Thinking about offering your Jenner home as a weekend escape or coastal getaway? If so, you’ll run into three letters fast: TOT. It can feel confusing at first, especially when you’re juggling permits, listings, and guest communications. This guide breaks down how Sonoma County’s Transient Occupancy Tax works in Jenner, what you must do to stay compliant, and how to price your nights with confidence. Let’s dive in.
TOT basics in Jenner
Jenner is in unincorporated Sonoma County, so the county’s Transient Occupancy Tax applies rather than a city tax. TOT is a local tax added to short stays and is common across California. You collect it from your guest and remit it to the County. It is not a state tax and is administered at the county or city level.
The county rate for unincorporated areas, including Jenner, is 12 percent of the rent charged for the occupancy. You’ll see this referred to as 12 percent TOT throughout this guide. The rate applies to the taxable lodging amount for stays that meet the transient definition.
When TOT applies
TOT generally applies to transient stays, which are commonly defined as fewer than 30 consecutive days. Most vacation or weekend bookings in Jenner meet that definition. The County sets specific exemption rules, such as stays of 30 days or longer and certain nonprofit or employee housing uses. If you believe a booking is exempt, you need documentation that meets County requirements.
Use neutral, consistent language with guests. State that your prices are subject to Sonoma County’s Transient Occupancy Tax. If an exemption applies, keep the paperwork with your records in case the County requests it.
Who pays and who remits
The guest pays the tax, but you are responsible for collecting it and remitting it to the Sonoma County Treasurer‑Tax Collector. In some cases, a booking platform may collect and remit TOT for you. Even when a platform does this, you should confirm that it remits for unincorporated Sonoma County and keep clear records of what was collected and paid.
Registration and permits you need
Operating a short‑term rental in unincorporated Sonoma County involves two separate obligations:
- Short‑term rental registration or permit. You must register your rental with the County and obtain any required number before you host. The County may require you to display the registration or permit number on all listings and guest communications.
- Tax account setup for TOT. You need a TOT account with the Treasurer‑Tax Collector to file periodic returns and remit the tax you collect. Registration for the rental and the TOT account are different steps, and you should complete both.
These requirements work together. Your permit addresses operating rules like zoning, safety, parking, and contact information. Your TOT account handles the tax side. Staying current on both keeps your rental compliant.
Set up your TOT account and file
After you register your rental, set up your TOT account with the Sonoma County Treasurer‑Tax Collector. Filing frequency can vary. Some accounts file monthly and others less often. Your filing schedule and due dates come from the County, so check the calendar assigned to your account. File returns on time even if you had no taxable bookings during a period, and remit any tax due with your return.
If a marketplace collects and remits TOT for certain bookings, your filing may still be required. Keep platform statements that show the tax was remitted on your behalf. You should be able to reconcile your calendar, payouts, and any platform‑remitted tax against what appears in your filings.
Marketplace collection vs host collection
Many hosts list on platforms that offer marketplace tax collection. This can help, but it does not replace your responsibility to stay compliant. Follow these steps for clarity:
- Confirm coverage. Make sure the platform collects and remits for unincorporated Sonoma County, not just incorporated cities.
- Keep statements. Save platform reports that show the tax collected and remitted for your listing and location.
- Track mixed bookings. If you accept direct bookings or use multiple platforms, you may have some nights remitted by a marketplace and others you must remit yourself.
- Maintain your account. Keep your TOT account active and follow the County’s filing instructions. You may need to file returns that reflect both marketplace‑remitted and host‑remitted activity.
Price your nights with 12 percent TOT
You have two common ways to handle TOT in your pricing and guest communications.
- Add TOT as a separate line. If your base nightly rate is 200 dollars, the 12 percent TOT is 24 dollars. The guest pays 224 dollars before other fees.
- Build TOT into the displayed price. If you want your net lodging income to be 200 dollars after tax, you can work backward. Divide your desired net by 1 minus the TOT rate. In this case, 200 divided by 0.88 is about 227.27. The guest sees about 227.27, TOT is about 27.27, and your net before other fees is 200.
Platforms may round amounts, so your final totals can vary by a few cents. Be clear in your listing and invoices about whether TOT is included in the rate or appears as a separate line item.
What counts as taxable rent
TOT is based on the rent charged for the occupancy. Some fees may be taxable and others not. Nonrefundable charges can be treated differently than refundable deposits. Because these details depend on County guidance, review your fee structure and confirm which items are part of the taxable base. When in doubt, ask the County or your tax advisor how to treat a specific fee.
Keep records that stand up to review
Good records make filings easier and protect you if the County asks questions. Maintain the following for each stay:
- Dates of occupancy and booking reference
- Nightly rate and any taxable fees
- TOT collected and paid, including marketplace statements if applicable
- Guest name or booking identifier
- Proof for any claimed exemption
- Copies of filed returns and payment confirmations
Keep records organized by month or quarter to match your filing schedule. Store them in a secure place that you can access quickly during filing season.
