Transient Occupancy Tax

Transient Occupancy Tax

February 26, 2014

University travelers on official University business are exempt from transient occupancy taxes in certain cities in the vicinity of the University of California campuses. These cities provide exemptions based on whether payment is made by the traveler or billed to the University. 

Travel Paid Directly by the Traveler

The cities of Los Angeles, Costa Mesa, Santa Ana, Irvine, Newport Beach, Del Mar, Riverside, Coronado and Oakland provide exemption to University travelers who pay hotel room charges directly, upon completion of a city form or a certificate of exemption for governmental agencies.

Travel Billed to and Paid Directly by the University

The cities of San Francisco and San Diego grant an exemption from such taxes only if hotel room charges are billed directly to the University.

How to Claim an Exemption 

To claim an exemption from transient occupancy taxes, University travelers must do one of the following:

  • Request a copy of the city or county taxing authority's exemption certificate when checking in, or 
  • Use the Transient Occupancy Tax Exemption Certificate (available through the link in Related Information). This form should be given to travelers who travel to cities that grant an exemption.

Travelers must be prepared to provide proof that they are representatives or employees of the University of California traveling on official University business. Proof may include an employee identification card (BruinCard), business card or corporate travel card.

For more information, contact Tax Services or Travel Accounting.

Rich Text Porlet