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City of Anaheim PLANNING AND BUILDING DEPARTMENT Business License Division 200 S. Anaheim Blvd Suite # 136 Anaheim, CA 92805 Tel: (714) 765-5194 Fax: (714) 765-4664 www.anaheim.net City of Anaheim Transient Occupancy Tax Guidelines Issued by the LICENSE COLLECTOR These guidelines are promulgated by the License Collector for the City of Anaheim pursuant to Anaheim Municipal Code (AMC) §2.12.025. The purpose of these guidelines is to aid in the enforcement and administration of Chapter 2.12 of the Anaheim Municipal Code (Transient Occupancy Tax) by clarifying for Operators and Transients specific charges that are subject to the transient occupancy tax (TOT). AMC §2.12.005.140 defines "Rent" to mean the total consideration charged by an operator1 for accommodations2 in a hotel including without limitation: 1. Transaction fees, service fees, booking fees, processing fees, or credit card fees charged to guests 2. Retail markups and commissions 3. Cancellation fees, no-show charges, and attrition fees 4. California Tourism Marketing Assessments charged to guests 5. Unrefunded advance reservation or other rental deposits 6. Charges for room upgrades 7. Charges for transient overnight parking, including valet charges 8. Charges for furniture or fixtures 9. Charges for appliances (i.e. microwave ovens and/or refrigerators) 10. Charges for linens and towels 11. Charges for spa, fitness center, or other facility usage or access 12. Charges for resort usage or access (commonly referred to as resort or destination fees) 13. Charges for unlimited daily phone, unlimited daily movies, internet access services or connections 14. Charges for utilities – electric, gas, water, trash disposal fees, and other energy surcharges 15. Charges for pool and/or spa heating fees 16. Charges for housekeeping or room cleaning 17. Charges for pet occupancy or pet-related cleaning fees 18. Charges for cleaning fees or upcharges related to smoking 19. Charges for additional guests/transients to occupy the room 20. Charges for partial days, early/late arrival or departure 21. Consideration or the value received from an award or reward program 1 Operator is defined in AMC §2.12.005.110 as “an accommodations supplier or accommodations intermediary and includes a hotel, motel, short-term rental (STR), vacation ownership resort, online travel agency (OTC), and other room seller or reseller”. 2 Accommodation(s) is defined in AMC §2.12.005.010 as “any room or other space in a hotel used for lodging or sleeping purposes, as well as any other items or services provided to a transient as part of or accompanying the room or space upon which rent is charged”. ---PAGE BREAK--- 22. Charges for taxable items that are part of a special package 23. Proceeds from room revenue recovery agreements (gross of commissions) Reporting and Remitting: Every operator that collects rent from a transient is required to collect the applicable TOT. The operator shall submit a TOT return (on a form provided by the License Collector) and remit the TOT payment for each month on or before the last City business day of the following month. TOT is deemed paid only upon the City’s receipt of both the TOT return and payment. A TOT return is required each month, even if there is no TOT payment due. Submittal Scenarios: A. Transactions in which an OTC Collects Rent from the Transient 1. STR Transactions: If an OTC collects rent from the transient (guest), it shall also collect all TOT due on the rent and shall submit a TOT return and the corresponding TOT payment to the City. OTCs should also provide supporting documentation listing separately the total TOT paid for each STR by referencing the corresponding registration number (REG that appears on its website, or alternatively by reference to the STR’s full address (including any unit, apartment or similar numbers) or publicly available, City-assigned TOT number. 2. Hotel (non-STR) Transactions: If an OTC collects rent from the transient (guest), it shall also collect all TOT due on the rent from the transient and a) Remit the discount room charge (as defined in AMC §2.12.005.060, but essentially the amount the OTC pays the hotel for the accommodations) and the corresponding TOT payment to the hotel. The hotel shall then remit the TOT on the discount room charge to the City, accompanied by a TOT return; and b) Remit the TOT payment on the facilitation fee (as defined in AMC §2.12.005.070, but essentially all rent collected from the transient minus the discount room charge paid to the hotel) to the City, accompanied by a TOT return. OTCs should also provide supporting documentation listing the total TOT paid for each hotel. B. Transactions in which a Hotel/STR Collects Rent from the Transient If a Hotel/STR collects rent from the transient, it shall also collect all TOT due on the rent from the transient and submit a TOT return and the corresponding TOT payment to the City. Please note that rent (as defined in AMC §2.12.005.140 and as listed on the first page of this guidelines) includes all transaction fees and commissions, as well as charges for all items and services (such as parking, resort usage or access fees, etc.) that accompany the room/accommodation and that TOT is due on all rent without any deductions. Please also note that the TOT returns submitted by STRs should list the amount of TOT paid by an OTC if any, for that property for the month. If the License Collector determines that it is not or is no longer administratively impracticable to collect the TOT on any charge for accommodation not set forth above, or if new accommodations are offered that do not currently exist or are not currently known, the License Collector will update these guidelines. UPDATED: June 17, 2025