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The FAQs provided are for general information only. They do not provide specifics and cannot be relied upon as a defense to a complaint alleging any violation. Please refer to the Kern County Transient Occupancy Ordinance Chapter 4.16 and/or the Revenue and Taxation code directly.
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The Transient Occupancy Tax (TOT) commonly referred to as hotel, motel, vacation rental, or bed tax, is authorized under State Revenue and Taxation Code Section 7280. This tax is levied in Kern County at a rate of 6% for accommodations at lodging facilities in the unincorporated areas of Kern County.
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If your lodging facility (hotel, motel, vacation rental etc.) is located in the unincorporated areas of Kern County, you are responsible for collecting and remitting the TOT tax to the county and therefore need a Transient Occupancy Tax Certificate. If you are in a city jurisdiction, you need to verify with your local city hall. If you have any question regarding registration, please contact the Kern County Treasurer and Tax Collector.
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Yes, if you are advertising online as a vacation home you are subject to the Transient Occupancy Tax and must register.
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Yes, a bed and breakfast is subject to Transient Occupancy Taxes and a venue is subject if it offers overnight stays. |
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Payments should be mailed along with the Transient Occupancy Tax Return to:
KCTTC
Attn: Transient Occupancy Tax Unit
1115 Truxtun Avenue, 2nd Floor
Bakersfield, CA 93301
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Kern County’s Transient Tax is remitted by the operator/owner on a quarterly basis as follows:
1st Quarter: January 1st – March 31st |
Due Date: April 30th |
2nd Quarter: April 1st – June 30th |
Due Date: July 31st |
3rd Quarter: July 1st – September 30th |
Due Date: October 31st |
4th Quarter: October 1st – December 31st |
Due Date: January 31st |
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The basic formula for calculating taxes is:
Room Rate X 0.06 = Amount remitted to the Tax Collector on the Quarterly Return.
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Yes, additional guest fees are part of the room rate and therefore the 6% tax should be applied |
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The Transient Occupancy Tax certificate authorizes the owner/operator to collect the tax from the transient (guest) and funds are held in trust by the owner/operator on behalf of the tax collector. The owner/operator only becomes liable should they fail to collect and/or remit the tax as such guest information may be required by the tax collector should issues arise in the collection of the tax. |
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Supporting documentation is any document/receipt or ledger that itemizes the total rents received and the total tax collected. At a minimum, your supporting documentation should indicate the amount charged per night, the number of nights stayed and the total amount of taxes collected. |
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Records are to be kept for the current year and three years prior. |
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An amended return may be submitted up to two quarters prior in which adequate information must be provided. Refunds will be remitted to the guest whom the tax was imposed, not the owner/operator of the establishment. |
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Any changes should be reported to the tax collector within 30 days of that change. |
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Please contact Kern County Treasurer and Tax Collector at (661) 868-3490 or kerntot@kerncounty.com for information regarding the payment status of Transient Occupancy Tax. |
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Contact the Kern County Treasurer and Tax Collector via phone (661) 868-3490 or kerntot@kerncounty.com and provide as much information as possible (i.e. address, owner’s name and contact information). |
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Fill out our online Transient Occupancy Tax Registration Form, print, sign and mail to the Kern County Treasurer and Tax Collector’s office at 1115 Truxtun Avenue 2nd Floor Bakersfield, CA 93301 as soon as possible to ensure your establishment is in compliance. |
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