Transient Occupancy Tax

The Transient Occupancy Tax (TOT) is authorized under the San Joaquin County Ordinance (1197). Under the ordinance, lodging operators in the unincorporated areas of San Joaquin County are required to charge the TOT of eight percent (8%) of the rent charged to any guest staying for a period of less than 30 days. 

Operators who rent to transients must submit a Transient Occupancy Tax Registration Application to the Treasurer-Tax Collector’s office (TTC) within 30 days after commencing business. Upon registration, TTC will issue to the operator a “Transient Occupancy Registration Certificate”. 

Once registered, TOT is due on the first calendar day following the end of the quarter and becomes delinquent on the last day of that month.