Treasurer and Tax Collector
Los Angeles County
Treasurer and Tax Collector
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Miscellaneous Taxes
> Transient Occupancy Tax (TOT)
Transient Occupancy Tax (TOT)
The Transient Occupancy Tax (TOT) is a tax of 12% of the rent charged to transient guests in hotels/motels located in the unincorporated areas of Los Angeles County. The TOT is commonly known as a “bed tax”.
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