Business Local Tax Collection

The City of Pinole Finance department is responsible for collecting Transient Occupancy Tax and Utility User’s tax levies. Expand the list below for more information about these taxes and to access remittance forms.

Transient Occupancy Tax

Transient Occupancy Tax

Hotel and motel operators in Pinole are required to collect a Transient Occupancy Tax (TOT) and remit to the City of Pinole on a quarterly basis at minimum. Per City Ordinance (Section 3.24.020), each hotel guest shall pay a tax in the amount of ten percent (10%) of the rent charged by the operator for occupancy during any 30-day period or less.

The Transient Occupancy Tax is due on or before the last day of the month following the close of each calendar quarter, or at the close of any shorter reporting period which may be established by the tax administrator and must be accompanied by the City of Pinole Transient Occupancy Tax Return form.

The completed form and payment should be sent to:
City of Pinole Finance Department
2131 Pear Street
Pinole, CA 94564

To make a credit card or eCheck payment, click on the following link, follow the directions to process your payment, and submit the completed TOT return form to accountsreceivable@pinole.gov.

A service fee of 2.95% applies to credit card payments and a flat $1.00 fee to echeck payments.

Utility User Tax

Utility User Tax

In November 1998, voters approved the City of Pinole’s Utility Users Tax (UUT) at a rate of 8% on electricity, gas, and telephone services.  Voters extended this tax in 2004, 2012 and in 2018.  Revenue generated from the UUT enables the City of Pinole to maintain its existing service delivery and City-provided programs to the community as approved in the adopted budget.

This tax is collected by each respective utility supplier and remitted to the City per Pinole Municipal Code 3.26 (Ord. 98-104).  If you are a utility supplier, you may download the form below to remit to the Finance Department.

The Utility Users Tax collected in one month is due on or before the last day of the following month and must be accompanied by the Utility Users Tax Remittance form.

The completed form and payment should be sent to:
City of Pinole Finance Department
2131 Pear Street
Pinole, CA 94564

To make a credit card or eCheck payment, click on the following link, follow the directions to process your payment, and submit the completed TOT return form to accountsreceivable@pinole.gov. A service fee of 2.95% applies to credit card payments and a flat $1.00 fee to echeck payments.