Transient Occupancy Tax

Transient Occupancy Tax (TOT) is charged in California when occupying a living space for short periods of time, such as a typical hotel stay. This page contains forms, due dates and penalty information relevant to businesses that offer such lodging.

Filing Periods

Quarter FilingMonths IncludedPayment Delinquent After
1st QuarterJanuary - MarchApril 30
2nd QuarterApril - JuneJuly 31
3rd QuarterJuly - SeptemberOctober 31
4th QuarterOctober - DecemberJanuary 31
Filing periods, due dates, and delinquent dates


Penalties & Interest

Penalties are assessed if payments are late. The penalties are a running total based on:

  • 1st month after delinquent date: 10.5%
  • 2nd month after delinquent date: 10.5%
  • Each additional month after delinquent date: 0.5%

Available Forms

  1. New Registration Form (PDF)
  2. Remittance Form for Humboldt Tourism Assessment (PDF)
  3. TOT Exemption Certificate for Government Agencies (PDF)
  4. TOT Remittance form

Transient Occupancy Guidelines and FAQ's

  1. TOT GUIDELINES