California State Controller's Office : 13210 Ordinance Enactment Considerations: Tax Rate and Calculation of Tax

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County Tax Collectors' Reference Manual (2012)

Chapter 13000 Transient Occupancy Tax (TOT)

13210 Ordinance Enactment Considerations: Tax Rate and Calculation of Tax

13210. GENERAL INFORMATION
The tax rate is determined by the board and is usually a percentage of the rental receipts charged by the hotel operator to transient guests.

EXAMPLE: The board has set the tax rate at 9%. A transient rents a room for two days at a rate of $95/day. The TOT revenue from this rental would be calculated as follows: 2 days x $95 = $190 total rent; 9% of $190 = $17.10 TOT revenue.