Berkeley charges a 12% Transient Occupancy Tax on every hotel, motel, and short-term rental stay under thirty days, with operators required to register, collect at booking, and remit monthly to the city Finance Department.
BMC Chapter 7.36 imposes the Transient Occupancy Tax (TOT) on the rent paid for any room or unit occupied for fewer than thirty consecutive days. Hotels, motels, bed and breakfasts, and short-term rental hosts must register with the Finance Department, collect 12% on top of nightly rent, and file monthly returns even if no taxable rent was collected. Online platforms such as Airbnb collect and remit on behalf of hosts under voluntary collection agreements, but the host remains ultimately liable. Late filings trigger penalties and interest, and failure to register can void the operator permit.
Failing to register, collect, or remit TOT exposes operators to back taxes, 10% penalties, monthly interest, and revocation of any short-term rental or hotel operating permit issued by the city.
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