The Transient Occupancy Tax Monthly Computation Form is issued by the Los Angeles County Treasurer and Tax Collector (TTC) and is used to compute the Transient Occupancy Tax (TOT) due for a reporting period. It is one of the Los Angeles County tax forms, but it is not a property tax form: it works from rent charged for the occupancy of rooms. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the TTC publishes the original PDF at ttc.lacounty.gov.
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What is Transient Occupancy Tax Monthly Computation Form – Los Angeles County, CA?
The Transient Occupancy Tax Monthly Computation Form is the Los Angeles County Treasurer and Tax Collector (TTC) form on which an account holder totals the rent charged for room occupancy, subtracts allowable deductions and computes the Transient Occupancy Tax (TOT) due for the reporting period.
The form is a seven-line worksheet. Line 1 takes the total rent charged for occupancy of rooms, excluding TOT. Line 2 takes the allowable deductions, which the form groups by category. Line 3 is the taxable rent (Line 1 minus Line 2). Line 4 applies the tax rate printed on the form to Line 3. Lines 5 and 6 add a penalty and interest, but only if payment is made after the due date. Line 7 totals Lines 4, 5 and 6.
The top of the form carries the account block: owner name, account number, DBA name and address. At the bottom, a certification under penalty of perjury, with signature, date, printed name, title, telephone, fax and e-mail, states that the information is true and correct.
The form says the Los Angeles County Transient Occupancy Tax is codified in Title 4, Chapter 4.72 of the Los Angeles County Code, and points to the TOT website at https://ttc.lacounty.gov/tot/ for more information. This form computes TOT only. It is not used for property tax.
Who needs to file Transient Occupancy Tax Monthly Computation Form – Los Angeles County, CA?
The form is addressed to the owner of a Los Angeles County TOT account: it opens with the owner name, account number and DBA name, and it asks for the rent charged for occupancy of rooms. The owner, or the person completing it for the account, uses it to compute the tax due for the reporting period and to send payment to the TTC.
Some of the rent can be deducted on Line 2. The categories printed on the form are:
- Amtrak
- Insurance Company
- Emergency Shelter Referral
- Permanent Resident
- Federal Credit Union
- Red Cross
- Federal or State of California employee
- US Postal Service
- Foreign Government Agency
Use it for the Los Angeles County Transient Occupancy Tax only. If you are looking for Los Angeles County property tax, this is not the form: it reports TOT on room rent. The person who signs the certification at the bottom prints a name and title. The form does not describe any other representative arrangement. Questions about the form go to the TTC at (213) 893-7984 or [email protected].
When to file Transient Occupancy Tax Monthly Computation Form – Los Angeles County, CA
The payment that goes with this form is due the last day of the month following the reporting period, and it must be postmarked by that date. The form is monthly, so a new computation is made for each reporting period.
If payment is made after the due date, the form adds a penalty on Line 5, calculated on the total tax due from Line 4, and interest on Line 6, calculated monthly on the total tax due until it is paid. Both lines are left unused when payment is on time. Line 7 then totals Lines 4, 5 and 6.
The form gives no other filing window. For questions about a due date or a late balance, call the TTC at (213) 893-7984, Monday through Friday, 8 am to 4 pm PT, or e-mail [email protected].
How to fill out Transient Occupancy Tax Monthly Computation Form – Los Angeles County, CA
Check the account details at the top
Confirm or enter the Owner Name, Account Number, DBA Name and the address blocks at the top of the form. The Account Number is the one you will also write on your check.
Enter total rent on Line 1
On Line 1, enter the total rent charged for occupancy of rooms, excluding TOT, for the reporting period.
Enter allowable deductions on Line 2
Under Line 2, enter amounts only in the categories printed there, such as Amtrak, Insurance Company, Emergency Shelter Referral, Permanent Resident, Federal Credit Union, Red Cross, Federal or State of California employee, US Postal Service or Foreign Government Agency. Then enter the total allowable deductions.
Figure taxable rent on Line 3
Subtract Line 2 from Line 1 and enter the result as taxable rent on Line 3.
Compute the total tax due on Line 4
Multiply Line 3 by the tax rate printed on Line 4 and enter the result.
