HomeMy WebLinkAboutShort Term Rental TOT Return Homeowners2FINANCE DEPARTMENT
RETURN OF TRANSIENT OCCUPANCY TAX
FOR SHORT - TERM RENTALS - HOMEOWNERS
CITY OF PALM DESERT
For Calendar Month of:Year
ST = 11000003188330
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Address
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Palm Desert Municipal Code Section 3.28 imposes a transient occupancy tax (TOT) on lodging stays of less than 27
consecutive days. The TOT rate is 11% of total rent. Rent includes such charges as labor and/or cleaning fees, resort fees,
reservation fees, cancellation fees, late check-out fees, admin/processing fees, roll-away beds, cribs, extra persons or pet fees,
energy surcharge, pool heating fees, damage waiver fees, convenience fee, non-refundable deposits and other similar charges
associated with rental of rooms/units or lodging.
GROSS RENT for Occupancy of all rooms
Total rent for Occupancy by Non-transient residents of 28 consecutive days or more.
Taxable Rents
Total Deductions
ALLOWABLE DEDUCTIONS (require an itemized exemption form attached to this report in order to qualify)
Tax = 11%
Penalties for failure to pay when due
Penalty
Interest
When payment becomes delinquent on the first day of the second month
following close of the reporting period: Add 10% of the tax plus interest of 1%
per month, with accumulative penalties and interest compounded monthly,
provided the amount of penalties shall not exceed 50% of the tax due and
interest shall not exceed 12% of the tax due
Total Tax
The books and records of the operator may be subject to review by the City and must be kept and preserved for three years and
made available for delivery to the City within one week after being requested to do so.
Failure to remit the required collected monies is considered Theft of Public Funds under California Penal Code 424(a)(7) and/or
Grand Theft under California Penal Code 487(a).
NOTE: TOT Return forms must be filed monthly regardless if rented or not. If no TOT is due, a completed form may be
faxed to 760-341-4564 or e-mailed to tot@cityofpalmdesert.org. TOT is delinquent if not received before 4:00pm on the
last city hall work day of the month.
I declare under penalty of perjury that to the best of my knowledge and belief, the statements herein are true and correct.
Signed Date
Submit Payment to:
City of Palm Desert Finance Department - TOT
73510 Fred Waring Drive
Palm Desert, CA 92260
Phone: (760)346-0611 ext 329
Fax: (760)341-4564
Additional Fees that include in the above paragraph