Transient Occupancy Tax Collection
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
- Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty