What is a Transient Occupancy Tax (TOT) ?
Transient Occupancy Tax (TOT) is a tax that is collected from the Tax Collector from owners of Hotels (including Motels, Inns, and Bed & Breakfast establishments) for 10% of their quarterly revenue. The new owner of such establishments are required to report to the Tulare County Tax Collector of his/her new business. The County will grant the operator a Transient Occupancy Registration Certificate. The operators are sent a quarterly statement by the Tax Collector, that they must fill out and return. If you should have any further questions you may contact Nikki Arriola at Tulare County Tax Collector’s Office by phone (559) 636-5259. or e-mail narriola@co.tulare.ca.
