Fresno STR operators must register twice with the City: by obtaining a Short Term Rental Permit (after zone clearance) and by applying for a Transient Occupancy Tax Certificate so they can collect and remit the 12% TOT and 2% TBID. The STR permit renews annually.
Registration to operate an STR in Fresno has two City filings. First, the operator obtains the Short Term Rental Permit: after securing an approved zone clearance, the operator completes the Short Term Rental Permit Application and the Short Term Rental Supplemental Application and emails them with the zone clearance to the City's Business Tax Division. The Finance Department states the STR permit 'is required before the home or room(s) can be rented or advertised for rent,' that 'The STR permit holder must be the property owner,' and that 'The STR permit expires annually on the anniversary of its issuance.' Second, because the STR permit holder 'is responsible for collecting and paying Transient Occupancy Tax (TOT) to the City of Fresno,' the operator must obtain a Transient Occupancy Tax Certificate; the City provides 'Apply for a Transient Occupancy Tax Certificate' forms (English and Spanish) and a TOT Renewal process. The City's official TOT Return form directs that 'A completed and signed Return must be filed even if no tax is due' and that 'All tax returns filed with the City of Fresno are subject to audit.' Notably, the STR permit holder 'is not required to pay business tax on the revenue earned,' so the registration burden is the STR permit plus the TOT certificate rather than a standard business tax certificate. The City notes that an owner who 'rents space for less than 31 days in a year' is 'not liable to pay TOT,' but the STR permit itself is still required before advertising.
Renting or advertising an STR without the required STR Permit, or collecting transient rents without a Transient Occupancy Tax Certificate and required TOT/TBID remittances, is a Municipal Code violation subject to administrative citation and civil penalty under FMC Section 1-308 and to assessment of unpaid tax, penalties, and interest under the TOT ordinance (FMC Chapter 7, Article 6). Returns are subject to audit, and a signed return must be filed even when no tax is due.
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