Transient Occupancy Tax
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How is TOT Collected?
 
The tax is collected by the operator of the hotel at the time the rent is paid.  The unpaid tax shall be paid upon the transient's ceasing occupancy in the hotel.

When are Transient Occupancy Tax Returns due?

Quarterly tax payments shall be due and payable on or before the last day of the month following the month for which the payment is due. Payments postmarked after the last day of the filing month are considered delinquent.

QUARTER

DUE DATES

DELINQUENT ON

January-March

April 1-30

May 1

April-June

July 1-31

August 1

July-Sept

October 1-31

November 1

October-December

January 1-31

February 1



What are the responsibilities of the Hotel Operator?
 
The operator shall collect the tax imposed on the transient at the same time as the rent is collected. The amount of tax shall be separately stated from the amount of the rent charged and each transient shall receive a receipt for payment from the operator. A duplicate copy of this receipt shall be kept by the operator.

Are there exemptions to TOT?
 
TOT shall not be imposed for the following circumstances:

(a) Any Federal or State of California officer or employee when on official business;
(b) Any officer or employee of a foreign government who is exempt by express provision of federal law or international treaty.
(c) More than 30-day (consecutive) stay.

All exemptions must be accompanied by the appropriate form and documentation establishing proof of exemption. Operator is responsible for verification and maintenance of records pertaining to exemptions.



What if the due date falls on a Saturday, Sunday, or Holiday?
 
The TOT return will be delinquent as of the close of the next business day.

How do I remit taxes?
 
Each quarter operators shall remit the full amount of taxes collected. A completed Transient Occupancy Tax Return form for the reporting period must accompany the tax payment. Taxes may be remitted by mailing or delivering payment to the Finance department on or before the due date.

Mailed returns should be sent to:

City of Laguna Beach
Finance Department/TOT Division

505 Forest Avenue
Laguna Beach, CA 92651



What is the penalty for delinquent payments?
 
Original Delinquency:  Any operator who fails to remit any tax imposed within the time required shall pay a penalty in the amount of 10% of the amount of the tax in addition to the amount of the tax. Continued Delinquency:  Any operator who fails to remit any delinquent remittance on or before a period of 30 days following the date on which the remittance first became delinquent shall pay a second delinquency penalty of 10% of the amount of the tax in addition to the amount of the tax and the 10% penalty first imposed. Interest:  In addition to the penalties imposed, any operator who fails to remit any tax imposed shall pay interest at the rate of one-half (.5%) per month or fraction thereof on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid.