Visitor Accommodation Facilities
Monthly reporting will be effective beginning with the month of July 2020. VAF Returns and payment will be due on the 15th day of the following month. New monthly reporting forms for the reporting period beginning in January 2021 are available below.
The VAF Return Form must be mailed to or filed at the City of Monterey Finance Department, accompanied by remittance for taxes due, and will be due on the 15th day of the following month.
Before you begin, please ensure all rent and applicable fees are included in the amount reported.
- VAF Remittance Forms are available as an Excel File to Download, or as a Printable PDF
- The Excel Form Template uses formulas. Please be advised, the file is optimized to work with Excel 2013 or later.
- For assistance, please contact the Revenue division at (831) 646-3944 or firstname.lastname@example.org
- Please also refer to letters from the City Manager - Rate Increase Notification 1 - Dec 15, 2020 and Rate Increase Notification 2 - Dec 30, 2020
- Begin by entering the month and year you are reporting.
- Remember to sign the form when you are done.
- Include exemption forms or change form, as applicable. Please see the Related Documents section for updated forms.
- Send your completed return, with your payment, to 735 Pacific St. Ste. A, Monterey, CA 93940
- To ensure your return is postmarked timely, you are encouraged to remit by a method that allows you to verify the mailing date (e.g., obtain a counter receipt at the Post Office, UPS, FedEx, etc.).
- Late penalties will not be waived.
Visitor Accommodation Facilities
- Address and Rates Listing
- City Council Resolution Declaring Nov 2020 Election Results
- Exemption Detail Report
- Letters from the City Manager: Rate Increase Notification 1 - Dec 15, 2020 and Rate Increase Notification 2 - Dec 30, 2020
- Transient Occupancy Tax-Exemption Form (fillable)
- Visitor Accommodation Facility - Notification of Changes
- VAF Guidelines (pending update)
|Period||Time Frame||Due By|
|1||July 1 - July 31||August 15|
|2||August 1 - August 31||September 15|
|3||September 1 - September 30||October 15|
|4||October 1 - October 31||November 15|
|5||November 1 - November 30||December 15|
|6||December 1 - December 31||January 15|
|7||January 1 - January 31||February 15|
|8||February 1 - February 28 (29 on leap year)||March 15|
|9||March 1 - March 31||April 15|
|10||April 1 - April 30||May 15|
|11||May 1 - May 31||June 15|
|12||June 1 - June 30||July 15|
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.
All VAF operators in the City are required to file a TOT return and pay the 12% of rent due on a 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.
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.
|Adjacent Hotel||Hotel property within 100' of MCC (currently 3 hotels)||4.15%|
|Full Service Hotel||Lodging with food & beverage as defined by Smith Travel Research||1.60%|
|Limited Service Hotel||Neither adjacent nor service||0.80%|
Learn more about the CCFD:
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.