HomeMy WebLinkAboutRevised TOT Tax return with TBID 7121 JMSTR = 11000003188330
TBID = 61000002286500
CITY OF PALM DESERT - FINANCE DEPARTMENT
Transient Occupancy Tax(TOT)(11%),
Tourism Business Improvement District (1%)
for Short–Term Rentals – Homeowners
For Calendar Month of:____________________________ Year_________________
Name on Permit _______________________________________ Permit Number _____________________
Address ______________________________________________________________________________
City _________________________________ State ____________ Zip Code____________________
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, rollaway 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.
Beginning July 1, 2021 STR’s will be included in the Greater Palm Springs Tourism Business Improvement District (GPSTBID). There is
a 1% assessment (in addition to the City’s 11% TOT tax) on gross rental revenue of short-term stays. This tax is assessed by the GPSTBID,
not the City, but for convenience, is collected as part of the remittance to the City with this tax return.
TOTAL NUMBER OF RENTAL NIGHTS INCLUDED ON THIS RETURN __________________
GROSS RENT FOR OCCUPANCY OF ALL ROOMS __________________
ADDITIONAL FEES FOR ITEMS INCLUDED IN ABOVE PARAGRAPH __________________
ALLOWABLE DEDUCTIONS – Total Rent for Occupancy by Non-Transient of 28 consecutive days or more.
(Itemized exemption form required to be attached to this report in order to qualify) __________________
TOTAL DEDUCTION __________________
TAXABLE RENTS __________________
TAX (Taxable rents x 11%) __________________
GPSTBID (Taxable rents x 1%) __________________
Penalties for failure to pay when due:
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% PENALTY __________________
per month, with accumulative penalties and interest compounded monthly,
provided the amount of penalties shall not exceed 50% of the tax due INTEREST __________________
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.
NOTE: TOT Return forms must be filed monthly regardless if the lodging is 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 by close of business on the last business 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.
Submit Payment to:
City of Palm Desert
Attn: Finance Department-TOT
73510 Fred Waring Drive
Palm Desert, CA 92260
___________________________________ _______________ Phone: (760) 346-0611, Ext. 329
Signed Date Fax: (760) 341-4564