Transient Occupancy Tax FAQ

Frequently Asked Questions

How is TOT collected?

What are the responsibilities of the hotel operator?

Are there exemptions to TOT?

When are tax payments due?

What if the due date falls on a Saturday, Sunday, or holiday?

How do I remit taxes?

What is the penalty for delinquent payments?

If you have questions which have not been answered by this document, or you would like a complete copy of the City’s TOT ordinance, please call the City of Thousand Oaks Finance Department at (805) 449-2201 or email Finance@toaks.org

TOT FAQs

How is TOT collected?

The tax is collected by the operator of the hotel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be paid upon the transient’s ceasing to occupy space in the hotel.

What are the responsibilities of the hotel operator?

The operator shall collect the tax imposed on the transient at the same time as the rent is collected. The amount of tax shall be separately stated from the amount of the rent charged and each transient shall receive a receipt for payment from the operator. A duplicate copy of this receipt shall be kept by the operator.

Are there exemptions to TOT?

TOT shall not be imposed for the following circumstances:

(a) Any Federal or State of California officer or employee when on official business;
(b) Any officer or employee of a foreign government who is exempt by express provision of federal law or international treaty.
(c) Insurance Company Contracting for a Room (Section 28(f) of Article XIII of the California Constitution).
(d) More than 30-day (consecutive) stay (Hotel guest must pay tax for the first 30 days).

All exemptions must be accompanied by the appropriate form and documentation establishing proof of exemption. Operator is responsible for verification and maintenance of records pertaining to exemptions.

When are tax payments due?

Monthly tax payments shall be due and payable on or before the last day of the month following the month for which the payment is due. Payments postmarked after the last day of the filing month are considered delinquent.

MONTH

DUE DATES

DELINQUENT ON

January

February 1-28

March 1

February

March 1-31

April 1

March

April 1-30

May 1

April

May 1-31

June 1

May

June 1-30

July 1

June

July 1-31

August 1

July

August 1-31

September 1

August

September 1-30

October 1

September

October 1-31

November 1

October

November 1-30

December 1

November

December 1-31

January 1

December

January 1-31

February 1

What if the due date falls on a Saturday, Sunday, or holiday?

The TOT return will be delinquent as of the close of the next business day.

How do I remit taxes?

Each month operators shall remit the full amount of taxes collected. A completed Transient Occupancy Tax Return form and any Exemption Claim forms applicable to the reporting period must accompany the tax payment. Taxes may be remitted by mailing or delivering payment to the Finance department on or before the due date.

Mailed returns should be sent to:

City of Thousand Oaks
Finance Department
2100 Thousand Oaks Boulevard
Thousand Oaks, CA 91362

What is the penalty for delinquent payments?

Any operator who fails to remit the tax within the time required shall pay a penalty in the amount of 10% of the amount of the tax in addition to the amount of the tax. Any operator who fails to remit any delinquent remittance within 30 days following the date on which the remittance first became delinquent shall pay a penalty in the amount of 10% of the amount of the tax and the 10% penalty first imposed. In addition to the penalties imposed, an operator who fails to remit any tax imposed shall pay interest at the rate of one-half (.5%) of one percent per month on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent.