13100-13103 Statutory Levy Requirements: General Information

13100. LEVY OF TOT
TOT is levied for the privilege of occupying a room, rooms, or other living space in a hotel, inn, tourist home or house, motel, or other lodging for a period of 30 days or less (Rev. & Tax. Code §7280).

13101. EXEMPTIONS PURSUANT TO REVENUE AND TAXATION CODE SECTION 7280
The following individuals are exempt from TOT:

1) The owner of a timeshare estate occupying a room or rooms in a timeshare project (timeshare estate is defined in Business and Professions Code section 11003.5;

2) The owner of a membership camping contract in a campsite at a campground (membership camping contract is defined in Civil Code section 1812.300);

3) The owner of other real property in which the owner retains that interest (see M-13311 - Warner Springs Resort); 

4) A guest who either:

a. Occupies a timeshare or campsite accompanied by the owner; or

b. Exercises the owner's right of occupancy without payment of compensation to the owner; and,

5) The following persons if the board of supervisors elects to exempt them if their occupancy is in the course of official business of their employer and has created a standard form to claim this exemption:

a. An employee or officer of a foreign government; 

b. An employee or officer of the United State Government; or,

c. An employee or officer of the State or a political subdivision of the State.

NOTE:  The standard form must contain a requirement that the person claiming the exemption must show either a travel order from his or her employer, a government warrant issued to pay for the occupancy, or a government credit card that will be sued to pay for the occupancy.

 

COMMENT:  This does not apply to charter counties.

 

13102. DEFINITION OF OTHER LODGING
"Other Lodging" includes but is not limited to:

1) A campsite, and

2) Space at a campground or recreational vehicle park.

"Other Lodging" does not include (exempt):

1) Any facilities operated by a local government entity,

2) Any campsite in a unit of a state park's system; and,

3) Any lodging defined in M-13101 (Rev. & Tax. Code §7280).

 

13103. TIMESHARE PROJECTS
Timeshare projects in existence and subject to TOT prior to May 1, 1985, by an ordinance enacted also prior to May 1, 1985, are not exempt from levy and collection. Any litigation pending on or prior to December 31, 1985, is not affected (Rev. & Tax. Code §7280).