Any person who stays in your hotel for a period of 30 consecutive calendar days is considered a Transient Guest and is subject to paying TOTs. Any person occupying space in a hotel shall be considered as a transient guest until the period of 31 days, an agreement in writing between the operator and the occupant should be provided reflecting intent to occupy for 31 consecutive days.
Taxes, of course, keep the City running by providing essential public safety, repair and maintenance to roads and public facilities, and general improvements to the community. The taxes collected from our transient guests are deposited, along with other City revenue, in the City's general fund for general governmental purposes, including community improvements as determined by the City Council from time to time. These improvements greatly contribute to our City's desirability and encourage future tourism in our community.
All taxable rent charged our guests for lodging purposes is taxed according to the rate established in the Code. Currently, our tax rate is twelve percent (12%) of the taxable rent charged. 10% is unrestricted revenue and 2% is restricted to Creeks Restoration and Water Quality Improvement (Measure B).
Any amount identified as "rent" on a guest's receipt is subject to TOT with no later deduction or reclassification of non-rent items permitted whatsoever. The following is a list of common guest charges to use as a guide to help determine what is considered taxable rent:
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