Get State Of California Hotel/motel Transient Occupancy Tax ... - Daf Csulb

Occupancy Tax 14% California Tourism Fee . 3% Los Angeles Tourism Fee 2%

Any person who has a written agreement with the operator, entered into within the first thirty (30) days of the person's occupancy, which states the person will stay for more than thirty (30) consecutive calendar days is exempt from the TOT, for the first 30 days of the person's stay.

There are three states that have no statewide taxes that apply to accommodations in the first place — Alaska, California, and Missouri — so no exemption is needed or possible in those states. These rules only apply to statewide taxes.

Section 7280 states: “The legislative body of any city or county may levy a tax on the privilege of occupying a room or rooms or other living space, in a hotel, inn, tourist home or house, motel, or other lodging unless the occupancy is for any period of more than 30 days.

Occupancy Tax 14% California Tourism Fee . 3% Los Angeles Tourism Fee 2%

There are three states that have no statewide taxes that apply to accommodations in the first place — Alaska, California, and Missouri — so no exemption is needed or possible in those states. These rules only apply to statewide taxes.

Transient Occupancy Tax, also commonly known as 'bed tax', is authorized under State Revenue and Taxation Code Section 7280, as an additional source of non-property tax revenue to local government. This tax is levied at a rate of 12% in Sonoma County.

To apply for California tax exemption status, use form FTB 3500, Exemption Application. This is a long detailed form, much like the IRS form 1023. If you have already received your 501c3 status from the IRS, use form FTB 3500A, Submission of Exemption Request.