Transient Occupancy Tax

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Short-Term Rental

All properties operating as short-term rentals (STR's) in the City of Palm Desert, must have an active STR permit. To apply, please visit: www.palmdesert.gov/str.

For information on STR permits in Palm Desert and other FAQ's, please also visit: www.palmdesert.gov/str.

Tax Obligations:

Transient Occupancy Tax (TOT) and Greater Palm Springs Tourism Business Improvement District (GPSTBID/TBID) return and remittance must be completed and submitted by the last day of each calendar month whether your property was rented or not.

TOT and TBID are ONLY collected for stays that are 27 consecutive nights or less. TOT and TBID are NOT collected for any stays that are over 27 consecutive nights or more.

Anyone operating an STR or a property management company assisting in STR operations must pay a monthly 11% TOT on the gross rent which includes:
- Labor and/or cleaning fees
- Resort, reservation, and cancellation fees
- Late check-out, admin/processing, and convenience fees
- Rollaway beds, cribs, extra person or pet fees
- Energy surcharges and pool heating fees
- Damage waiver fees and non-refundable deposits

Beginning July 1, 2021, STRs must also pay a monthly 1% assessment fee on the gross rent for the GPSTBID. This tax is assessed by GPS, not the City, but for convenience, will be collected as part of your remittance to the City and the City will remit payment to GPS. Click here for Visit Greater Palm Springs TBID webpage

If you have any questions specifically on how to submit payment for your STR TOT or anything related to this subject, please call the Transient Occupancy Tax phone number 760-862-6910 or email staff at strtot@palmdesert.gov.

File Your STR TOT Here:

Click here for Deckard portal: https://cityofpalmdesert-str.deckard.com/
For instructions on how to file TOT through Deckard, please click here
Submitting a check? Please complete this form

Airbnb and Other Platform Information:

Airbnb remits the 11% TOT on your behalf; you are still responsible for remitting the 1% GPSTBID assessment each month. Airbnb will not collect the 1% TBID assessment for you, even if they remit the 11% TOT on your behalf. Requirements for Airbnb Users
For all other platforms, such as VRBO, Booking.com, etc., it is your responsibility to submit both the 11% TOT and 1% GPSTBID. Click here to learn more about GPSTBID.
Please remember when filing through Deckard that Airbnb stays are on the left and all other platforms (VRBO, Booking.com, FlipKey, etc.) are on the right:

Other Important Information:

Frequently Asked Questions

I Know I File Monthly, But When do I Remit Payment?

Monthly tax returns and remittance are due by the last day of each calendar month. That means you must submit payment before the first day of the second month following close of the reporting period. For example: January submission is due February 28th. If payment is received past this date, then penalties and interest will accumulate. STR Calendar

What are the Penalties and Interest When Failing to Pay by the Due Date?

When payment becomes delinquent on the first day of the second month following close of the reporting period: Add 10% of the tax plus interest of 1% per month, with accumulative penalties and interest compounded monthly, provided the amount of penalties shall not exceed 50% of the tax due and interest shall not exceed 12% of the tax due.

What If I had no Rental Income this Month? How do I File a Zero TOT Return?

If you did not rent out your property you still need to submit your TOT return. In the City's effort to go green, reduce carbon footprint and data server space, we will no longer be accepting $0 TOT hard copy forms and ask that you submit your $0 earning through your Deckard portal.

What If my Guest Stayed for 28 Consecutive Days or More?

Even though long-term stays are an exemption (deduction) you still need to submit your TOT return. In the City's effort to go green, reduce carbon footprint and data server space, we will no longer be accepting long-term stay TOT hard copy forms and ask that you submit your long-term stay earning through your Deckard portal.

Airbnb Files My 11% TOT for Me, Do I Still Need to Submit the 1% GSPTBID?

Yes! Airbnb is the only platform the City of Palm Desert has a contract with to collect the 11% TOT on your behalf, therefore, it is your responsibility to submit the 1% GSPTBID to the City since Airbnb does not collect it for you. GSP website.