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:
- Any amount reflected as "rent" on the guest's receipt.
- Basic room charge.
- Charges for equipment (i.e. roll-away beds, cribs, television sets, etc.).
- In-room services (i.e. cost of movies provided through a TV cable channel or any other service not subject to California Sales Tax).
- Forfeited deposits and/or cancellation charges.
- Items subject to California Sales Tax (i.e. taxable meals, etc. which have been listed separately on the guest's receipt).
- Non-rent items (i.e. phone charges, valet service, parking fees, golf, tennis, etc., which have been listed separately on the guest's receipt).