Answer / krushna

Turn over Tax It is levied by Sales Tax authorities on non
vat dealer

Answer / parvathi

Transient Occupancy Tax (TOT) is levied for the privilege
of occupying a room or rooms or other living space in a
hotel, inn, tourist home or house, motel or other lodging
(defined below) for a period of 30 days or less.
Other lodging includes, but not limited to:

Camping sites
Space at a campground or recreational vehicle park
The authority to levy TOT is granted to the legislative
bodies of both cities and counties by Revenue and Taxation
Code 7280. The authority to collect TOT is generally
granted to the County Tax Collector by the Board of
Supervisors by means of an ordinance. An ordinance passed
by a Board is specific to that County.

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