What is the Transient Occupancy Tax (TOT)?

TOT is a tax collected from guests that occupy or have a right to occupy a living space or establishment for 27 days or less. This tax must be remitted to the City of Modesto.

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1. What applications are required for a new hotel business?
2. Are there any deposits due to the City when applying for a hotel business license and Transient Occupancy Registration Permit?
3. When will I receive the Hotel Transient Occupancy Tax (TOT) and Business License deposit refund?
4. What is the Transient Occupancy Tax (TOT)?
5. What is the current Transient Occupancy Tax (TOT) rate?
6. What hotel fees are considered TOT Taxable?
7. When is the Hotel Transient Occupancy Tax (TOT) reporting period?
8. What is the Mill Tax (Business tax) Rate?
9. When is the Mill Tax reporting period?
10. How do I make a TOT and Mill Tax Payment?
11. Do I have to file the Quarterly Declaration of Gross Receipts and the Monthly Transient Occupancy Tax Report even if I don’t have reportable revenue for the quarter?
12. If I have additional questions, who do I contact?