Transient Occupancy Tax

Transient Occupancy Tax (T.O.T.) Forms

Application for Transient Occupancy Registration Certificate  (27.5 KB)

TOT-OTMD Return Form Hotel-Motel  (34.5 KB)

TOT-OTMD Return Form Vacation Rentals  (30.5 KB)

TOT Exemption Request  (17.3 KB)

TOT Exemption Request Over 30 Days  (16.9 KB)

Late Payment Penalty Chart 2013  (26 KB)

Late Payment Penalty Chart 2014  (32KB)

What is Transient Occupancy Tax (T.O.T.)?

For the privilege of occupancy in any hotel in the City of Oceanside, each tourist (transient) is subject to and shall pay a tax in the amount of ten (10) percent of the rent charged by the operator of the hotel (Oceanside City Code Section 34.15).

What is Oceanside Tourism Marketing District Assessment (OTMD)?

OTMD is a special benefits district permitted under California Law in order to provide funding for a collective marketing effort to benefit tourism. All hotels that have 30 rooms or more and all vacation rentals pay an assessment of 1.5 percent of their room rental revenue.

Occupancy The use or possession or the right to the use or possession of any room or rooms or portion thereof in any hotel for dwelling, lodging or sleeping purposes.
Hotel 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, lodginghouse, rooming house, apartment home, dormitory, public or private club, mobile home or house trailer at a fixed location or other similar structure or portion thereof.
Transient 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 (30) consecutive calendar days or less, counting portions of calendar days as full days. Any such person so occupying space in a hotel shall be deemed to be a transient until the period of thirty (30) days has expired unless there is an agreement in writing between the operator and the occupant providing for a longer period of occupancy.
Rent The consideration charged, whether or not received, for the occupancy of space in a hotel valued in money, whether to be received in money, goods, labor or otherwise, including all receipts, cash credits and property and services of any kind or nature without any deduction therefrom whatsoever.
Operator The person who is the proprietor of the hotel, whether in the capacity of owner, lessee, sublessee, mortgagee in possession, licensee or any other capacity. Where the operator performs his functions through a managing agent of any type or character other than an employee, the managing agent shall also be deemed an operator for the purposes of this article and shall have the same duties and liabilities of his principal. Compliance with the provisions of this article by either the principal or the managing agent shall, however, be considered to be compliance by both.

View the City of Oceanside Municipal Code. Chapter 34, Article III, contains the regulations governing the TOT program. Please see library.municode.com at any time to access the regulations governing TOT.

What are the exceptions for paying the TOT and OTMD Assessment?

Persons deemed exempt from paying transient occupancy tax shall be:

  • Federal or State officer or employee when on official business
  • Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty
  • Hotels that have 29 rooms or less are exempt from the OTMD Assessment
No exemption shall be granted except upon a claim therefor made at the time rent is collected and under penalty of perjury upon a form prescribed by the license administrator.

How are transient occupancy taxes paid to the City of Oceanside?

Each operator shall collect the tax and OTMD Assessment at the same time as the rent is collected from every transient. The amount of tax and OTMD assessment shall be separately stated from the amount of the rent charged, and each transient shall receive a receipt for payment from the operator. On or before the last day of the month following the close of each calendar quarter each operator shall file a transient occupancy tax return and shall include the full amount of the tax and assessment collected for each of the three months in the period. Separate checks are required for the TOT and OTMD Assessment. All taxes and assessment collected by operators shall be held in trust for the account of the City of Oceanside until payment is made to the tax administrator.

Tax The tax shall be ten (10) percent of the rent collected. 
OTMD Assessment The assessment is 1.5 percent of room rental revenue.
Transient Occupancy Tax Return The TOT Return is a reporting of the monthly occupancy rate, gross receipts from occupancy of rooms, taxable transient rents, ten percent penalty (if applicable), interest charge (if applicable), and the total amount of transient occupancy tax and OTMD assessment due. 
Tax Administrator  Financial Services Director