Transient occupancy tax (TOT)
A local tax on the rental of lodging for short stays, charged to the guest and collected by the host or booking platform.
TOT is the most common short-term-rental tax and is levied by cities and counties, often on top of state sales or lodging taxes. Booking platforms collect and remit it automatically in some jurisdictions, but not all — hosts are frequently responsible for registering and remitting the balance themselves.
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Informational only — not legal, tax, or financial advice. Definitions are general; exact meanings vary by jurisdiction.