Welcome to the online access portal! We are pleased to offer our visitors access to government services online, 24 hours a day, 7 days a week.
To get started, please select one of the online activities below:
To get started, please select one of the online activities below:
TOT Remittance
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File and Pay TOT
Start here to file and pay your Hotel or Motel TOT
TOT Payment
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Pay an outstanding balance for TOT
Start here to pay a balance due on an established account with the City. ** Please do not use this option to file a TOT Return **
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Download Forms
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Frequently Asked Questions
Transient Occupancy Tax (TOT) is a tax imposed on guests who rent a property, or a portion of a property, for the purpose of lodging on a short-term basis (30 consecutive days, or less). TOT is collected in addition to the rent that is paid.
The City of Burlingame’s TOT rate is 12% and is based on the total rent charged to a guest. For the privilege of occupancy, the taxable rent includes: room rate, cleaning fees, and other charges directly associated with the renting of a room.
A guest is a transient unless they reach the 31st day and no longer owe TOT going forward, or there is documentation that indicates otherwise. Such documentation can be a reservation or lease agreement indicating the start and end dates of the stay are more than 30 days apart. If no such document exists, the guest shall pay TOT for the first 30 days.
If you choose to charge a fee such as a “Resort Fee” and if is a standard charge to all guests, the fee should be included in taxable rent. Excluding resort fees, and other fees that are part of the “privilege of occupancy” at this hotel.