All transient lodgings (rentals for a period of 30 consecutive days or less) are subject to the Transient Occupancy Tax and SLT Tourism Improvement District fee.

The Transient Occupancy Tax (TOT) is a ten percent (10%) tax that is applied to the rent and paid by the guest. The TOT is 12% at specific redevelopment properties. The SLT Tourism Improvement District fee went into effect November 1, 2006, and is $2.00 per night for hotels/motels and $3.00 per night for timeshares and agent-managed vacation home rentals. This fee is also paid by the guest.

On a monthly basis, tax reporting forms are sent out to all hotels/motels and vacation home rental agencies to report tax collected for the month. Vacation home rental owners receive the tax reporting forms quarterly (in March, June, September, and December). The tax is then remitted to the City.

The TOT/SLT TID reporting forms and refund applications can be found on our forms page.