Transient occupancy tax

Transient Occupancy Tax (TOT) is charged in most states, including California, to travelers when renting accommodations (a room, rooms, entire home 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 30 days or more. The tax is to be collected at the time that payment is made for the accommodation, and then remitted by the lodging operator to the city or county. It can also be called Hotel Occupancy Tax, and despite the name generally applies to the same range of accommodations.