Transient Occupancy Tax

The Transient Occupancy Tax (TOT) is a tax of 12% of the rent charged to transient guests in hotels/motels, including properties rented through home sharing services like Airbnb, located in the City of La Palma. The TOT is commonly referred to as "hotel tax" or "bed tax".

Transient Occupancy Tax Forms

  1. Registration Application Form
  2. Remittance Form
  3. Designated Exemption Application Form
  4. Over Thirty Day Stay Exemption Application Form
Hotel