Hotels, motels and other temporary lodging facilities are vested with the duty of collecting, reporting and remitting the Transient Occupancy Tax.
This tax is imposed as a percentage of rent charged for occupancy of space in a hotel or other similar facility.
For more information and tax remittance forms please click below:
If you have further questions regarding the transient occupancy tax requirements, please contact the Revenue Division staff at
(310) 952-1748.