Transient
Occupancy Tax (TOT)
Transient Occupancy Tax applies to any structure
or other living space occupied by an individual, firm, partnership,
association, social club or any other group acting as a
unit for business or sleeping purposes and pay a customary
fee to the operator of such a structure. There are some
limitations and exemptions that apply and are listed in
the County of Madera's General Ordinance Codes, Chapter
§3.20, and Section §3.20.010 through §3.20.140.
A structure includes, but is not limited to, any hotel,
inn, tourist home or house, motel, studio and bachelor hotels,
lodging and rooming house, apartment house, public or private
clubs, mobile homes or house trailers at a fixed location
and campsites not operated by a local government.
The current Transient Occupancy Tax rate,
effective January 1, 1994, is in the amount equal to nine
(9%) percent of the customary fees collected from any person(s)
or organization(s). Operators are required to obtain an
occupancy registration certificate from the Treasurer/Tax
Collectors office within thirty (30) days after commencing
business. Each operator shall report to the Tax Collectors
office an itemized transaction report, on forms provided,
listing total rents charged and received and the amount
of taxes collected. All taxes collected are to be remitted
to the Collectors office by the last day of the month following
the close of each calendar quarter, or at the close of any
shorter reporting period which may be established by the
Tax Collector office.
