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Transient Occupancy Tax (TOT)

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What is the Transient Occupancy Tax (TOT) or Bed Tax?

A tax imposed on the occupancy of space or use of furnishings or other services or accommodations in a hotel, motel, or any other structure intended for occupancy by transients for dwelling, lodging, or sleeping purposes for a period of thirty (30) consecutive calendar days or less.

Who collects the Transient Occupancy Tax?

Each hotel, motel, etc. shall collect the tax at the same time as the rent is collected from every transient. 

Who is exempt from paying Transient Occupancy Tax?

Exemptions can be claimed by submitting a TOT Exemption Form, if one of the following applies:

  • Any occupancy exceeding 30 consecutive days
  • Any Federal or State officer or employee on official business (proof/documentation included)

When are payments due?

TOTs are reported on a quarterly basis. The payment schedule is as follows:

  • 1st quarter (Jan – Mar) due by April 30th
  • 2nd quarter (Apr – Jun) due by July 31st
  • 3rd quarter (Jul – Sept) due by October 31st
  • 4th quarter (Oct – Dec) due by January 31st

Payments can be submitted via mail or in person, along with a TOT Statement.

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