Welcome to the Auditor-Controller’s website for Transient Occupancy Tax.

The Auditor of San Benito County is responsible for the collection of Transient Occupancy Tax (TOT), as provided in Article III, of Chapter 5.03 of the San Benito County Code.

On June 5, 2018, the San Benito County voters approved an increase to the TOT from 8% to 12% in the unincorporated areas of the County. The voter approved increase went into effect on January 01, 2019 (San Benito County code section 5.03.052, Tax Imposed).

The TOT law, also known as “hotel tax” or “bed tax,” is authorized under the State Revenue and Taxation Code 7280 as an additional source of non-property tax revenue to local government.

HOTEL. Any structure, or any portion of any structure, which is occupied, or intended or designed for occupancy, by transients for dwelling, lodging or sleeping purposes.

Within 30 days after commencing business, each operator of any hotel renting an occupancy to transients shall register the hotel with the Tax Administrator and obtain from him or her a transient occupancy registration certificate, which shall at all times be posted in a conspicuous place on the premises.

To register the hotel complete this application and remit to the Tax Administrator at 481 Fourth Street, Hollister, CA 95023*.

After a certificate has been issued to your business you must file a quarterly tax return along with payment of transient occupancy tax to the Tax Administrator.

 Download TOT tax return here.

_{*Operators must also register for a San Benito County Business License.}