Transient Occupancy Tax (TOT) returns for Hotels and Motels and Short-Term Rental returns for Vacation Rentals, can now be submitted online, by phone, and mail to simplify your quarterly 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 quarterly filing process.

For the privilege of occupancy in any hotel, each transient shall be subject to and shall pay a tax in the amount of eight percent (8%) of the rent charged by the operator, unless rent qualifies for exclusion or exemption. This tax is due on a quarterly basis and payable to the City on the following dates of March 1st, June 1st, September 1st, and December 1st. For failure to pay by the amount prior to the due date, the lodging provider is subject to paying a penalty on the tax due. The initial penalty is ten percent (10%) of the amount due. Further delinquency of 30 days after the delinquent date is subject to an additional penalty of 10%. The interest rate of one and one-half percent (1.5%) per month is due if the tax is not paid prior to the delinquent date.

If you need further assistance, you are welcome to contact us at FolsomTOT@hdlgov.com or by phone at (916) 235-9984. 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
STR Registration
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Download Forms

Click link below to download.

Transient Occupancy Tax (TOT) Return .pdf   file_download

Click link below to download.

TOT Account Update Form .pdf   file_download

Click link below to download.

TOT Exemption - Occupancy Over 30 Days .pdf   file_download

Click link below to download.

TOT Exemption - Government .pdf   file_download
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Frequently Asked Questions

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

For the privilege of occupancy, the City of Folsom's TOT rate is 8% of the gross receipts and is based on the total rent charged to a guest. The taxable rent includes: room rate, cleaning fees, and other charges directly associated with the renting of a room.

Any structure, or any portion of any structure, which is occupied for lodging purposes for less than 30 days. This includes any hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, dormitory, public or private club, mobile home or house trailer at a fixed location, bed and breakfast inn, marina and boatel or other similar structure or portion thereof.

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 who is providing lodging on a short-term basis.

Operators collect the tax from renters and file TOT returns with the City on a quarterly basis. The due date is on or before the last day of the month following the month in which the tax is collected. TOT Returns are required to be filed, regardless of whether any rent was collected during the period.

The City of Folsom 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:
  • Online (Preferred): https://folsom.hdlgov.com/home/index/TOT
  • By phone: (916) 235-9984
  • By mail: City of Folsom, TOT Processing Center, 8839 N. Cedar Ave. #212 • Fresno, CA 937

    • FTBID is made up of hotels within the City of Folsom that rent twenty or more rooms. Members of FTBID will also pay 4% of the hotel’s gross receipts.

    No, an accessory dwelling unit may be rented separate from the primary residence; however, the rental must be for a term longer than thirty days.

    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. Officers of the federal, state, or foreign government on official business may also be exempt. Proof of exemption must be provided to the hotel by the claimant, and the City’s exemption form must be completed. This information should be included with your exemption claims on your regular tax returns.