Transient Occupancy Tax (TOT), also known as "hotel tax" or "bed tax," is authorized under the State Revenue and Taxation Code 7280 as an additional source of non-property tax revenue to local government.

The Transient Occupancy Tax is applied to any person who occupies a hotel/motel room for thirty (30) consecutive calendar days or less. The tax is 8.5% of the rent charged by the hotel or motel operator

No exemption is granted except upon a claim made at the time rent is collected. For persons eligible for the Transient Occupancy Tax, the Emergency Services Facilities tax shall be an additional 2% of the total rents charged.

No tax shall be imposed upon:

• any Federal or State of California officer or employee when on official business; and
• any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty.

For more information, please call Revenue at 510.583.4640.