Definitions

Transient occupancy tax

Transient occupancy tax

Transient Occupancy Tax (TOT) is levied for the privilege of 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 less.

Other lodging includes, but 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 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.

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