Transient Occupancy Tax returns for Hotels and Short-Term Rentals (STRs) can now be submitted via mail, e-mail, online, and by phone to simplify your monthly reporting. To submit your TOT online, please click the “File and Pay TOT” found below under the TOT Remittance box. This will allow you to begin the monthly filing process.

If you need further assistance, you are welcome to contact us at morrobaytot@hdlgov.com or by phone at (805) 339-2649. Phone support is available Monday through Friday, 8:00 am to 5:00 pm (PST).
TOT Remittance
  • File and Pay TOT

    Start here to file and pay your Vacation Rental TOT or your Hotel TOT

TOT Payment
Other
file_download
Download Forms

Please download below

TOT Return Form .pdf   file_download

Please download below

Long Term Exemption Form .pdf   file_download

Please download below

Government Exemption Form .pdf   file_download
psychology_alt
Frequently Asked Questions

Transient Occupancy Tax (TOT) is a tax imposed on guests who rent your property or a portion of your property for the purpose of lodging on a short-term basis (30 consecutive days or less). TOT is collected in addition to the rent paid.

For the privilege of occupancy, the City of Morro Bay’s TOT rate is 10% of the total rent charged to a guest. The taxable rent includes: room rate, cleaning fees, and other charges directly associated to the room.

TOT is collected by the operator at the same time rent is collected from the guest. The operator is the Owner, property manager, host or lessee providing lodging on a short-term basis.

Any guest who rents for 31 consecutive days or more is exempt from paying TOT. A record of all your exemptions or exclusions should be kept, along with forms and any back-up documentation. This information should be included with your exemption/exclusion claims on your regular tax returns.

Operators collect the tax from renters and file TOT returns with the City monthly. This tax is due and payable on or before the last day of the month following the close of period. TOT Returns are filed whether rent was collected during the period or not.

The City of Morro Bay has contracted with HdL to collect and process TOT Returns. Registered Operators can file their TOT Returns through the TOT Processing Center using the following methods:

If this is regarding a Short Term Rental that is NOT a Home Stay/Home Share, please contact the City Planning Division at 805-772-6291. For Home Stay/Home Share STR’s, please contact the TOT Processing Center at (805) 339-2649 or email us at MorrobayTOT@hdlgov.com(Please include your name and property address.)