Finance

Transient Occupancy Tax (T.O.T.)

Transient Occupancy Tax is a tax that is charged for the privilege of occupancy in any Hotel/Motel. Each transient is subject to and shall pay a tax in the amount of thirteen percent (13%) 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. TOT is now processed in the City by HdL Lodging Tax. All taxes collected by operators pursuant to this chapter is the property of the City and shall be held in trust for the account of the City until remittance thereof is made to the Tax Administrator.

Exemptions:

No tax shall be imposed upon:

1. Any person as to whom or any occupancy as to which it is beyond the power of the City to impose the tax herein provided;
2. Any officer or employee of a foreign government who is exempt by reason of express provision of law or international treaty.
3. No exemptions shall be granted except upon a claim form made at the time the rent is collected and under penalty of perjury upon a form prescribed by the Tax Administrator.

The reason for the occupant’s exemption must be listed by providing the guest’s name and organization/agency, if the occupancy is for less than 30 consecutive days.

Please review the City’s Municipal Code for additional information regarding transient occupancy tax.

Transient Occupancy Tax E-filing

Transient occupancy tax returns and exemption forms  can now be submitted by email to simplify your monthly reporting. Complete the online forms and your transient occupancy tax and exemptions are automatically calculated, enter your bank routing number and account number and your payment is debited from your account and a receipt is emailed to you.

Tax returns must be filed with the City on or before the fifteenth (15th) calendar day of the month following the close of each calendar month, EVEN IF THERE IS NO TAX DUE. If the fifteenth (15th) falls on a Saturday, Sunday or Holiday, the next workday is the due date. Failure to pay TOT by the due date will result in penalties being assessed.

DELINQUENT DATE: The sixteenth (16th) day of the month following the close of the reporting period is the delinquent date. For example: January's monthly report will be delinquent and subject to penalties and interest if filed on or after February 16.

PENALTY SCHEDULE: The following penalty rate will be added to the amount of taxed owed: 10% the first day late, 25% on the thirtieth day of delinquency, and 50% on the sixtieth day of delinquency.

INTEREST: In addition to penalties, interest of 1% per month or fraction thereof will be included on delinquent payments.

If you are a new hotel/motel that has not registered with the City of Riverside, you must contact the Business Tax Office to register before transient occupancy taxes can be submitted. 

Transient Occupancy Tax (TOT) Payment Instructions

Payment can be made either online or by mail following the below instructions. The TOT Return Form(PDF) must be used when submitting your payment, no matter which payment option you choose.

Online Pay Online Now

By Mail Complete the TOT Return Form Print the form Mail return form and check payable to:  HdL TOT Processing Center  8839 N. Cedar Ave. #212 Fresno, CA 93720  Email: [email protected]  Phone Number: (951) 346-0006

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Exemption Forms

• TOT Account Update
• TOT Government Exemption Form
• TOT Long-Term Exemption Form
• TOT Return Form