Uniform Transient Occupancy Tax

Sec. 8-4.03 Tax imposed

For the privilege of occupancy in any hotel, each transient shall be subject to and shall pay a tax in the amount of eight (8%) percent of the rent charged by the operator. Such tax shall constitute a debt owed by the transient to the County, which dept shall be extinguished only by payment to the operator or to the County. The transient shall pay the tax to the operator of the hotel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient’s ceasing to occupy space in the hotel. If for any reason the tax due is not paid to the operator of the hotel, the County Tax Collector may require that such tax be paid directly to the County Tax Collector. (Ord. 406, eff. December 24, 1964; tax operative eff. January 1, 1965, as amended by II. Ord. 90-07, eff. February 25, 1990)

Sec. 8-4.05 Operator’s Duties

Each operator shall collect the tax imposed by the provisions of this chapter to the same extent and at the same time as the rent is collected from every transient. The amount of the tax shall be separately stated from the amount of the rent charged, and each transient shall receive a receipt.

Sec. 8-4.07 Reporting and remitting

Each operator shall, on or before the last day of the month following the close of each calendar quarter, or at the close of any shorter reporting period which may be established by the County Tax Collector, make a return to the County Tax Collector, on forms provided by him, of the total rents charged and received and the amount of tax collected for transient occupancies. At the time the return is filed, the full amount of the tax collected shall be remitted to the County Tax Collector. The County Tax Collector may establish shorter periods for any certificate holder if he deems it necessary in order to insure collection of the tax, and he may require further information in return. Returns and payments shall be due immediately upon cessation of business for any reason. All taxes collected by operators pursuant to the provisions of this chapter shall be held in trust for the account of the County until payment thereof is made to the County Tax Collector. (Ord. 406, eff. December 24, 1964; tax operative eff. January 1, 1965)

Call our office at (530) 842-8340 for the TOT Registration
Application and the TOT Reporting Form.