Transient Occupancy Tax
The City of Morgan Hill's Transient Occupancy Tax Code, requires that any person or business engaged in the renting of space for the purpose of lodging, must collect, report and remit Transient Occupancy Tax.

On November 6, 2018, Morgan Hill voters approved Measure H, which increased ongoing Transient Occupancy Tax from 10% to 11%, in the City of Morgan Hill, therefore the new tax rate of  Transient Occupancy Tax in Morgan hill is 11%, effective March 1, 2019.

Tourism Business Improvement District 

On January 23, 2019, the City Council of Morgan Hill approved an ordinance establishing a Morgan Hill Tourism Based Improvement District (TBID). The TBID rate of 1.5% also went into effect March 1, 2019. 

Thus, the combined Transient Occupancy Tax and Tourism Based Improvement District rates are 12.5%, effective March 1, 2019. Please use the revised form provided below effective March 2019 return filing.

Transient Occupancy Tax return must be filed on or before the last day of the month following the month the tax was collected. If exemptions are claimed, please ensure all supporting exemption forms are remitted with the tax return.

Forms

• Transient Occupancy Tax Return Form (PDF)
• Transient Occupancy Tax Registration Form (PDF)

Exemptions

• Over 30 Day Exemption Form (PDF)
• Foreign Government Employee Exemption Form (PDF)