What is a Transient Occupancy Tax (TOT) ?

 

Transient Occupancy Tax (TOT) is a tax that is collected from the Tax Collector from owners of Hotels (including Motels, Inns, and Bed & Breakfast establishments) for 10% of the rent received from non-residents.  The tax is also applicable to individuals who rent a room, house, cabin, etc. for greater than fifteen (15) days in a calendar year.

The new owners of such establishments are required to report to the Tulare County Tax Collector of his/her new business.  The County will grant the operator a Transient Occupancy Registration Certificate.  The  taxes are due quarterly and operators are sent a quarterly statement by the Tax Collector, that they must fill out and return. If one is not received it is available online or by contacting the office.

If you should have any further questions you may contact  Tulare County Tax Collector's Office by phone (559) 636-5250. or e-mail taxhelp@co.tulare.ca.us