Transient Occupancy Tax

The City of Milpitas Transient Occupancy Tax (TOT) Ordinance requires that all hotel and motel operators in the City are required to collect, report, and remit transient occupancy tax. The return must be filed and paid to the City of Milpitas on or before the last day of the month following the close of each calendar month.

For additional information, please review the Transient Occupancy Tax Ordinance.

Transient Occupancy Tax Rate (TOT)

The current TOT rate is 14%

Fees

Effective July 1, 2022, Transaction Fees are as follows:

  • Credit and Debit Card Processing - 2.9%, minimum of $2
  • ACH/eCheck Processing - $1.25 per transaction
  • ACH/eCheck Return - $10 per event
  • Chargebacks - $25 per event

Return Filing & Payment

See the online portal for return filing and payment options.

Documents

  1. Exemption Form (PDF)
  2. Exemption Summary Report (PDF)
  3. Transient Occupancy Tax Return - 14-Percent (PDF)