What is a Transient Occupancy Tax, or TOT?
- This tax is paid only by persons, primarily visitors, who
rent a hotel room or short-term rental, for stays of 30
consecutive days or less. It is not paid by the property owner.
Currently, a hotel is defined in the Rocklin Municipal Code as
“any structure, or any portion of any structure, which is
occupied or intended or designed for occupancy by transients for
dwelling, lodging or sleeping purposes, and 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
or other similar structure.” According to the California State
Controller’s website, most U.S. cities currently impose this tax,
including 419 California cities.
How is a TOT different from a Hotel and Lodging
- These generally refer to the same thing. Some jurisdictions
call their tax a Hotel and Lodging Tax instead of a Transient
Who pays the TOT?
- People who stay in hotels, short term rentals, or any other
facility listed above within the City of Rocklin limits.
Does the TOT apply to renters?
- No, the TOT only applies to persons who occupy short-term
lodgings for less than 30 days.
What is the tax currently and what is proposed?
- Rocklin’s TOT rate is currently 8% and has remained unchanged
since 1985 when it was first established. Measure F proposes a 2%
increase to the rent charged for a hotel room or short-term
rental, and expanding the definition of “hotel” to include
What is an example of the increase for the cost of a
hotel in Rocklin?
- If you were staying at a hotel in Rocklin and paying a room
rate of $100, the 2% increase would equal about $2. The total tax
would be 10% of the room rate, or $10 total.
How does this compare to our neighboring cities?
- Roseville and Colfax also have initiatives on the ballot to
increase their TOT to 10%. Lincoln and Yuba City currently have a
TOT rate of 10%. West Sacramento, Elk Grove, and Rancho Cordova
all have TOT rates at 12%. Unincorporated Placer County, Loomis,
and Auburn have a TOT rate of 8%.
How much additional funding would be raised?
- The 2% increase would amount to approximately $300,000 of
How would the additional funding be used?
- The City may use TOT revenues for any general unrestricted
municipal purpose, including, but not limited to, Police and
Fire/Emergency Medical Service response, street/road repair, park
maintenance, and other general government services.
Can the tax revenue be taken by the State?
- No. TOT generated in the City of Rocklin stays in Rocklin and
cannot be taken by the State of California or federal government.
How does Measure F impact camping in Rocklin?
- Currently there are no public or private campgrounds in the
Rocklin City limits. However, the City has had inquiries over the
past few years from potential private campground developers that
want to provide overnight accommodation for RV and Trailer users
or establish a “Glamping” (“Glamour Camping”) amenity in the
City. By expanding the definition of “hotel”, if a campground is
established in Rocklin, those overnight stays would be subject to
the same TOT tax that users of the City’s hotels and other
short-term rentals are charged to ensure that the public services
used are paid for by those guests.