Add penalty and interest if late
Only if you pay after the due date, enter the penalty on Line 5 (Line 4 times the percentage printed there) and the monthly interest on Line 6, calculated on the total tax due until it is paid. Otherwise leave both lines unused.
Total the amount due on Line 7
Add Lines 4, 5 and 6 and enter the total tax due on Line 7. This is the amount of your check.
Complete the certification block
Sign and date the certification, then enter your printed name, title, telephone, fax and e-mail. The signature is made under penalty of perjury that the information is true and correct.
Review, download and prepare payment
Check Lines 1 through 7, then download or print the completed PDF from FillingPDF. Write your Account Number on the check and send both as described under How to submit.
How to submit Transient Occupancy Tax Monthly Computation Form – Los Angeles County, CA
The form gives one payment channel, a check sent by mail, and two ways to ask questions, by telephone and by e-mail.
- By mail: Make the check payable to LOS ANGELES COUNTY TREASURER AND TAX COLLECTOR and mail it to P O BOX 30909, LOS ANGELES, CA 90030-0909. The form says your payment must be postmarked by the due date, which is the last day of the month following the reporting period.
- Account number: Write your Account Number on your check so that the account is properly credited.
- Questions: Call (213) 893-7984, Monday through Friday, 8 am to 4 pm PT, or e-mail [email protected].
The form is signed under penalty of perjury before it is sent. More information is on the TOT website at https://ttc.lacounty.gov/tot/. FillingPDF lets you fill out and download the PDF; submission follows the TTC channels above.
Common mistakes to avoid
- Mailing payment after the last day of the month following the reporting period; the form says it must be postmarked by the due date.
- Leaving the Account Number off the check, when the form asks you to write it there so the account is properly credited.
- Including TOT in the rent on Line 1; the line asks for total rent charged for occupancy of rooms, excluding TOT.
- Skipping the penalty on Line 5 and the interest on Line 6 when paying after the due date.
- Entering the wrong figure on Line 3; it is Line 1 minus Line 2, not Line 1 minus the tax.
- Totaling the wrong lines on Line 7; the total is Lines 4, 5 and 6.
- Making the check payable to someone other than the LOS ANGELES COUNTY TREASURER AND TAX COLLECTOR, or mailing it to an address other than P O BOX 30909, LOS ANGELES, CA 90030-0909.
- Sending the form without a signature, date, printed name and title in the certification block signed under penalty of perjury.
Frequently asked questions
Is this the form for Los Angeles County property tax?
No. This form computes the Los Angeles County Transient Occupancy Tax (TOT) from rent charged for occupancy of rooms. It is not a property tax form, so if you searched for Los Angeles County property tax, you need a different document from the county.
What is the Transient Occupancy Tax Monthly Computation Form used for?
It computes the TOT due for a reporting period. You enter total room rent, subtract allowable deductions, apply the printed tax rate, add a penalty and interest only if paying late, and total the amount due on Line 7. The tax is codified in Title 4, Chapter 4.72 of the Los Angeles County Code.
When is the TOT payment due?
The last day of the month following the reporting period. The form says your payment must be postmarked by that date. If you pay later, the form adds a penalty on Line 5 and monthly interest on Line 6.
Where do I mail the TOT payment?
Make the check payable to LOS ANGELES COUNTY TREASURER AND TAX COLLECTOR and mail it to P O BOX 30909, LOS ANGELES, CA 90030-0909. Write your Account Number on the check so the account is credited properly.
What deductions can I take on Line 2?
The categories printed under Line 2 are Amtrak, Insurance Company, Emergency Shelter Referral, Permanent Resident, Federal Credit Union, Red Cross, Federal or State of California employee, US Postal Service and Foreign Government Agency. Enter the total on the Total allowable deductions line.
Who do I call with questions about the form?
Call the Los Angeles County Treasurer and Tax Collector at (213) 893-7984, Monday through Friday, 8 am to 4 pm PT, or e-mail [email protected]. More information is on the TOT website at https://ttc.lacounty.gov/tot/.
Can I fill out the TOT Monthly Computation Form online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the form or accept payment for the county; you mail the signed form and check through the TTC channels.
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