Transient Occupancy Tax

Transient Occupancy Tax (TOT), also known as "hotel tax" or "bed tax," is authorized under the State Revenue and Taxation Code 7280 as an additional source of non-property tax revenue to local government.

The Transient Occupancy Tax is applied to any person who occupies a hotel/motel room for thirty (30) consecutive calendar days or less. The tax is 8.5% of the rent charged by the hotel or motel operator

No exemption is granted except upon a claim made at the time rent is collected. For persons eligible for the Transient Occupancy Tax, the Emergency Services Facilities tax shall be an additional 2% of the total rents charged.

No tax shall be imposed upon:

  • any Federal or State of California officer or employee when on official business; and
  • any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty.

For more information, please call Revenue at 510.583.4640.