Yountville's Transient Occupancy Tax (TOT) rate is 13%, and revenues are collected throughout the fiscal year on a monthly basis. Each TOT Report includes current and historical revenue, occupancy rate and average room-rate data for our hotel and inn rooms in aggregate. Additionally, each report includes historical data from fiscal year 1991-92 forward. The Town is not permitted to disclose such data for specific inns because it is proprietary business information.
**NEW** Effective October 1, 2019, TOT returns and payments can be submitted online! Please visit https://yountville.hdlgov.com/
The Town has entered into an agreement with HdL to manage TOT returns. For questions on this new process, please contact Celia King, Finance Manager at the Town of Yountville or call HdL directly at (707) 474-3007.
The following TOT Report includes the most recent reporting period for current fiscal year, as well as historical data for the preceding 17 fiscal years.
View the current TOT Report through November 2019 [PDF]
As of March 2016, the Town has 11 hotels and inns, with a combined total of 452 rooms. Our hotels and inns are (alphabetically):
Bardessono Inn & Spa - 6526 Yount Street
Hotel Yountville - 6462 Washington Street
Lavender Inn - 2020 Webber Street
Maison Fleurie - 6529 Yount Street
Napa Valley Lodge - 2230 Madison Street
Napa Valley Railway Inn - 6503 Washington Street
North Block Hotel - 6757 Washington Street
Petit Logis - 6527 Yount Street
Villagio Inn & Spa - 6481 Washington Street
Vintage Inn - 6541 Washington Street
Washington Street Inn - 6600 Washington Street
Transient Occupancy Tax rate and related reporting requirements for the hotel and inn operators in the Town of Yountville:
Tax Rate and Levy - The Town imposes a tax in the amount of twelve percent (12%) of the amount of rent charged for occupying a hotel room. This tax is required to be collected from guests by hotel operators for occupancies within the Town of Yountville. Complete details of the tax are described in the Yountville Municipal Code (Title 3, Section 3.16).
In November 2018, voters approved the passage of Measure S, increasing the Transient Occupancy Tax by 1% to fund programs and services related to workforce and affordable housing. The legislation became effective January 1, 2019. This information is discussed in the Yountville Municipal Code (Title 3, Section 3.16.031).
Payment Remittance and Reporting - All operators of hotels, as defined in the municipal code, are required to pay the tax to the Town following each monthly occupancy period, and to file a detailed Transient Occupancy Tax Return with each payment. The tax payment and tax return due dates are the last day of the month following the close of each calendar month. If the due date falls on a weekend or a holiday, the due date is the next working day.
A remittance is considered delinquent if not received or postmarked by the due date. It is the responsibility of the operator to make sure payment is received or postmarked by the due date in order to avoid late penalties and interest.
Penalties and Interest on Late Payments - A 10% penalty shall be added to taxes not paid by the due date. An additional 10% penalty shall be added if the original tax and penalty is not remitted within 30 days of the first delinquency period.
Exemptions - Exemptions to the tax are provided in accordance with Section 3.16.040 of the Municipal Code. Exemptions are provided for any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty. All operators that are requesting exemptions for customers must complete the appropriate exemption form, secure advance approval from the Finance Department, and if approved, include it with the Transient Occupancy Tax Return.