Transient Occupancy Tax and BID Assessment returns for Hotels, Motels, B&Bs, RV Parks or Vacation Rentals can now be submitted via mail, e-mail, online, and by phone to simplify your monthly reporting. To submit your TOT online, please click the “File and Pay TOT” found below under the TOT Remittance box. This will allow you to begin the quarterly filing process.”

If you need further assistance, you are welcome to contact us at HalfMoonBay@hdlgov.com or by phone at (650) 443-9050. All questions and applications are now processed online or over the phone.


To get started, please select one of the online activities below:
TOT Remittance
TOT Payment
  • Pay an outstanding balance

    Start here to pay established balance due on your account. ** Please do not use this option to file a TOT Return **

Other
STR Compliance Application
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Download Forms

Please download below

Short-Term Rental TOT Return Form .pdf   file_download

Please download below

Hotel TOT Return Form .pdf   file_download

Please download below

Long Term Exemption Form .pdf   file_download

Please download below

Government Exemption Form .pdf   file_download
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Frequently Asked Questions

Transient Occupancy Tax (TOT) is a tax imposed on guests who rent your property or a portion of your property for the purpose of lodging on a short-term basis (30 consecutive days or less). TOT is collected in addition to the rent paid.

For the privilege of occupancy, the City of Half Moon Bay’s TOT rate is 15% of the total rent charged to a guest. The taxable rent includes: room rate, cleaning fees, and other charges directly associated to the room.

TOT is collected by the operator at the same time rent is collected from the guest. The operator is the Owner, property manager, host or lessee providing lodging on a short-term basis.

For the privilege of occupancy, the City of Half Moon Bay’s TOT rate is 15% of the total rent charged to a guest. The taxable rent includes: room rate, cleaning fees, and other charges directly associated to the room.

TOT is collected by the operator at the same time rent is collected from the guest. The operator is the Owner, property manager, host or lessee providing lodging on a short-term basis.

Yes, a business license is required.

Any guest who rents for 31 consecutive days or more is exempt from paying TOT. Officers of a State, Federal or Foreign government on official business are also exempt. A record of all your exemptions or exclusions should be kept, along with forms and any back-up documentation. This information should be included with your exemption/exclusion claims on your regular tax returns.

Yes. Currently, Airbnb is collecting TOT for stays booked on or after May 1, 2019. Still voluntary agreement, only applies to Airbnb, and owners are still required to file a TOT Return on a monthly basis.

Operators collect the tax from renters and file TOT returns with the City monthly. TOT Returns are filed whether or not rent was collected during the period or not.

The City of Half Moon Bay has contracted with HdL to collect and process TOT Returns. Registered Operators can file their TOT Returns through the TOT Processing Center using the following methods:

  • Online: https://halfmoonbay.hdlgov.com/
  • By phone: (650) 443-9094
  • By email: halfmoonbaytot@hdlgov.com

To register with the City, please contact the TOT Processing Center at (650) 443-9094, or email us at halfmoonbay@hdlgov.com. (Please include your name and property address.)