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Transient Occupancy Tax
Requirements
Hotel and motel operators are required to collect a Transient Occupancy Tax (TOT) and remit to the City of Thousand Oaks on a monthly basis. Per City Ordinance (Section 3-14.03), each hotel guest (transient) shall pay a tax in the amount of ten percent (10%) the rent charged by the operator for occupancy during any 30-day period or less.
Forms and Payments should be sent to:
City of Thousand Oaks - Finance Department
2100 Thousand Oaks Boulevard
Thousand Oaks, CA 91362
Transient Occupancy Tax Forms
Transient Occupancy Tax FAQs
The tax is collected by the operator of the hotel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be paid upon the transient’s ceasing to occupy space in the hotel.
Monthly tax payments shall be due and payable on or before the last day of the month following the month for which the payment is due. Payments postmarked after the last day of the filing month are considered delinquent. If the due date falls on a Saturday, Sunday, or holiday, the TOT return will be delinquent as of the close of the next business day.
Month | Due Dates | Delinquent On |
January | February 1-28 | March 1 |
February | March 1-31 | April 1 |
March | April 1-30 | May 1 |
April | May 1-31 | June 1 |
May | June 1-30 | July 1 |
June | July 1-31 | August 1 |
July | August 1-31 | September 1 |
August | September 1-30 | October 1 |
September | October 1-30 | November 1 |
October | November 1-30 | December 1 |
November | December 1-30 | January 1 |
December | January 1-31 | February 1 |
Any operator who fails to remit the tax within the time required shall pay a penalty in the amount of 10% of the amount of the tax in addition to the amount of the tax. Any operator who fails to remit any delinquent remittance within 30 days following the date on which the remittance first became delinquent shall pay a penalty in the amount of 10% of the amount of the tax and the 10% penalty first imposed. In addition to the penalties imposed, an operator who fails to remit any tax imposed shall pay interest at the rate of one-half (.5%) of one percent per month on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent.
The operator shall collect the tax imposed on the transient at the same time as the rent is collected. The amount of tax shall be separately stated from the amount of the rent charged and each transient shall receive a receipt for payment from the operator. A duplicate copy of this receipt shall be kept by the operator.
TOT shall not be imposed for the following circumstances:
- Any Federal or State of California officer or employee when on official business.
- Any officer or employee of a foreign government who is exempt by express provision of federal law or international treaty.
- Insurance Company Contracting for a Room (Section 28(f) of Article XIII of the California Constitution).
- More than a 30-day (consecutive) stay (Hotel guest must pay tax for the first 30 days).
All exemptions must be accompanied by the appropriate form and documentation establishing proof of exemption. The operator is responsible for the verification and maintenance of records pertaining to exemptions.
Each month operators shall remit the full amount of taxes collected. A completed Transient Occupancy Tax Return form and any Exemption Claim forms applicable to the reporting period must accompany the tax payment. Taxes may be remitted by mailing or delivering payment to the Finance department on or before the due date.
Mailed returns should be sent to:
City of Thousand Oaks
Finance Department
2100 Thousand Oaks Boulevard
Thousand Oaks, CA 91362
