How often do I have to file my Transient Occupancy Tax return?

Transient Occupancy Tax worksheets must be filed and the remittance paid quarterly. The due dates for each quarter are listed below: 


Quarter
Taxes Due (Postmark or Email Date)
Delinquent After   
July 1 to September 30October 1October 31
October 1 to December 31January 1January 31
January 1 to March 31April 1April 30
April 1 to June 30July 1July 31


Any operator that collects more than $400,000 in Transient Occupancy Tax in a given fiscal year will need to file and remit on a monthly basis for the succeeding fiscal year.

Show All Answers

1. What is Transient Occupancy Tax (TOT)?
2. What is my Transient Occupancy Tax Rate?
3. Who is responsible for collecting TOT from guests if I rent via Airbnb, VRBO, or other internet based rental services?
4. If I use a property manager for my rental, do I still need to file a return?
5. What fees are included as rent for Transient Occupancy Tax?
6. How often do I have to file my Transient Occupancy Tax return?
7. Do I still need to file a tax return even if I did not collect any rent during the quarter?
8. What if I sell or transfer or terminate operation of my business or rental?
9. What do I do if I dispute a penalty and interest assessment or a tax determination assessment by the County?
10. What are my options if my penalty and interest or tax determination appeal is denied?
11. What if my renter(s) states they are exempt from the tax?
12. How do I obtain a Transient Occupancy Tax certificate?
13. Where do I display my new Transient Occupancy Registration Certificate?
14. Where can I find a copy of the Uniform Transient Occupancy Tax Code?