California State Controller's Office : 13240 Ordinance Enactment Considerations: Collection Requirements

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County Tax Collectors' Reference Manual (2012)

Chapter 13000 Transient Occupancy Tax (TOT)

13240 Ordinance Enactment Considerations: Collection Requirements

13240. GENERAL APPLICATION
The ordinance should be written to require the operator to collect the TOT at the same time the rent is collected from every transient. It is recommended that the ordinance state that the tax is a debt owed by the operator to the county and is only extinguishable by payment from the operator to the county.