Transient Occupancy Tax is a tax that is charged for the privilege of occupancy in any hotel. Each transient (visitor) is subject to and shall pay a tax in the amount of nine percent (9%) of the rent charged by the operator (Hotel/Motel owner). This tax constitutes a debt owed by the transient to the city, which is extinguished only by payment to the Hotel/Motel owner at the time the rent is paid.
The owner of the Hotel/Motel collects the tax imposed on the transient and pays the City directly. However, if the tax cannot be collected by the Hotel/Motel owner the City can collect the tax from the transient directly.
No tax shall be imposed upon:
- Any person at to whom, or any occupancy as to which, it is beyond the power of the City to impose the tax;
- Any Federal or State of California officer or employee when on official business;
- Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty.
Pursuant to RMC Chapter 3.08 sections 3.08.010 to 3.08.140.