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Transient Occupancy Tax

Transient: Is any person occupying space by reason of concession, permit, right of access, license, time-share arrangement, or ownership or agreement or other agreement for a period 30 consecutive calendar days or less.

Occupancy: The use or possession or the right to the use of possession thereof in any hotel for dwelling lodging or sleeping purposes. Includes any hotel, bachelor hotel, lodging house, rooming house, apartment house, dormitory, public or private club, mobile home or house trailer at a fixed location, or other like structure or portion thereof. Hotel includes a recreational vehicle.

Tax: Gross rent for occupancy for 30 consecutive days or less. For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount fixed by resolution of the City Council as a percent of the rent charged by the hotel. This tax is paid to the hotel and the hotel pays the City.

TOT Tax form located here 

Each hotel shall register within 30 days after commencing business, each operator of any hotel renting occupancy to transient shall register the hotel with the "City" (Tax Administration) and obtain from the City a "transient occupancy registration certificate" to be, at all time, posted in a conspicuous place on the premises.

TOT Registration Form

The collected tax shall be used for general government purposes.

Last updated: 12/8/2014 1:22:14 PM