Get Quarterly Transient Occupancy Tax Return For Delinquent Taxes - Kcttc Co Kern Ca

The Transient Occupancy Tax (TOT) is a tax of 12% of the rent charged to transient guests in hotels/motels, including properties rented through home sharing services like Airbnb, located in the unincorporated areas of Los Angeles County.

"Transient occupancy tax" is paid on temporary lodging at hotels, motels, inns, hostels and similar places. Although the name "transient occupancy tax" is specific to California, similar lodging taxes are in effect across the United States. You pay these taxes when you rent a room, bed or other space.

The City of San Diego taxes the occupancy of any structure or any portion of any structure....TOT and TMD Rates. Tax/AssessmentRateTOT - all lodging businesses10.50%TMD assessment - lodging businesses with 70 or more rooms2.00% Mar 28, 2023

Any person who has a written agreement with the operator, entered into within the first thirty (30) days of the person's occupancy, which states the person will stay for more than thirty (30) consecutive calendar days is exempt from the TOT, for the first 30 days of the person's stay.

Counties and municipalities may assess hotel occupancy taxes. The rate is generally 6% but can be less.

§ 58.1-3823. Additional transient occupancy tax for certain counties. 2. An additional transient occupancy tax not to exceed two percent of the total price paid by the customer for the use or possession of any room or space occupied in a retail sale.

Transient occupancy is an additional source of non-property tax revenue to local government. This tax is levied in Kern County at a rate of 6% for accommodations at lodging facilities in the unincorporated areas of Kern County.

Any person who has a written agreement with the operator, entered into within the first thirty (30) days of the person's occupancy, which states the person will stay for more than thirty (30) consecutive calendar days is exempt from the TOT, for the first 30 days of the person's stay.