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FAQs

What is considered taxable rent?

Any amount identified as "rent" on a guest's receipt is subject to TOT with no later deduction or reclassification of non-rent items permitted whatsoever. The following is a list of common guest charges to use as a guide to help determine what is considered taxable rent:

Subject to TOT Not Subject to TOT
  • Any amount reflected as "rent" on the guest's receipt.
  • Basic room charge.
  • Charges for equipment (i.e. roll-away beds, cribs, television sets, etc.).
  • In-room services (i.e. cost of movies provided through a TV cable channel or any other service not subject to California Sales Tax).
  • Forfeited deposits and/or cancellation charges.
  • Items subject to California Sales Tax (i.e. taxable meals, etc. which have been listed separately on the guest's receipt).
  • Non-rent items (i.e. phone charges, valet service, parking fees, golf, tennis, etc., which have been listed separately on the guest's receipt).