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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.
Quarter Filing | Months Included | Payment Delinquent After |
1st Quarter | January - March | April 30 |
2nd Quarter | April - June | July 31 |
3rd Quarter | July - September | October 31 |
4th Quarter | October - December | January 31 |
Penalties are assessed if payments are late. The penalties are a running total based on: