Please refer to  Section 18.14 of the City of Fairfield’s Municipal Code:

• Any officer or employee of the United States of America when traveling on official business.
• Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty.
• Allowable Deduction: Rent from occupants who complete 31or more consecutive days of lodging. The deduction applies beginning the 31st day. The first 30 days are subject to Transient Occupancy Tax.
• No exemption shall be granted except upon a claim in writing made at the time rent is collected upon a form complying with subsection (e) of Section 7280 of the Revenue and Taxation Code. The Tax Administrator may require submission of copies of such forms with the returns required by Section 18.17.

Transient Occupancy Tax Exemption Form

Per Section 18.17 of the City of Fairfield ‘s Municipal Code:

• Each operator shall, on or before the last day of the month or quarter following the close of the month or quarter for which the transient occupancy tax was collected, at the close of any shorter reporting period which may be established by the Director. Make a return to the Finance Department, on forms provided, of the total rents charged and received and the amount of tax collected from the transient occupancies.
• Returns filed and taxes remitted by mail shall be considered timely only if the envelope or similar container enclosing the returns and taxes is addressed to the Director, has sufficient postage, and bears a United States postmark or other postage meter imprint prior to midnight on the last day for such reporting and remitting without penalty. If such envelope or other container bears a postage meter imprint as well as a United States Post Office cancellation mark, the latter shall govern in determining whether the filing and remittance are timely.

Per Section 18.18 of the City of Fairfield ‘s Municipal Code:

• Original Delinquency: Any operator who fails to remit any tax imposed by this article within 30 days shall pay a penalty of ten percent of the amount of the tax in addition to the amount of the tax or the estimated tax.
• Continued Delinquency: Any operator who fails to remit any delinquent taxes on or before a period of 30 days following the date on which the taxes first became delinquent shall pay a second delinquency penalty of ten percent of the amount of the tax, in addition to the amount of the tax and the ten percent penalty first imposed.
• Fraud: If the tax administrator determines that the non-payment of any remittance due under this article is due to fraud, a penalty of twenty five percent of the amount of the tax shall be added thereto in addition to the penalties stated in above section.
• Interest: In addition to the penalties imposed, any operator who fails to remit any tax imposed by this article, shall pay interest at the rate of one half of one percent per month or fraction thereof on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid.

Per Section 18.21 of the City of Fairfield ‘s Municipal Code:

• It shall be the duty of every operator liable for the collection and payment to the city of any tax imposed by this article to keep and preserve, for a period of four years, all records as may be necessary to determine the amount of such tax as the operator may be liable for the collection of and payment to the city, which records the tax administrator shall have the right to inspect at all reasonable times.
• All tax returns and information furnished by any operator pursuant to this chapter shall be confidential and shall not be open to public inspection nor the specific contents thereof disclosed by any officer or employee except as necessary in the performance of official duty pursuant to this chapter, or in the course of any proceeding, hearing or litigation involving the existence or amount of the tax liability of such operator, or with the written consent of the operator or his or her authorized representative.