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

Filing periods, due dates, delinquent dates
Quarter Filing Months Included  Payment Delinquent After
1st Quarter January-March April 30
2nd Quarter  April-June July 31
3rd Quarter July-September July 31
4th Quarter October-December January 31

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%