2 - Transient Occupancy Tax.pdf

Transient Occupancy Tax (TOT)

Exemption Chart

Transient Type

Type of Payment

Exempt from Tax? Remarks

Federal Agency*

Cash, Check, or Credit Card

Yes, certain conditions apply

Payment can occur directly from agency. Payment can also be made by the employee (personal check, cash, or credit card) if proof of federal agency employment and documentation that employee is on official business is verified and documented by the Hotel. Exemption form must be completed by employee and retained by Hotel Operator per SDMC 35.0121

State of California**

Cash No Payment must occur directly from agency, not via an employee of the agency or third party

State of California**

Check Yes, certain conditions apply

Check must be issued by agency, not by an employee of the agency.

State of California**

Credit Card

Yes, certain conditions apply (not common)

Credit Card must be an agency credit card and the bill must be sent to the agency, not to the employee of the agency for payment.

States other than California

No

Local Government al Agencies

No

Diplomats Cash, Check, or Credit Card

Maybe Diplomats may be exempt from the tax.

http://www.state.gov/documents/organization/165505.pdf

* Includes instrumentalities of the Federal government such as Federally Chartered Credit Unions, Amtrak, and the American National Red Cross.

** Includes instrumentalities of the State of California such as California State Chartered Credit Unions.

Note: California is the only state that may be exempt for San Diego TOT.

Transient Occupancy Tax ● Office of the City Treasurer 1200 Third Avenue, Suite 100 ● San Diego, CA 92101

Tel (619) 236-6647, Fax (619) 236-7134 Internet: www.sandiego.gov