Do you offer, or will you be offering, lodging in unincorporated Sonoma County for a fee? TOT applies to any structure, or any portion of any structure, which is occupied or intended or designed for occupancy by transients for dwelling, lodging, or sleeping purposes for 30 days or less. Collecting TOT is mandatory if you are providing short-term rentals. (Sonoma County Ordinance No. 5823). The property must be registered with the Tax Collector and a valid TOT Certificate obtained. If you are within the city limits please contact your respective city. For further information, please call 707/565-7133 or visit www.sonoma-county.org/tax/tot.