Transient Occupancy Tax (TOT) returns for Hotels and Motels can now be submitted online, by phone, and mail to simplify your monthly reporting. To submit your TOT online, please click the “File and Pay TOT” found below under the TOT Remittance box. This will allow you to begin the quarterly filing process.

For the privilege of occupancy in any “hotel”, each transient shall be subject to and shall pay a tax in the amount of ten percent (10%) of the rent charged by the operator.

If you need further assistance or help with filing your TOT return, you are welcome to contact us at LakeforestTOT@hdlgov.com or by phone at (949) 528-3797. All questions and applications are now processed online or over the phone.

TOT forms and payments may also be mailed to the address below. Please make checks payable to City of Lake Forest.


To get started, please select one of the online activities below:
TOT Remittance
  • File and Pay TOT

    Start here to file and pay your monthly Hotel TOT or Vacation Rental TOT

TOT Payment
  • Pay an outstanding balance for TOT

    Start here to pay a balance due on an established account with the City of Lake Forest. ** Please do not use this option to file a TOT Return **

Other
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Download Forms

Please download below

Transient Occupancy Account Update Form .pdf   file_download

Please download below

Transient Occupancy Tax Return Form .pdf   file_download

Please download below

Government Exemption Form .pdf   file_download
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Frequently Asked Questions

Transient Occupancy Tax (TOT) is a tax imposed on guests who rent a room in your hotel or a portion of your property for the purpose of lodging on a short-term basis (30 consecutive days or less). TOT is collected in addition to the room charges paid for “the privilege” occupancy.

For the privilege of occupancy, Lake Forest’s TOT rate is 10% of the total rent charged to a guest. The taxable rent includes: room rate and other charges directly associated to the room.

TOT is collected by the operator at the same time rent is collected from the guest. The operator is the owner, property manager, host or lessee providing lodging on a short-term basis.

A guest is a transient unless they reach the 31st day and no longer owe TOT going forward, or there is documentation that indicates otherwise. Such documentation is can be a reservation or lease agreement indicating the start and end dates of the stay are more than 30 day apart. If no such document exist, the guest shall pay TOT for the first 30 days.

If you choose to charge a fee such as a “Resort Fee” and it is a standard charge to all guests, the fee should be included in taxable rent; Excluding resort fees, and other fees that are clearly part of the “privilege of occupancy” at this hotel.

Any guest who rents for 30 consecutive days or more is exempt from paying TOT. Any exemptions should be kept on record.

Officers of a government or a tax-exempt organization on official business may also be exempt.

Government exempt businesses who show proof of tax exemption.

Operators collect the tax and file with the TOT Processing Center on a monthly basis. TOT Returns are filed regardless if rent was collected during the period. The due date for filing TOT is on or before the 20th day of the month. Penalties and interest apply to late payments.

The City has contracted with HdL Lodging Tax to collect and process TOT Returns. Registered Operators can file their TOT Returns through the TOT Processing Center using the following methods:

  • Online: https://lakeforest.hdlgov.com/
  • By phone: (949) 528-3797
  • By mail:
    City of Lake Forest
    Processing Center
    8839 N Cedar Ave #212
    Fresno, CA 93720