Transient Occupancy Tax
The Transient Occupancy Tax (TOT) is a Tax imposed on "Transient" guests for the privilege of staying in any hotel, inn, motel, or other commercial lodging establishment for lodging or sleeping purposes for a period of less than 30 days. These taxes are collected by the hotel/motel operator for the City and are forwarded to the City on a monthly basis.
TOT Rate = 12%
10% = unrestricted revenue
2% = restricted to Creeks Restoration & Water Quality Improvement (Measure B).
These fees are paid monthly. Payment is due on or before the tenth day after the close of each month. (If the tenth of the month falls on a Saturday, Sunday or holiday, the next business day becomes the due date. Postmarks are acceptable, but not imprint dates from postage meters.)
A penalty of 10% will be added starting the day after the due date. If delinquent more than 30 days, an additional 10% penalty will be added plus interest at the rate of ½ of 1% per month.