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Transient Occupancy Tax(TOT), often known as hotel tax, or lodging tax, is a type of tax imposed on the 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. |
Transient Occupancy Tax(TOT), often known as hotel tax, or lodging tax, is a type of tax imposed on the 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 authorizes to cities and 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 |
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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 general fund and is spent toward various categories in 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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== Background == |
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highlight other times this issue has appeared in state and local politics |
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== Citation == |
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Revision as of 03:49, 29 July 2022
Transient Occupancy Tax(TOT), often known as hotel tax, or lodging tax, is a type of tax imposed on the 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 authorizes to cities and and counties. The TOT that the county levies only applies to the unincorporated areas of that county. [1] 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 general fund and is spent toward various categories in general fund, a simple majority of electorate voting is required. For TOT imposed for special purposes, a two/third electorate voting is required.
Background
highlight other times this issue has appeared in state and local politics
Citation
- ↑ Cal. Revenue and Taxation Code § 7280 a https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=7280