What is Transient Occupancy Tax (TOT)?
Transient Occupancy Tax is a tax paid by transients and is collected by operators of hotels, motels, boarding houses, and other lodging places which can accommodate four or more persons at one time and travel campgrounds that offer guest rooms or other accommodations rented out for continuous occupancy for fewer than 30 consecutive days. The tax is five percent of the total amount paid for room rental. If the room rental charge is not separately stated on the bill, the tax must be calculated on the entire room charge.
