The Transient Occupancy Tax (TOT), also known as room tax or bed tax, is a tax collected by an operator from each guest, or transient, with the room payment and, subsequently, remitted to the City of Escondido. (Please refer to the Escondido Municipal Code (Chapter 25 Article 4 Sec. 25-75) for definitions of hotel, occupancy, operator, transient and rent). The current Transient Occupancy Tax is 10%.

The Escondido Municipal Code Chapter 25 Article 4 relating to Transient Occupancy Tax is available below.

For further assistance regarding the Transient Occupancy Tax (TOT), please contact the Finance Department at 760-839-4620.

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