Transient Occupancy Tax (TOT)
Transient Occupancy Tax (TOT) is charged to transients having occupancy in any “hotel” in the amount of 12% of the rent paid by the individual. “Hotel” means any structure, or any portion of any structure, which is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes, and includes any hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, dormitory, public or private club, mobile home or house trailer at a fixed location, or other similar structure or portion thereof.
Under Section 5.12.070, each operator shall provide a monthly report of the total rents charged and received and the amount of tax collected for transient occupancies. At the time the return is filed, the full amount of the tax collected shall be remitted to the City. Payment must be made payable to the City of Stanton and the form must be included with payment. Questions regarding the City’s TOT form and payment can be emailed to firstname.lastname@example.org.