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 by paper form. The form can be reached by selecting “Submit Return” and should be returned to the San Joaquin Treasurer-Tax Collector’s Office with the applicable payment. If payment is submitted late, additional penalties may also be levied based on the length of delinquency.

Step 3.Return Processing

After reviewing the quarterly return, the Treasurer-Tax Collector's Office will issue a receipt of payment to the taxpayer.

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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