Sacramento charges a 12 percent Transient Occupancy Tax on lodging stays under 30 days, including hotels, motels, and short-term rentals. Operators collect TOT from guests and remit to the city Revenue Division.
Sacramento City Code Title 3, Chapter 3.32 imposes a 12 percent Transient Occupancy Tax on rent paid by transient guests (those staying fewer than 30 consecutive days) at hotels, motels, inns, and short-term rentals. The operator collects the tax at checkout and remits monthly to the city Revenue Division. Operators must register, post the TOT certificate visibly, and keep guest records three years. Stays of 31 or more consecutive days, government employees on official business, and certain nonprofits may qualify for exemptions with proper documentation. Sacramento Tourism Marketing District assessments may apply atop TOT.
Failure to collect or remit TOT triggers penalties of 10 percent plus interest, fraud penalties up to 25 percent, plus criminal misdemeanor exposure for willful evasion or filing false returns.
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