Transient Occupancy Tax Fact Sheet 2017

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Authority:  Articles 15.05.020 and 15.18.80, Municipal Code of the City of Davis
Rate:      12% - Transient Occupancy Tax (Article 15.05.020)
                 2% - Visitor Attraction District (Article 15.18.80)*
                14% - Collected Quarterly

* City Council has established a Visitor Attraction District changing the Occupancy Tax effective July 1, 2015, per Ordinance 2446.

Base: The Transient Occupancy Tax is levied on the gross rent charged by the operator of a hotel, motel or inn for the use or possession of any room.

Exemptions: Long Term Occupancy - Any person occupying a room continuously for a period of more than 30 days is exempt from payment of the tax.

Federal Employees - Exemption may be claimed by Federal employees traveling on official business only if the room is paid for with a credit card or check imprinted with the name of a Federal government department or agency.  If the room is paid for by the employee, even though the expenses may be reimbursed by their Federal government employer, an exemption will not be allowed.

State or local government employees - No exemption is provided for employees of the State of California or any other State or local government agency under any circumstances.  This is true whether they are traveling on official business or not.

Questions:  Questions may be referred to:
                         Finance Department
                         City of Davis
                         23 Russell Blvd
                         Davis, CA   95616
                         Phone:  (530) 757-5651
                         Fax: (530) 758-0204 

This informational sheet is general information and not intended to be all-inclusive.  Should you have any questions pertaining to the above, call City's Finance Department.  See City Code Chapter 15 for all-inclusive information.