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%