What is a Transient Occupancy Tax (TOT) ?

Transient Occupancy Tax (TOT) is a tax collected by the Tax Collector from hotel owners (including Motels, Inns, and Bed and breakfast establishments) for 10% of the rent received from non-residents. The tax also applies to individuals who rent a room, house, cabin, etc., for more than fifteen (15) days in a calendar year.

Operators of such establishments must report to the Tulare County Tax Collector. The County will grant the operator a Transient Occupancy Registration Certificate. The taxes are due quarterly, and the Tax Collector sends operators a quarterly statement they must complete and return. If one is not received, it is available online or by contacting the office.

If you have any further questions, you may contact the Tulare County Tax Collector's Office by phone at (559) 636-5250. or e-mail [email protected]