The Sacramento Tourism Infrastructure District (STID) is an assessment district proposed to provide specific benefits to payors, by providing funding for capital improvements, specifically the construction of a ballroom as part of the Sacramento Convention Center and other infrastructure project and marketing designed to increase room night sales for assessed lodging businesses.
The STID will include all lodging businesses, existing and in the future, within the boundaries of the unincorporated areas of the County of Sacramento.
Lodging business means: any structure, or any portion of any structure that is permitted by the County of Sacramento for short-term rentals, which is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes, and includes any hotel, inn, motel, vacation rental, home sharing unit, or other similar structure or portion thereof.
Any operator in the unincorporated area of the County of Sacramento are required to charge and collect the STID. The assessment rate is one percent (1%) of gross short term room rental revenue.
The monthly STID is due on or before the last day of the month following the last day of the month for which the assessment was collected. The STID is due for the same period and at the same time as your TOT return and payment. Penalties will be imposed on any hotel operator who fails to remit the assessment by the due date.
A penalty of ten percent (10%) of the tax due, plus interest at the rate of six percent (6%) per year simple interest shall accrue daily until the delinquency is paid in full. If the delinquency is not paid within thirty (30) days, an additional ten percent (10%) penalty is added at the beginning of the second month of delinquency, in addition to the monthly interest.
Blank returns are available for download under Forms.