Transient Occupancy Tax (TOT) – Sonoma County
Did you know that any who purchases a property owing TOT and not receiving a TOT tax clearance assumes liability for the uncollected tax?
Your buyer can request information on a property, per statute:
7283.5. (a) (1) A purchaser, transferee, or other person or entity attempting to obtain ownership of a property, the owner of which is required to collect the tax imposed pursuant to this chapter, may request the city, county, or city and county in which that property is located to issue a tax clearance certificate under this section.
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