The Transient Occupancy Tax Designated Exemption Application Form is the Los Angeles County Treasurer and Tax Collector form on which a hotel or motel guest claims one of the designated exemptions from the county's Transient Occupancy Tax (TOT). Guests such as qualifying emergency shelter referrals, federal or State of California employees on official business, and employees of the listed organizations use it. On FillingPDF you can fill out the form online and download or print the completed PDF; the county publishes the original PDF and the TOT information at ttc.lacounty.gov.
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What is Transient Occupancy Tax Designated Exemption Application Form – Los Angeles County, CA?
The Transient Occupancy Tax Designated Exemption Application Form is the County of Los Angeles Treasurer and Tax Collector form on which a guest states, under penalty of perjury, the facts that qualify them for a designated exemption from the Transient Occupancy Tax.
The form rests on Los Angeles County Code, Chapter 4.72 Transient Occupancy Tax, Section 4.72.060 Exemptions, which says that if a proper claim for exemption is made, a tax is not imposed. An exemption is granted to a transient only on submission of this form, made at the time rent is collected.
The designations printed on the form are:
- Amtrak
- Emergency Shelter Referral
- Federal Credit Union
- Federal or State of California employee
- Foreign Government Agency
- Insurance Company
- Red Cross
- US Postal Service
The form describes them as emergency shelter referrals by Los Angeles County, County-affiliated or State agencies (including, but not limited to, the Department of Public Social Services, the Department of Children and Family Services, the Los Angeles Homeless Services Authority and the State Department of Corrections and Rehabilitation); any Federal or State employee on official business; any officer or employee of a foreign government; and any Red Cross, Amtrak, US Postal Service, Federal Credit Union and Insurance Company employee serving on official business.
The form does not describe any other tax. The county's TOT is codified in Title 4, Chapter 4.72 of the Los Angeles County Code.
Who needs to file Transient Occupancy Tax Designated Exemption Application Form – Los Angeles County, CA?
A guest of a hotel or motel in Los Angeles County who meets one of the designations listed on the form and wants the Transient Occupancy Tax not to be imposed completes this application. The groups named on the form are:
- people referred to emergency shelter by Los Angeles County, County-affiliated or State agencies;
- any Federal or State employee on official business;
- any officer or employee of a foreign government;
- Red Cross, Amtrak, US Postal Service, Federal Credit Union and Insurance Company employees serving on official business.
The form says to file it if you meet these criteria and are exempt from the tax. The guest signs the certification, and the hotel or motel operator signs the form as well. The form names no other person who may sign for the guest. If you do not fit one of the printed designations, the form gives no way to claim an exemption.
When to file Transient Occupancy Tax Designated Exemption Application Form – Los Angeles County, CA
Complete the form at the time rent is collected. The form states that an exemption is not granted to any transient except upon submission of the application made at that moment. Because the form records the check in and check out dates of the stay, it is prepared for each stay in which an exemption is claimed. No separate due date, renewal period or validity period is printed on it.
How to fill out Transient Occupancy Tax Designated Exemption Application Form – Los Angeles County, CA
Confirm you fit a designation
Read the opening paragraph and confirm your situation matches a listed exemption, such as an emergency shelter referral or an employee on official business.
Check off and initial your designation
Under "Please check off and initial the appropriate designation," mark the one option that applies, for example Amtrak, Emergency Shelter Referral, Federal or State of California employee or US Postal Service, and add your initials.
Sign the certification
Sign on the line for Signature of person claiming exemption, certifying under penalty of perjury that the information on the form is true and correct.
Enter your name and contact details
Complete Print Name, Organization and Telephone Number.
Enter the stay dates
Fill in Check in Date and Check out Date for the stay for which you claim the exemption.
Have the operator sign
The hotel or motel operator signs on Signature of Hotel/Motel Operator and enters the DBA/Address of the property.
Review, download and hand it over
Check that the designation is marked and initialed and that every line is complete. Download or print the completed PDF from FillingPDF and give it to the operator when rent is collected.
How to submit Transient Occupancy Tax Designated Exemption Application Form – Los Angeles County, CA
The form is not sent to the county as part of a filing: you give the completed and signed form to the hotel or motel operator when rent is collected.
- To the operator: hand over the signed application at the time rent is collected; the operator signs it and enters the DBA and address.
- Kept on file: the completed form is kept with the operator and must be available for inspection by the Treasurer and Tax Collector (Sec. 4.72.070).
The form prints no mailing address, portal or fee for it. For more information, it points to the TOT website at https://ttc.lacounty.gov/tot/. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Submitting the exemption application after rent has been collected; the form says the exemption is granted only on an application made at the time rent is collected.
- Not checking off and initialing the designation that applies; the form asks for both.
- Claiming an exemption for a designation that is not on the printed list.
- Claiming the federal or State employee exemption, or an organization-employee exemption, for a stay that is not on official business.
- Leaving the signature of the person claiming the exemption blank, although the certification is made under penalty of perjury.
- Omitting the hotel or motel operator's signature or the DBA/address line.
- Leaving out the check in or check out date, the organization or the telephone number.
- Expecting to send the form to the Treasurer and Tax Collector, when the form says it is kept with the operator and made available for inspection.
Frequently asked questions
What is the Transient Occupancy Tax Designated Exemption Application Form?
It is the Los Angeles County Treasurer and Tax Collector form a hotel or motel guest signs to claim a designated exemption from the Transient Occupancy Tax. The guest states the qualifying facts under penalty of perjury, and the operator also signs it.
Is this a Los Angeles County property tax form?
No. The form concerns the county's Transient Occupancy Tax, codified in Chapter 4.72 of the Los Angeles County Code, which applies to hotel and motel stays. It is issued by the Treasurer and Tax Collector and does not address property tax.
Who qualifies for a designated TOT exemption?
The form lists emergency shelter referrals by county, County-affiliated or State agencies, Federal or State employees on official business, officers or employees of a foreign government, and Red Cross, Amtrak, US Postal Service, Federal Credit Union and Insurance Company employees on official business.
When do I have to submit the exemption application?
At the time rent is collected. The form states that an exemption is not granted to a transient except upon submission of the application made at that time, so complete it before or when you pay for the stay.
Where do I send the completed TOT exemption form?
You give it to the hotel or motel operator, not to the county. The form says the completed application is kept with the operator and made available for inspection by the Treasurer and Tax Collector under Sec. 4.72.070.
Who signs the form?
Two people sign: the person claiming the exemption, who certifies under penalty of perjury that the information is true and correct, and the hotel or motel operator, who also enters the DBA and address. The form names no other signer.
Can I fill out this form online?
You can complete the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not submit the form to the county or the hotel; you give the completed form to the operator yourself.
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