Transient occupancy tax

Transient occupancy tax (TOT) is charged in most of the United States, including California, to travelers when they rent accommodations (a room, rooms, entire home, or other living space) in a hotel, inn, tourist home or house, motel, or other lodging unless the stay is for a period of 30 days or more. The tax is to be collected at the time that payment is made for the accommodation, and it is then remitted by the lodging operator to the city or county. It can also be called hotel occupancy tax, in places like New York City and Texas.[1][2] Despite its name, it generally applies to the same range of accommodations.

Other examples of lodging follow:

  • Camping sites
  • Space at a campground or recreational vehicle park.

California

The authority to levy the tax is granted to the legislative bodies of both cities and counties by California Revenue and Taxation Code 7280.[3]

The authority to collect the tax is generally granted to the county tax collector by an ordinance of the Board of Supervisors of that county.

References

  1. ↑ http://www1.nyc.gov/nyc-resources/service/2962/hotel-room-occupancy-tax
  2. ↑ http://comptroller.texas.gov/taxinfo/hotel/
  3. ↑ http://www.leginfo.ca.gov/cgi-bin/displaycode?section=rtc&group=07001-08000&file=7280-7283.51


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