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Division of Finance and Administration

Transient Occupancy Tax Information for UC Travelers

Transient occupancy tax is a revenue generating income of the local government thereby governed by its local ordinance. Some cities in the State of California provide transient occupancy tax exemptions to University of California travelers on official University business 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 exemption from transient occupancy tax only if hotel room charges are billed directly to the University.

How to Claim the Transient Occupancy Tax Exemption

To claim the transient occupancy tax exemption, University travelers must do one of the following:

  1. Request a copy of the city or county taxing authority’s Transient Occupancy Tax Exemption Certificate when checking in, or
  2. Use the University's Transient Occupancy Tax Exemption Certificate. 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, business card or corporate travel card. 

Due to the State of California economic downturn, some cities may have changed their ordinance to remove the exemption. Therefore, it is advisable to ask for the exemption when booking the traveler’s room reservation. Here is a list of cities in the State of California where most of UC Merced employees have traveled before. If the city of your destination is not listed, please contact Tax Services for more information.

For more information, please contact Tax Services or Travel Accounting.

Tax Services

655 W. 18th Street
Merced, CA 95340
Office: (209) 228-4367
Fax: (209) 228-3361