Transient occupancy tax
Encyclopedia
Transient Occupancy Tax (TOT) is charged in California
when occupying a room or rooms or other living space in a hotel
, inn, tourist home or house, motel or other lodging (defined below) for a period of 30 days or more.
Other lodging includes, but is not limited to:
The authority to levy TOT is granted to the legislative bodies of both cities and counties by California Revenue and Taxation Code 7280. The authority to collect TOT is generally granted to the County Tax Collector by the Board of Supervisors by means of an ordinance. An ordinance passed by a Board is specific to that County.
References:
California
California is a state located on the West Coast of the United States. It is by far the most populous U.S. state, and the third-largest by land area...
when occupying a room or rooms or other living space in a hotel
Hotel
A hotel is an establishment that provides paid lodging on a short-term basis. The provision of basic accommodation, in times past, consisting only of a room with a bed, a cupboard, a small table and a washstand has largely been replaced by rooms with modern facilities, including en-suite bathrooms...
, inn, tourist home or house, motel or other lodging (defined below) for a period of 30 days or more.
Other lodging includes, but is not limited to:
- Camping sites
- Space at a campground or recreational vehicle park.
The authority to levy TOT is granted to the legislative bodies of both cities and counties by California Revenue and Taxation Code 7280. The authority to collect TOT is generally granted to the County Tax Collector by the Board of Supervisors by means of an ordinance. An ordinance passed by a Board is specific to that County.
References: