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.
City of Monterey Visitor Accommodation Facility (VAF) Guidelines
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.
Learn more about the CCFD:
The VAF Return form in Excel or the VAF Return Form in PDF can be used by VAF operators. Note that we are not currently accepting electronic filing of tax returns. The return must be mailed to or filed at the City of Monterey Finance Department, accompanied by remittance for taxes due, on or before the last day of each odd numbered month.* The mailing address is in the left hand column.
In the event that the due date falls on Saturday, Sunday or a holiday which causes the City offices to be closed, the due date will become the first working day following the Saturday, Sunday or holiday. Failure of City to provide a return form does not excuse operator from the obligation to timely remit the tax.
* A penalty of 10% shall be added to the taxes not paid within the required time. After 60 days an additional 10% of the amount of the tax shall be assessed. Interest shall also be added at the rate of 1% per month, or fraction thereof, on the tax from the date on which the remittance first became delinquent until paid.
Lauren Lai, CPA Finance Director lai@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