Short-term rental operators in Selma must collect and remit transient occupancy tax (TOT) on stays of 30 days or less as authorized by California Revenue and Taxation Code Section 7280. The city levies a TOT on lodging establishments within city limits.
California Revenue and Taxation Code Section 7280 authorizes cities to levy a transient occupancy tax on the privilege of occupying a room or living space in a hotel, motel, inn, or other lodging for 30 days or less. Short-term rentals fall under this definition. Selma, like most California cities, collects a TOT that applies to all transient lodging including short-term rentals listed on platforms like Airbnb or VRBO. Operators are responsible for collecting the tax from guests and remitting it to the City of Selma. Some platforms automatically collect and remit TOT in certain California jurisdictions; operators should verify whether their platform handles this or whether they must remit directly. Failure to collect or remit TOT is a violation of state tax law. The Selma Finance Department administers the TOT program. Operators should register with the city and obtain a business license before beginning STR operations. The TOT rate is set by city ordinance and may be amended by the City Council.
Failure to collect or remit TOT: violation of CA Revenue and Taxation Code 7280. Penalties include back taxes, interest, and potential fines.
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