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Transient Occupancy Tax

The Transient Occupancy Tax (TOT), also known as the hotel bed tax, is paid for the occupancy of a guest room. The tax is collected by the operator from each transient with the room payment and, subsequently, remitted to the City of Long Beach. The current rate of tax is 12% (twelve percent) of the rent, half of which is paid to the General Fund and half is paid to the Special Advertising and Promotion Fund. (Please refer to the Long Beach Municipal Code (LBMC) for definitions of hotel, guest room, operator, transient and rent).

For further assistance regarding the Transient Occupancy Tax (TOT), please contact Ashley Wiegelman with the Business License Division at (562) 570-5594 or via email  and you will receive a response within five (5) business days.

Sample Forms

Sample TOT Form
Sample LBTBIA Form


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


TOT Refund Policy