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Transient Occupancy Tax

Transient Occupancy Tax is a tax that is charged for the privilege of occupancy in any Hotel/Motel. Each transient is subject to and shall pay a tax in the amount of ten percent (10%) of the rent charged by the operatro (Hotel/Motel ownder). This tax constitutes a debt owed by the transient to the City, which is extinguished only by payment to the Hotel/Motel ownder at the time the rent is paid. The owner of the Hotel?Motel collects the tax imposed on the transient and pays the City directly. All taxes collected by operators pursuant to this chapter is the property of the City and shall be held in trust for the account of the City until remittance thereof is made to the Tax Administrator.

Exemptions:

No Tax shall be imposed upon:

  1. Any person as to whom or any occupancy as to which it is beyond the power of the City to impose the tax herein provided;
  2. Any officer or employee of a foreign government who is exempt by reason of express provision of law or international treaty.
  3. Any occupancy for which the total rent paid is less than two dollars a day per occupant.

No exemptions shall be granted under (1), (2), or (3) except upon a claim form made at the time the rent is collected and under penalty of perjury upon a form prescribed by the Tax Administrator.

Please review the City’s Municipal Code 3.20 for additional information regarding transient occupancy tax.

The Transient Occupancy Tax Reporting Form is now available for download.

For those businesses required to file Transient Occupancy Tax (TOT) Reports with the City's Finance Department, the form is now available online for download by clicking on the following link:

Transient Occupancy Tax form

For more information or questions regarding your Transient Occupancy Tax, please contact Ariam Timberlake at (661) 721-3310.