Visitor Accommodation Facilities

Visitor Accommodation Facility (as defined by Chapter 35, Article 3, Section 35-10 of City code): Any building, portion of any building, or group of buildings in which there are guest rooms or suites, including housekeeping units for transient guests, where lodging with or without meals is provided. This definition excludes Vacation Time-Share Facilities.

This page replaces the City of Monterey's Transient Occupancy Tax Information page, and provides additional resources for owners and operators of visitor accommodation facilities (VAF) located in the city of Monterey.

All VAF operators in the City are required to file a TOT return and pay the 10% of rent due on a bi-monthly basis pursuant to City of Monterey "Transient Occupancy Tax Ordinance" (No. 1405 C.S.)

Monterey City Code: Chapter 35, Article 3 Uniform Transient Occupancy Tax
Once in the City Code, click on the bar at the left to read specific sections of the ordinance. The sections begin at 35-10 Definitions and end at 35-22 Violations.

The Monterey County Tourism Improvement District (MCTID) was established in 2007. The proceeds from the MCTID assessment are used to administer marketing programs to promote the County of Monterey as a tourism destination and to fund projects, programs and activities that benefit lodging businesses within the district.

The assessment levied on all lodging businesses within the city of Monterey is $2.00 per occupied room night for full service VAF and $1.00 per occupied night for limited service VAF.

All of the assessments imposed are reviewed by City Council annually, based on the annual reports prepared by the Monterey County Convention and Visitors Bureau. The City is entitled to retain one percent (1%) of the assessments collected to defer the administrative costs incurred.

Reference: Chapter 18, Article 4 of the City code.
Once in the City Code, click on the bar at the left to read specific sections of the ordinance. The sections begin at 18-41 Authority and end at 18-54 Administrative Fee.

In February 2014, VAF owners voted to authorize City Council to levy a special tax and to issue debt to finance the rehabilitation and upgrade of the Monterey Conference Center (MCC). As established in the Rate and Method of Apportionment (the "RMA"), the special tax went into effect July 1, 2014.

Type Summary Rate
Adjacent Hotel Hotel property within 100' of MCC (currently 3 hotels) 4.15% of all rent
Full Service Hotel Lodging with food & beverage as defined by Smith Travel Research 1.60% of all rent
Limited Service Hotel Neither adjacent nor service 0.80% of all rent

Learn more about the CCFD:

Filing your Return

Julie Porter
Finance Director
porter@monterey.org

Carol Bouchard, CGFM
Assistant Finance Director
bouchard@monterey.org

Hours
Monday - Friday
8:00am to 5:00pm

Administration
(831) 646-3940

Accounts Payable
(831) 646-3943

Payroll
(831) 646-3942

Revenue – Accounts Receivable, Pet Licenses, Business Licenses
(831) 646-3944

Finance Department
735 Pacific Street, Suite A
Monterey, CA 93940
Fax: (831) 655-0562
finance@monterey.org