The Transient Occupancy Tax (TOT) within the City of Escondido is regulated by Escondido Municipal Code Chapter 25 Article 4. For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of ten percent (10%) of the rent charged by the operator. The transient shall pay the tax to the operator of the hotel at the time the rent is paid.
Please refer to the Escondido Municipal Code (Chapter 25 Article 4 Sec. 25-75) for definitions of hotel, occupancy, operator, transient and rent.
Monthly Tax Remittance
Every hotel charging rent for the occupancy of space in a hotel valued in money, shall complete and sign a monthly Tax Return Form indicating the total amount of room rent charges, any exemptions, penalties, interest, adjustments, and the tax required to be collected.
The monthly reports and the tax remittance payment must be received by the City of Escondido on or before the last day of the month following the close of the prior month. It is the hotel operator's responsibility to submit each monthly tax remittance payment, along with the proper forms, by the applicable due dates. If the payment due date falls on a weekend or City holiday, the next business day shall become the due date.
Each hotel operator shall register with the City of Escondido Finance Department and obtain a Transient Occupancy Registration Certificate which is to be posted in a conspicuous place on the premises at all times. Returns and payments are due immediately upon close of business and/or change of ownership for any reason. A Transient Occupancy Registration Certificate is not transferable.
For further assistance regarding the Transient Occupancy Tax (TOT), please contact the Finance Department at 760-839-4620.