Transient Occupancy Tax

Transient Occupancy Tax (TOT) is charged in California when occupying a living space for short periods of time, such as a typical hotel stay. This page contains forms, due dates and penalty information relevant to businesses that offer such lodging.

Filing Periods

Quarter FilingMonths IncludedPayment Delinquent After
1st QuarterJuly - SeptemberOctober 31
2nd QuarterOctober - DecemberJanuary 31
3rd QuarterJanuary - MarchApril 30
4th QuarterApril - JuneJuly 31
Filing periods, due dates, and delinquent dates

Pay and remit TOT forms online

Penalties & Interest

Penalties are assessed if payments are late. The penalties are a running total based on:

  • 1st month after delinquent date: 10.5%
  • 2nd month after delinquent date: 10.5%
  • Each additional month after delinquent date: 0.5%

Available Forms

  1. TOT Short Term Rental Application and Registration
  2. TOT Exemption Certificate for Government Agencies (PDF)
  3. TOT Remittance/ TBID Tourism Business Improvement District Form (PDF)

Transient Occupancy Guidelines and FAQ's

  1. TOT GUIDELINES
  2. Ordinance No. 2690 Measure J TOT 2023