Local compliance checks for Jenner hosts
Jenner sits in unincorporated Sonoma County, so your permit and operating rules come from the County. Be sure to review the following areas as you set up or audit your rental operations:
- Zoning and property use. Confirm your property is eligible for a short‑term rental under County rules.
- Occupancy, parking, and nuisance rules. Follow posted limits, quiet hours, and trash requirements.
- Safety and infrastructure. Address fire safety, defensible space, and emergency access. Coastal and rural areas may have specific septic or wastewater rules.
- Local contact. Many permits require a local contact who can respond to issues.
Compliance with these items is separate from tax filings, but both matter for a smooth operation and good neighbor relations.
Avoidable mistakes
- Assuming a platform always remits. Platforms may remit in some jurisdictions and not others. Confirm coverage for unincorporated Sonoma County and for your specific listing.
- Skipping a filing period with no bookings. Many accounts must file zero‑activity returns. Check your assigned schedule.
- Forgetting to display the registration or permit number. If the County requires display on listings, keep it visible and consistent.
- Mixing taxable and nontaxable charges. If you add fees, confirm what is included in the taxable base and document your approach.
- Losing track of exemptions. If a stay is 30 days or longer or otherwise exempt, keep documentation that supports the exemption.
Quick checklist for new Jenner hosts
- Register your short‑term rental with Sonoma County and obtain any required permit or registration number.
- Set up your TOT account with the Treasurer‑Tax Collector.
- Confirm your filing frequency and due dates.
- Decide how you will present TOT to guests, included in the rate or as a separate line.
- Verify whether your platform collects and remits TOT for unincorporated Sonoma County. Save those statements.
- Build a simple recordkeeping system for bookings, fees, and tax.
- Review zoning, safety, and operating rules that apply to your property.
- Confirm your insurance covers short‑term rental activity and liability.
A simple pricing walk‑through
Let’s apply the math to a weekend booking so you can see how it affects guest experience and your net.
- Base price approach. You set a weekend rate of 250 dollars per night. At 12 percent, TOT is 30 dollars. Your guest pays 280 dollars per night before other fees. Your net lodging income is 250 dollars per night.
- All‑in price approach. You want the guest to see an even 300 dollars per night. Divide 300 by 1.12 to find your net lodging rate of about 267.86. The TOT portion is about 32.14. Your guest still pays 300 dollars per night before other fees, and your net lodging is about 267.86.
Either approach works. Choose the one that fits your marketing and guest communication style, and keep it consistent.
Filing frequency, due dates, and penalties
The County assigns filing schedules. Your frequency can depend on your account status or the amount of tax you collect. Returns and payments are due by the County’s stated due dates. Missing filings or payments can trigger assessments, penalties, or even action against your ability to operate. Mark your calendar for all periods, and consider setting reminders a week before each deadline.
How your permit and tax account work together
Your short‑term rental registration or permit shows you can operate under County rules. Your TOT account tracks the tax you collect on eligible stays. County staff may review either part during audits or compliance checks. Keeping both sides in good standing is the best way to protect your revenue and reputation.
Final thoughts
When you understand how the 12 percent TOT works in Jenner, you can price clearly, file on time, and host with confidence. Start by registering your rental, opening your TOT account, and choosing a simple pricing approach you can explain to guests. Keep clean records and save platform statements, and you will be ready for any filing period or County inquiry.
If you want a local sounding board as you set up or fine‑tune your Jenner rental, reach out. Kris Lepore and Sonoma Coast Living Real Estate Services combine coastal market expertise with practical short‑term rental operations, so you can focus on great guest experiences while staying compliant.
Ready to talk about permits, pricing, or management support for your Jenner property? Let’s Connect with Kris Lepore at Sonoma Coast Living Real Estate Services today.
FAQs
What is the TOT rate for Jenner short‑term rentals?
- The rate for unincorporated Sonoma County, which includes Jenner, is 12 percent of the taxable lodging amount.
Who is responsible for remitting TOT in Sonoma County?
- The guest pays the tax, but the host or operator is responsible for collecting it and remitting it to the Sonoma County Treasurer‑Tax Collector, unless a marketplace remits on your behalf.
Does TOT apply to stays of 30 days or more in Jenner?
- Stays of 30 consecutive days or longer are commonly exempt, but you must follow County rules and keep documentation to support any exemption.
Do I still need a TOT account if my platform collects tax?
- Yes. You should maintain your TOT account, confirm that the platform remits for unincorporated Sonoma County, and keep statements that show tax was collected and paid.
What records should I keep for TOT compliance in Sonoma County?
- Keep booking dates, rates, taxable fees, TOT collected, guest name or booking reference, platform remittance statements, proof of any exemption, and copies of all filed returns and payments.
How often do I file TOT returns in unincorporated Sonoma County?
- Filing frequency depends on your account status and collection volume. Check the filing schedule the County assigns to your account and meet those due dates.