What is Transient Occupancy Tax (TOT)?

Transient Occupancy Tax (TOT) is a monthly tax collected by operators of public and private hotels, hostelry, inns, motels, tourist home or house, tourist cabin, boarding houses, campgrounds, and other lodging places that offer guest rooms or other accommodations rented out for continuous occupancy for fewer than 30 consecutive days.

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1. What is Transient Occupancy Tax (TOT)?
2. Who is exempt from TOT?
3. What are the due dates for the reporting and remittance of transient occupancy taxes collected?
4. What is the penalty for late filing or remittance of the TOT?
5. What do I do if TOT was collected from a transient in error?
6. What records must I keep regarding TOT?