Transient Occupancy Tax

Transient Occupancy Tax


Transient Occupancy Tax

Transient Occupancy Tax (TOT), or “bed tax”, is authorized under the State Revenue and Taxation Code Section 7280, which acts as an additional source of non-property tax revenue to local government.  In Lakeport, this tax is levied at a rate of 10%. 

TOT is due on a quarterly basis.  Tax payments are due postmarked no later than the last day of the month following the end of the calendar quarter for which the taxes are due.

Who needs to register for a Transient Occupancy Tax license?

Businesses which operate lodging facilities, including Hotels, Motels, Bed & Breakfasts, Inns, RV Parks, Campgrounds, etc., within Lakeport City Limits.

New Businesses
Transient Occupancy Tax Form

Existing businesses
Transient Occupancy Tax (TOT) returns for Hotels and Short-term rentals can now be submitted online, by phone, and mail to simplify your quarterly filing process.  To file your quarterly report, click on the link below:
https://lakeport.hdlgov.com/