TRANSIENT OCCUPANCY TAX (TOT)
(Commonly Referred to as Hotel Tax)

This document briefly explains the requirements for collecting, depositing, reporting and paying hotel taxes, and describes the form that you must send to the City of Carlsbad's Finance Department.

What is considered a hotel?
Any structure, or any portion of a structure, which is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes and includes 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. Hotel shall also include a private campground where only a site and accompanying facilities are rented.

Who must pay the TOT?
The hotel guest (transient) must pay the TOT. "Transient" means any person who exercises occupancy or is entitled to occupancy by reason of concession, permit, right of access, license or other agreement for a period of thirty consecutive calendar days or less, counting portions of calendar days as full days.

What are the exceptions for paying TOT?

1.	The guest is not considered a transient:
	a.	If there is an agreement in writing between the operator and the occupant providing for a longer than thirty day period of occupancy.
	b.	If there is no written agreement, the occupant is no longer considered a transient once a consecutive thirty day period of stay has been completed,
2.	Other specific exemptions:
	a.	Any person as to whom, or any occupancy as to which, it is beyond the power of the City to impose the tax.
	b.	Any federal or state officer or employee when on official business.
	c.	Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty.

Who are operators?
Operator means the person who is proprietor of the hotel, whether in the capacity of owner, lessee, sublessee, mortgagee in possession, licensee or any other capacity.