Transient occupancy tax
Transient Occupancy Tax (TOT) is charged in California when occupying a room or rooms or other living space in a hotel, inn, tourist home or house, motel or other lodging (defined below) unless the stay is for a period of 31 days or more.
Other lodging includes, but is not limited to:
- Camping sites
- Space at a campground or recreational vehicle park.
The authority to levy TOT is granted to the legislative bodies of both cities and counties by California Revenue and Taxation Code 7280.[1] The authority to collect TOT is generally granted to the County Tax Collector by the Board of Supervisors by means of an ordinance. An ordinance passed by a Board is specific to that County.