Transient Occupancy Tax (TOT)

  1. What Is the Transient Occupancy Tax? (TOT)

Per Section 3.15.230 of the City of Concord's Municipal Code: 

For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of ten percent of the rent charged by the operator. Such tax constitutes a debt owed by the transient to the city, which is extinguished only by payment to the operator or to the city. 

  1. What is the tourism business improvement district tax? (TBID)

Pursuant to section 36527 of the 1989 BID Law, a parking and business improvement area focused on tourism and known as the Concord Tourism Business Improvement District has been established.

The boundaries of the Concord TBID consists of the City in its entirety and are coextensive with its boundaries. The Hotels in the Concord TBID shall be subject to any amendments to the 1989 BID law.

  1. Exemptions & allowable deductions
  2. Reporting & remitting Data
  3. Penalties & Interest
Per Section 3.15.240 of the City of Concord's Municipal Code

(a) No tax under this article shall be imposed upon the following:
  • (1) Any person as to whom, or any occupancy as to which, it is beyond the power of the city to impose the tax
  • (2) Any federal or state officer or employee when on official business and when the room charge is paid directly by the United States government or the state. This exemption does not apply to a transient employed by an entity which is exempt from payment of the tax when the payment is later reimbursed by the entity
  • (3) Any officer or employee of a foreign government who is exempt by reason of express provisions of federal law or international treaty. 
  • (4) No exemption shall be granted, except upon a claim therefor made at the time rent is collected and under penalty of perjury upon a form prescribed by the Director.
  • Allowable Deduction: Rent from occupants who complete 31or more consecutive days of lodging. The deduction applies beginning the 31st day. The first 30 days are subject to Transient Occupancy Tax.