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Transient Occupancy Tax

Each guest staying at a hotel, motel, or bed and breakfast in Long Beach pays Transient Occupancy Tax (TOT).

*IMPORTANT NOTICE - Effective July 1, 2020 the TOT rate will increase from 12% to 13%. Please click here for more information.

The current rate of tax is 12% of the rent, half of which goes to the General Fund and half is paid to the Special Advertising and Promotion Fund. 

TOT Ordinance

The tax is collected by the hotel when a guest pays for the room and then the hotel reports the tax and pays the tax to the City on a monthly basis using the forms below

       


Long Beach Tourism and Business Improvement Area 

In addition to TOT, some hotels or motels within the Long Beach Tourism and Business Improvement Area (LBTBIA) are required to pay an additional 3% business license tax based on the gross room rental to the City. This tax is NOT a tax paid by the occupant - it is a tax paid by the hotel. 

The LBTBIA goes to the Long Beach Convention and Visitors Bureau to administer marketing programs to promote the City of Long Beach as a tourism destination. 

Similar to TOT, this tax is reported and paid to the City on a monthly basis using the form provided below


TOT Exemptions 

The following persons are exempt from paying TOT:

  • Any federal or state of California officer or employee on official government business
  • Employees of federal credit unions
  • Employees of the Red Cross or U.S. Postal Service
  • Insurance companies on official business

In order to receive exemption from the TOT, the guest must provide the TOT Exemption Certificate along with acceptable proof of official government business. The guest may provide one of the following acceptable forms for proof of exemption:

  1. A copy of the warrant or check drawn on the treasury of the United States or State of California made payable to the hotel;
  2. A copy of the official travel orders from the official agency along with the person's full name; or
  3. A copy of a letter on official agency letterhead listing the employee's name and that the stay is for official government business.

Payment for hotels using official government credit cards is not an acceptable proof of exemption.             


Forms and Resources

TOT and LBTBIA Computation Forms

Each month, the City's Business License Division will mail forms to the hotel to report and make a payment for the prior month's TOT or LBTBIA. 

TOT Computation Form
LBTBIA Computation Form

TOT Exemption Forms

Upon payment for the hotel room, a guest must claim the exemption using the form provided below. 

TOT Exemption Certificate
TOT Exemption Letter from the City Auditor's Office

Refund Policy

TOT Refund Policy


Questions? 

For further assistance regarding TOT or LBTBIA, please contact Ashley Wiegelman, Assistant Administrative Analyst, at (562) 570-5594 or by email at ashley.wiegelman@longbeach.gov.