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Transient Occupancy Tax (TOT)
Per Section 3.15.230 of the City of Concord's Municipal Code:
For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of ten percent of the rent charged by the operator. Such tax constitutes a debt owed by the transient to the city, which is extinguished only by payment to the operator or to the city.
Pursuant to section 36527 of the 1989 BID Law, a parking and business improvement area focused on tourism and known as the Concord Tourism Business Improvement District has been established.
The boundaries of the Concord TBID consists of the City in its entirety and are coextensive with its boundaries. The Hotels in the Concord TBID shall be subject to any amendments to the 1989 BID law.
Per Section 3.15.240 of the City of Concord's Municipal Code
(a) No tax under this article shall be imposed upon the following:
- (1) Any person as to whom, or any occupancy as to which, it is beyond the power of the city to impose the tax
- (2) Any federal or state officer or employee when on official business and when the room charge is paid directly by the United States government or the state. This exemption does not apply to a transient employed by an entity which is exempt from payment of the tax when the payment is later reimbursed by the entity
- (3) Any officer or employee of a foreign government who is exempt by reason of express provisions of federal law or international treaty.
- (4) No exemption shall be granted, except upon a claim therefor made at the time rent is collected and under penalty of perjury upon a form prescribed by the Director.
- Allowable Deduction: Rent from occupants who complete 31or more consecutive days of lodging. The deduction applies beginning the 31st day. The first 30 days are subject to Transient Occupancy Tax.
Per Section 3.15.270 of the City of Concord's Municipal Code
- (1) Each operator shall, on or before the last day of the month following the close of the month for which the transient occupancy tax was collected, or at the close of any shorter reporting period which may be established by the Director, make a return to the Director, on forms provided by him, of the total rents charged and received and the amount of tax collected from the transient occupancies.
- (2) Returns filed and taxes remitted by mail shall be considered timely only if the envelope or similar container enclosing the returns and taxes is addressed to the Director, has sufficient postage, and bears a United States postmark or other postage meter imprint prior to midnight on the last day for such reporting and remitting without penalty. If such envelope or other container bears a postage meter imprint as well as a United States Post Office cancellation mark, the latter shall govern in determining whether the filing and remittance are timely.
- (3) The Director may require that an operator who is delinquent in the payment of the tax remit taxes directly to the city’s Department of Finance and Management Services on a weekly or daily basis.
- (4) All taxes collected by the operator pursuant to this article are considered public monies and the sole and separate property of the city from the time of collection and shall be received and held in trust for the city until remittance thereof is made by the operator to the Director.
Per Section 3.15.290 of the City of Concord's Municipal Code
- (a) Original delinquency. Any operator who fails to remit any tax imposed by this article within the time required shall pay a penalty of ten percent of the amount of the tax in addition to the amount of the tax or the estimated tax.
- (b) Continued delinquency. Any operator who fails to remit any delinquent taxes on or before a period of 30 days following the date on which the taxes first became delinquent shall pay a second delinquency penalty of ten percent of the amount of the tax, in addition to the amount of the tax and the ten percent penalty first imposed.
- (c) Fraud. If the Director determines that the nonpayment of any remittance due under this article is due to fraud, a penalty of 25 percent of the amount of the tax shall be added thereto, in addition to the penalties stated in subsections (a) and (b) of this section.
- (d) Interest. In addition to the penalties imposed, any operator who fails to remit any tax imposed by this article shall pay interest at the rate of one percent per month, or fraction thereof, on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent, until paid.
- (e) Penalties merged with tax. Every penalty imposed and such interest as accrues under the provisions of this section shall become a part of the tax required to be paid.
- (f) Audit deficiency. If, upon audit by the city, an operator is found to be deficient in either his return or remittance, or both, the Director shall immediately invoice the operator for the amount of the net deficiency, plus a penalty of ten percent of the net deficiency. If the operator fails or refuses to pay the deficient amount and applicable penalties within 30 days of the date of the invoice, an additional ten percent penalty shall be added to the original deficiency. In addition to the penalties imposed, any operator who fails to remit payment of billed audit deficiencies within 30 days of the date of the invoice shall pay interest at the rate of one percent per month, or fraction thereof, on the amount of the tax, exclusive of penalties. The operator shall also be liable for the cost incurred by the city for the audit if a deficiency is substantiated.