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Imperial Beach Transient Occupancy Tax (view source)
Revision as of 20:10, 5 September 2022
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A Transient Occupancy Tax(TOT), often known as the hotel tax, or lodging tax, is a type of tax imposed on visitors when they rent a room at a lodging business, such as a hotel, short-term vacation rental, or campground usually for less than 30 days. In California, by California Revenue and Taxation Code 7280, the power to levy the Transient Occupancy Tax goes to cities and counties. The TOT that the county levies only applies to the unincorporated areas of that county. <ref>Cal. Revenue and Taxation Code § 7280 a
https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=7280</ref> In addition, voter approval is required for any city or county in California to levy new or increase the TOT. For TOT imposed for general government purpose, i.e, the tax goes to the general fund and is spent toward various categories in the general fund, a simple majority of electorate voting is required. For TOT imposed for special purposes, a two/third electorate voting is required.
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