UUT? TOT? Sales Tax? Definitions please!

TOT: Transient Occupancy Tax

Sebastopol's Municipal Code imposes a 12% Transient Occupancy Tax on hotels and vacation rentals. The owner of the hotel/vacation rental is obligated to collect the 12% and forward it to the City quarterly. 

How does the 12% TOT affect a lodging bill?

• $100 lodging bill: The 12% TOT adds $12.00 ($100 x .12)
• $200 lodging bill: The 12% TOT adds $24.00 ($200 x .12)

Sebastopol's budget projects $500,000 in revenue from TOT for the 2023-24 fiscal year. Budget page 47 of 354. TOT represents 5% of Sebastopol's total anticipated revenue. Budget page 13 of 354. 

TOT Rates Sonoma County

• 14% Healdsburg
• 13% City of Sonoma 
• 12% Rohnert Park
• 12% Sonoma County
• 12% Sebastopol
• 10% Petaluma
• 9% Santa Rosa
• 0% Cotati (no hotels or vacation rentals)

Sources: Sebastopol's 2023-24 Approved Budget, Sebastopol's Municipal Code (TOT)

UUT: Utility Users Tax

Sebastopol's Municipal Code imposes a 3.75% Utility Users Tax on the following services: Telecommunications, video, electricity, gas, and refuse collection. Examples include Comcast, Sonic, Verizon, PG&E, and Recology, among others. The utility provider is obligated to collect the 3.75% from the user and forward it to the City. 

How does the 3.75% UUT affect a utility bill?

• $100 utility bill: The 3.75% UUT adds $3.75 ($100 x .0375)
• $200 utility bill: The 3.75% UUT adds $7.50 ($200 x .0375)

Sebastopol's budget projects $908,000 in revenue from UUT for the 2023-24 fiscal year. Budget page 47 of 354. UUT represents 8% of Sebastopol's total anticipated revenue. Budget page 13 of 354. 

UUT Rates Sonoma County

• 5% Santa Rosa
• 3.75% Sebastopol
• 3% Cloverdale
• 0% All Others

Sources: Sebastopol's 2023-24 Approved Budget, Sebastopol's Municipal Code (UUT)

Sales Tax

Sebastopol's Sales Tax Rate is 9.25%. California has a base tax rate of 7.25%, that is distributed among the State (6%), the County (.25%), and Sebastopol (1%). In addition, voters have supported a variety of taxes that benefit various County interests as well as the City of Sebastopol directly. Sebastopol businesses collect the sales tax and are obligated to submit quarterly to the State of California. The tax is distributed as follows:

• 6% to the State of California
  • 6% to the State
• 1.5% to Sonoma County
  • .25% to Measure F Open Space
  • .125% to the County Library
  • .25% to County Mental Health
  • .125% to County Parks & Safety
  • .25% to County Transportation 
  • .25% to Sonoma-Marin Area Rail
  • .25% to County Transportation (Bradley Burns)
• 1.75% to the City of Sebastopol     
  • .25% Sebastopol City Tax 1
  • .50% Sebastopol City Tax 2 (originally passed in 2012)
  • 1% Sebastopol's Portion of Bradley Burns Tax 
  • Plus less than .00004% Prop 172 funds through the State
• = 9.25% Total current tax ($9.25 of a $100 purchase)  

The State of California has set a maximum of 10.25% for sales taxes. 

How does the 9.25% sales tax affect a shopping bill?

• $50 shopping bill: The 9.25% sales tax adds $4.63 ($50 x .0925)   
• $100 shopping bill: The 9.25% sales tax adds $9.25 ($100 x .0925)   
• $200 shopping bill: The 9.25% sales tax adds $18.50 ($200 x .0925)   

Sebastopol's budget projects $4,794,560 in revenue from Sales Tax for the 2023-24 fiscal year. Budget page 47 of 354. Sales Tax represents 45% of Sebastopol's total anticipated revenue. Budget page 13 of 354. 

Sales Tax Rates Sonoma County

• 9.50% Petaluma
• 9.50% Cotati
• 9.25% Santa Rosa
• 9.25% Sebastopol
• 9.00% Healdsburg
• 9.00% Rohnert Park
• 9.00% City of Sonoma 
• 8.5% All Others

Sources: Sebastopol's 2023-24 Approved Budget, Sebastopol's Municipal Code (Sales Tax), California Dept of Tax & Fee Administration,