Transient Occupancy Tax Over Thirty Day Stay Exemption Application Form – Los Angeles County, CA

The Transient Occupancy Tax Over Thirty Day Stay Exemption Application Form is the Los Angeles County Treasurer and Tax Collector form that documents the written agreement between a hotel operator and an occupant staying more than 30 days, so the occupant is not treated as a transient for the Transient Occupancy Tax (TOT).\n\nUnder Los Angeles County Code Section 4.72.070 L., as the form quotes it, an occupant of a hotel is a transient, and therefore subject to the tax, for the first 30 days of the stay, unless the hotel's operator and the occupant have a written agreement providing for a stay of more than 30 days. This form is that written agreement. It has two parts: a section To be completed by occupant and a section To be completed by operator.\n\nBy signing, the occupant certifies under penalty of perjury that the information is true and correct and acknowledges staying over thirty (30) consecutive days. The occupant's signature creates an agreement with the operator, but it is valid only with the operator's signature. The operator also certifies under penalty of perjury.\n\nThe form is not filed with the county. It is kept by the operator and made available for inspection by the Treasurer and Tax Collector. The Los Angeles County Transient Occupancy Tax is codified in Title 4, Chapter 4.72 of the Los Angeles County Code.

Two parties complete this form together: the occupant of a hotel or motel who will stay more than 30 consecutive days, and the operator of that hotel or motel. The form states that, to qualify, both must complete their respective sections.\n\n- Occupants staying over thirty (30) consecutive days complete and sign the occupant section, giving their address.\n- Hotel or motel operators complete the operator section: the occupancy name, hotel or motel name, room number, room rate, period of residency, the operator's printed name, date and signature.\n\nThe occupant section warns that an occupant who does not stay beyond thirty (30) consecutive days is liable to the operator for the Transient Occupancy Tax upon check out. The form does not describe any representative signing for either party.

The written agreement must be completed within the first 30 days of the person's occupancy. Until the agreement is in place, the occupant is treated as a transient and is subject to the tax for the first 30 days of the stay, according to Los Angeles County Code Section 4.72.070 L., quoted on the form.\n\nThe form sets no other deadline. If the occupant leaves before staying beyond thirty (30) consecutive days, the occupant is liable to the operator for the Transient Occupancy Tax upon check out. Complete the form in ink.

The form is not sent to a county office: once completed and signed by both parties, it is kept with the operator.\n\n- Operator's records: the operator keeps the completed form, which must be made available for inspection by the Treasurer and Tax Collector (Sec. 4.72.070).\n- Signatures: the occupant signs first in the occupant section; the agreement is valid only with the operator's signature. The form asks that it be completed in ink, so print it before signing.\n- More information: the form refers to the TOT website of the Treasurer and Tax Collector at https://ttc.lacounty.gov/tot/ and to the Los Angeles County Code at http://www.municode.com/library/CA/Los Angeles County.\n\nThe form names no mailing address, portal or fee. FillingPDF lets you fill out and download the PDF; what happens to the completed form follows the instructions printed on it.