Real Property Transfer Tax

Tax Rate and Levy
A tax is imposed when any lands, tenements, or other real property, located in the City of Mountain View, are sold, granted, assigned, transferred or otherwise conveyed to, or vested in, a purchaser or purchasers, when the value of the consideration exceeds one hundred dollars ($100.00). This tax is levied at the rate of one dollar and sixty-five cents ($1.65) for each five hundred dollars ($500.00) or fractional part of five hundred dollars ($500.00) of the value of the consideration.

The complete details of the tax are contained in Chapter 29 Article V of the Mountain View City Code.

Refunds and Exemptions
The Finance Department administers the tax. To request a refund or exemption from the tax, the following form must be completed and forwarded to the address below. The claim form details the conditions under which a request for refund or exemption may be made.

Real Property Transfer Tax Exemption or Refund *

Mail completed form to: Finance and Administrative Services Department, P.O. Box 7540, Mountain View, CA 94039-7540

Transient Occupancy Tax

Tax Rate and Levy
The City imposes a tax in the amount of ten (10) percent of the amount of rent charged for occupying a hotel room. This tax is required to be collected from guests by hotel operators for occupancies within the City of Mountain View. The complete details of the tax are contained in Chapter 33 of the Mountain View City Code.

Payment Remittance and Reporting
All operators of hotels, as defined in the code, are required to pay the tax to the City each quarter and to file a Transient Occupancy Tax Return* with the payment. The tax payment, reporting periods and tax return due dates are as follows:

Period Due Dates

• January 1 through March 31 April 30
• April 1 through June 30 July 31
• July 1 through September 30 October 31
• October 1 through December 31 January 31

** Any remittance is considered delinquent if not received or postmarked by the due date. It is the responsibility of the operator to make sure payment is received or postmarked by the due date in order to avoid late penalties and interest.

Penalties and Interest on Late Payments
A 10% penalty shall be added to taxes not paid by the due date. An additional 10% penalty shall be added if the original tax and penalty is not remitted within 30 days of the first delinquency period. In addition to the penalties, interest at the rate of 1/2% per month or fraction of a month shall be imposed on any delinquent payment until the remittance paid.

Exemptions
Exemptions are provided for government employees on official business and occupancies longer then 30 days. Consult the code for the exemption requirements. All operators that are claiming exemptions must complete the appropriate exemption form and include it with the Transient Occupancy Tax Return* .

Government Representative Exemption Claim Form *

Extended Occupancy Exemption Claim Form *

Utility Users Tax

Tax Rate and Levy
The City imposes a three (3) percent utility users tax on charges for intrastate telephone services, electricity usage and natural gas delivered through mains or pipes. These taxes are collected by the utility service provider and remitted to the City. The complete details of these taxes are contained in Chapter 29, Article III of the Mountain View City Code.

Payment Remittance and Reporting
The taxes shall be collected from the service user by the utility company providing the services. The amount of tax collected in one (1) month shall be remitted to the City on or before the last day of the following month. The payment should be accompanied with the Utility Users Tax Remittance Form*.

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