Transient Occupancy Tax (TOT) for the County of Ventura

The Transient Occupancy Tax (TOT) is a local tax authorized under Ventura County’s Uniform Transient Occupancy Tax Ordinance. The TOT, commonly known as a “bed tax” or “hotel tax”, is a tax of 8% of the rent charged to transient guests in hotels/motels and homes rented by owners located in the areas of Ventura County that are outside the city limits.

Revenue and Taxation Code 7280. (a) The legislative body of any city, county, or city and county may levy a tax on the privilege of occupying a room or rooms, or other living space, in a hotel, inn, tourist home or house, motel, or other lodging unless the occupancy in for a period of more than 30 days. The tax, when levied by the legislative body of a county, applies only to the unincorporated areas of the county.

Any person/entity operating a facility providing accommodations to transients (hotel, motel, bed & breakfast, vacation rental, etc.) located within the unincorporated areas of Ventura County must obtain a valid Business Tax Certificate and register for a Transient Occupancy Registration Certificate.

For more information, please contact the Transient Occupancy Tax desk at (805) 654-3727.