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Transient Occupancy Tax (TOT)
Transient Occupancy Tax is a tax imposed on occupants staying in lodging for a period of 30 consecutive days or less. Stays longer than 30 days are not subject to TOT. The most common types of lodging facilities required to collect TOT are hotels, motels, and short-term rentals.
Each operator shall collect the tax to the same extent and at the same time as the rent is collected from every transient. The tax is not absorbed by the operator and shall be added to the rent.
The City's TOT rate is 12%. Operators of the lodging facility must remit their TOT payment to the City quarterly. Payments can be mailed in using the TOT PAYMENT FORM or can be made online using the payment link below:
| Need to remit a TOT payment? Use the link below |
| Online Payment Link |
What is Transient Occupancy Tax?
Transient Occupancy Tax is a tax imposed on occupants staying in lodging for a period of 30 consecutive days or less. The most common lodging facilities required to collect TOT are hotels, motels, and short-term rentals. Stays longer than 30 days are not subject to TOT. Commonly known as the “bed tax”, the collection of TOT is authorized under State Revenue and Taxation Code Section 7280 and Citrus Heights Municipal Code Chapter 86 Article IV.
Who is responsible for the collection and payment of the Transient Occupancy Tax?
Any operator of any lodging structure is required to charge and collect the TOT of twelve percent (12%) of the rent charged to “transient” guests.
Who is a “Transient” guest?
Transient (guest) is any person who occupies a room for a period of less than thirty (30) consecutive calendar days, counting portions of calendar days as full days.
What is the City’s Transient Occupancy Tax rate?
The City’s transient occupancy tax rate is 12%.
How do I calculate TOT?
TOT is based upon the total revenue for the quarter. The revenue includes the total of the collected fees including nightly rate, late/early arrival charge, pet fee, cleaning fee and similar fees. It does not include refundable deposits. The City’s online payment portal www.citrusheights.net/tot will ask for the total revenue for the period and automatically calculate the TOT amount due.
How often do I remit my Transient Occupancy Tax?
TOT payments are due quarterly and must be filed on or before the last day of the month following the close of each calendar quarter. Payments may be made online from the city’s website www.citrusheights.net/tot.
| TOT PAYMENT SCHEDULE | |
|---|---|
| Quarter Periods | Due Date |
| January - March | April 30th |
| April - June | July 31st |
| July - September | October 31st |
| October - December | January 31st |
| Penalties & Interest: Any operator who fails to remit payment within the time required shall pay a penalty of ten percent of the amount of the tax in addition to the amount of the tax. Continued delinquent accounts pay a second delinquency penalty of ten percent of the amount of the tax in addition to the amount of the tax and the ten-percent penalty first imposed. In addition to the penalties, interest is imposed at the rate of one-half of one percent per month or fraction thereof on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid. | |
The collection of TOT is authorized under State Revenue and Taxation Code Section 7280 and Citrus Heights Municipal Code Chapter 86 Article IV.