Transient Occupancy Tax

Transient Occupancy Tax (TOT)

Registered Operators can file their TOT Returns through the TOT Processing Center using the following methods:

Online: City of Morro Bay Community Portal
Phone: (805) 771-7006
Mail or In Person: City of Morro Bay, 595 Harbor Street, Morro Bay, CA 93442 

To Download and File a paper copy of your TOT return, please do so here.

For assistance with filing, please see our helpful How-To.
In-person assistance is available by appointment Monday - Thursday 10:00am - 3:00pm.

If you claim an exemption when filing your Transient Occupancy Tax, you must fill out an exemption form for each month the exemption is claimed.

Government Exemption Form

Long Term Exemption Form

TOT Audit Information

The first round of audits was completed in Fall 2023. During that audit period, a question arose regarding guest fees subject to TOT. To ensure all properties are provided the same information, a Common Findings Letter was sent out with additional clarification on what to include in TOT. A copy of that letter is available here: Common Findings Letter - March 2024. Additional guidance regarding how to apply TOT to guest charges, see the infographic below.

TOT Ordinance Update

The City of Morro Bay completed an update to its TOT Ordinance by adopting Ordinance No. 660, amending section 3.21.100, and repealing and replacing section 3.24.100 of Chapter 3.24 of the Morro Bay Municipal Code. These changes impact the "Failure to collect and report tax - Determination of Tax" and "Appeal" sections. The full ordinance can be viewed here.

Please note: Appeals must be submitted in accordance with Chapter 3.24 of the Morro Bay Municipal Code within fifteen (15) days after the service or mailing of a final determination notice.

TOT Collections Guidance

We have created the guidance document below to provide additional clarity regarding which guest charges should be included in "rent" per the City's TOT Ordinance. For specific questions regarding the TOT ordinance, please contact Emily Conrad, Finance Director, at econrad@morrobayca.gov or (805) 772-6217.