Who is exempt from TOT tax?

Any person as to whom, or any occupancy as to which, it is beyond the power of the city to impose the tax herein provided. Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty (a diplomat on official business). No exemption shall be granted except upon a claim made at the time rent is collected and under penalty of perjury upon a form prescribed by the tax administrator. Download the TOT Exemption Form (PDF).

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1. What is TOT?
2. How do I obtain the monthly TOT forms?
3. Who is exempt from TOT tax?
4. Do I need to submit a TOT return even if I do not have any rents for the month?