Transient Occupancy Tax (TOT)

All hotel, motel and campsite operators providing transient lodging in the City of Chula Vista are subject to assessment of a 10% Transient Occupancy Tax (TOT).  A Transient is any person who exercises occupancy or is entitled to occupancy for a period of 30 consecutive calendar days, or less.

Transient Occupancy Tax Return

Tax Return & Payment Deadlines

• TOT tax is due on or before the last day of the month following the month in which the tax was collected
• Late payments are subject to a penalty of 10%
• Payments more than 30 days delinquent pay a 2nd penalty of 10% of the total of the original tax due and the 1st penalty imposed
  

Transient Occupancy Registration Certificate

Within 30 days of commencing business, each hotel, motel, and campsite operator must register with the Director of Finance and obtain a Transient Occupancy Registration Certificate.  The certificate must be posted in a conspicuous place on premises.  To request a new or replacement certificate please contact the City of Chula Vista Finance Department.

Transient Occupancy Registration Certificate Application

Authority

• State Revenue and Taxation Code 7280
• Chula Vista Municipal Code Chapter 3.40

Occupancies exceeding 30 days are exempt from the TOT assessment.  These occupancies must still be reported via the Transient Occupancy Tax Return form. 

There is no exemption for federal, state or local officers and employees traveling on official business.

Cannabis Business Tax

The Cannabis Business Tax is imposed on every person engaged in cannabis business within the City of Chula Vista as defined in Chula Vista Municipal Code (CVMC) 5.21.030 (A). 

Cannabis Business Tax filings are due on or before the last day of the month following the reporting month. In the event the last day of the month falls on a weekend, or another day when the City is not open for business, the due date shall be the last earlier business day on which the City is open to the public.

• Cannabis Business Tax Return Form - Non-Cultivation

Utility Users' Tax (UUT)

 The City of Chula Vista imposes a tax on all usage of natural gas, electricity and telecommunication services.  The tax on telecommunication services applies to all intrastate telecommunications, including, but not limited to, landline, cellular, and VoIP services.

Utility Users Tax Return

 Rates

• Natural Gas: $0.00919 per therm
• Electricity: $0.0025 per kWh
• Telecommunications: 4.75% of gross charges

Tax Return & Payment Deadlines

• UUT tax for natural gas and electricity is due on or before the last day of the month following the close of the taxing period
• UUT tax on telecommunication services is due on the 20th day of the month following the month in which the customer paid the tax
• Late payments are subject to a penalty of 10%

 Authority

• Chula Vista Municipal Code Chapter 3.44

Individuals age 62 or older, meeting certain income restrictions may be eligible for a UUT exemption.  Complete and submit a General UUT Exemption Form to request an exemption.

In addition to individuals age 62 and older, certain federal credit unions and insurance companies may also be eligible for a UUT exemption.  Complete and submit a Federal Credit Union Exemption Form or an Insurance Company Exemption Form to request an exemption.

• Administrative Ruling 100-01 Taxation of Wireless Packages Best Practices Policy 1.0
• Policy 410-01 Best Practices Policy 1.0: Wireless Telecommunications
• Administrative Ruling 100-02 UUT Rate Reduction for Telephone Services

Click here to learn more about the Wireless Phone Tax settlement.

Franchise & PEG Fees

Franchise fees are collected from electric, gas, solid waste, and cable service providers operating within City limits for the use of public right-of-way.  Cable franchises are also subject to a Public, Educational, & Governmental (PEG) fee.  Current franchise and PEG fees are as follows: 

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