Hotels, motels, resorts, B&Bs, and vacation rentals in the City of Napa collect a 12% General Transient Occupancy Tax under Napa Municipal Code Chapter 3.20, a 1% Transient Occupancy Special Tax for Affordable and Workforce Housing under NMC 3.20, and a 2% Napa Valley Tourism Improvement District assessment, for a combined 15% on every stay under 30 days. The tax is administered by the City of Napa Finance Department.
The City of Napa's TOT framework lives in Chapter 3.20 of the Napa Municipal Code and is administered by the Finance Department at City Hall (955 School Street, 707-257-9500). The base General Transient Occupancy Tax is 12% of the rent charged for any occupancy of fewer than 30 consecutive days at any 'hotel, motel, resort, bed and breakfast, non-hosted vacation rental, hosted vacation rental, or similar business' within City of Napa limits. Layered on top is a 1% Transient Occupancy Special Tax for Affordable and Workforce Housing, also codified at NMC Chapter 3.20, the revenue from which is restricted by ordinance to programs and services that increase, improve, or preserve the availability of affordable and workforce housing in the City of Napa. The combined City portion is 13%. The Napa Valley Tourism Improvement District (NTID), formed under the California Property and Business Improvement District Law (Streets & Highways Code §36600 et seq.), imposes a 2% assessment on gross short-term (under 30-day) room rentals on lodging businesses, with revenue used to fund destination marketing through Visit Napa Valley. The combined rate on every taxable Napa room-night is therefore 15%. Stays of 30 consecutive days or more by the same guest are exempt under NMC Chapter 3.20, as are federal employees on official business with proper certification. Operators register with Napa Finance and file using the City's TOT Remittance Form (revised 06-16-2025). The standard filing schedule is monthly for larger operators and quarterly for smaller STRs. Late filings under NMC Chapter 3.20 incur a 10% penalty plus 0.5% monthly interest on the unpaid balance.
Late filing under NMC Chapter 3.20 triggers a 10% penalty plus 0.5% monthly interest. Fraud or willful failure to collect/remit can be charged as a misdemeanor with up to $1,000 fine and/or six months county jail per count. The Finance Director can audit records and assess back taxes; an unpaid assessment becomes a personal liability of the operator and a lien on the property. Operating a hotel without a TOT certificate also violates NMC Chapter 5.04 (Business Licenses Generally). Failing to remit the 1% affordable-housing special tax is a separate violation of NMC Chapter 3.20 because that component is a voter-approved special tax with restricted-use revenue.
Napa, CA
Pool barriers in Napa follow California Health and Safety Code Sections 115921-115929 (the Swimming Pool Safety Act, as amended Jan 1, 2018) and California B...
Napa, CA
Napa Municipal Code 17.52.170 governs fence height and visibility but does not impose a closed list of allowed residential fence materials. Wood, vinyl, orna...
Napa, CA
Napa's Municipal Code does not require neighbor consent to build a fence. Boundary fence cost-sharing follows California Civil Code Section 841 — the Good Ne...
Napa, CA
Fences 6 feet or less in Napa generally do not need a building permit, but any fence over 6 feet in height must obtain a building permit under the California...
Napa, CA
City of Napa Municipal Code Section 17.52.170 regulates fences, walls, and hedges. Fences in residential side and rear yards are typically allowed up to 6 fe...
Napa, CA
The City of Napa caps household keeping at six (6) small domestic animals over four months of age under the Zoning Ordinance definition in Napa Municipal Cod...
See how Napa's transient occupancy tax rules stack up against other locations.
Help us keep this page accurate. If you notice an error or outdated information, let us know.