The Transient Occupancy Tax (TOT) is a 13% local general tax on Bed & Breakfast, Inns/Motels and Hotels/Resorts room rentals of less than 30 days. The revenue is generated from currently operating 42 establishments with a total of 690 rooms. Periodically the City provides a summary of Transient Occupancy Revenues collected with an analysis of the collections by different types of lodging operators. Detailed information by individual lodging operator is highly confidential information and is not released in any form or considered public information.
Chapter 3.16 of the City Municipal Code requires all Bed & Breakfast, Inns, Spas or other lodging facilities collect a 13% Transient Occupancy Tax from the rental of rooms. Payment of the tax collected is requires submission of a form with the monthly payment. The Transient Occupancy Tax Reporting form can be downloaded, filled in and a copy submitted to the City.
Many people who work in Calistoga cannot afford to live here, making traffic worse and filling jobs more difficult. Measure D increases the Transient Occupancy Tax (TOT) which overnight hotel guests pay, from 12% to 13%, and sets aside the additional 1% for creating housing programs and services that benefit people in Calistoga. The revenue cannot be used for any other purpose. Measure D shares with our tourists the cost of affordable and workforce housing. Effec 1/19
Affordable & Workforce Housing Tax is 1% added on gross room rentals for each lodging business.
Ordinance 741 adopted December 2018.
Argument in Favor of Measure D
City Attorney's Impartial Analysis
Napa Co. Election Results 11/06/18
The following summary of Transient Occupancy Tax revenue information are available for review: