Quarterly Returns

First an application must be processed and approved in order to do business. Every business providing transient lodging in the unincorporated San Joaquin County must collect a Transient Occupancy Tax (TOT) of eight percent (8%) on the rent paid, unless that rent qualifies for exclusion or exemption.  

 

Quarterly Return Process

Submit Return

Step 1.Quarterly Return Due Dates

Transient Occupancy Taxes are due each quarter on April 1, July 1, October 1, and January 1 and become delinquent on April 30, July 31, October 31, and January 31. 

Step 2.Return Submittal

Submission of the self attestation form of taxes due as well as payment can be made through the online portal or by paper form. If paying late additional penalties may also be levied depending on how late. 

Step 3.Return Processing

Upon reviewing the quarterly return the Treasurer-Tax Collector's Office will return to the taxpayer a receipt of payment. If done online this will be automatic. 

 

Contact Us

Phone

(209) 468-2133

Fax

(209) 468-2158

Email

unsecuredtax@sjgov.org

Location

San Joaquin County Treasurer-Tax Collector
44 N San Joaquin Street, Suite 150
Stockton, CA 95202
View Map

For more information visit

SJCTTC.org

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