Requirements

Hotel and motel operators are required to collect a Transient Occupancy Tax (TOT)  and a Business Improvement District Tax on a quarterly basis. Each hotel guest (transient) shall pay a tax in the amount of ten percent (10%) Transient Occupancy Tax and two percent (2%) Business Improvement District Tax of the rent charged by the operator for the occupancy during any 30 day period or less. 

Forms and Payments should be sent to:

City of Laguna Beach
Finance Division
505 Forest Avenue
Laguna Beach, CA 92651

Links to forms and additional information are provided below.

Click here for Transient Occupancy Tax FAQ

Please select from the forms listed below to obtain a download of a form using Acrobat Reader.