San Clemente levies a 10% Transient Occupancy Tax on all STLU rental charges under Municipal Code Chapter 3.24. STLU operators file TOT returns quarterly. Permit fees are $140 (zoning) and $105 (operating license).
Under SCMC Chapter 3.24, the City imposes a Transient Occupancy Tax (TOT) of 10% of the rent charged by the operator. It applies to all charges for the property's use, including rent, cleaning fees, and key charges. For STLUs (fewer than six units), TOT returns are due quarterly, within 30 calendar days of each quarter's end; hotels, motels, and B&Bs with six or more units file monthly. The tax is a debt owed by the transient, collected by the operator and remitted to the City. Reporting is set in SCMC 3.24.070 and record-retention in 3.24.090. The one-time STLU Zoning Permit fee is $140 and the Operating License fee is $105 with a $105 annual renewal.
STLU owners must comply with SCMC 3.24.070, filing the TOT return whether or not the unit was rented or tax collected. The Finance Director may access occupancy records for audit. Unremitted TOT is a debt pursued under Chapter 3.24.
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