The TOT Government Exemption Form, printed as the Transient Occupancy Tax (TOT) Exemption Claim, is the City of Riverside form a guest signs to claim exemption from the city's transient occupancy tax on a hotel or motel stay. It covers guests whose room is paid directly by a government agency or a tax exempt organization, and officers or employees of a foreign government. You can fill out the form online on FillingPDF and download or print the completed PDF; the hotel operator then submits the original to the city with its Monthly Transient Occupancy Tax Return.
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What is TOT Government Exemption Form – Riverside, CA?
The TOT Government Exemption Form, printed as the Transient Occupancy Tax (TOT) Exemption Claim, is the City of Riverside form on which a hotel or motel guest certifies, under penalty of perjury, that the stay qualifies for exemption from the city's transient occupancy tax.
The City of Riverside Finance Department publishes it with its transient occupancy tax materials. The city's page explains that no exemption is granted except on a claim form made at the time the rent is collected, under penalty of perjury, on a form prescribed by the Tax Administrator. This is that claim form.
The form lists three kinds of exempt guests: a person whose room rent is paid directly by a government agency or by a credit card from a government agency, an officer or employee of a foreign government, and a person whose room rent is paid directly by a tax exempt organization.
It has two parts. The guest completes the organization name, guest name, organization phone, check-in and check-out dates, the certification, and signs and dates it. The hotel completes the FOR HOTEL USE ONLY block with the room rate and room number, and a hotel employee prints a name and signs under Received & Verified By.
The form is not a tax return. The original is submitted with the operator's Monthly Transient Occupancy Tax Return.
Who needs to file TOT Government Exemption Form – Riverside, CA?
The guest claiming the exemption signs the form as claimant. The form recognizes three groups:
- A person whose room rent is paid directly by a government agency, or by a credit card from a government agency. A personal credit card does not qualify.
- Any officer or employee of a foreign government.
- A person whose room rent is being paid directly by a tax exempt organization.
The city's page adds that an exemption for a foreign government officer or employee applies when the person is exempt by express provision of law or international treaty. For an occupancy of less than 30 consecutive days, the reason for the exemption is shown by giving the guest's name and organization or agency.
Hotel and motel operators also use the form: they collect it at the time the rent is collected, complete the hotel-use block, and must not accept a claim unless the guest provides acceptable proof of exemption. A separate form is required for each occupied room for which the exemption is requested.
Guests paying with personal forms of payment are not covered: the form says they are not valid for exemption. The certification also makes the guest liable for the tax on any days the stay is used for non-business purposes.
When to file TOT Government Exemption Form – Riverside, CA
Complete the form at the time the rent is collected: the city's page says exemptions are granted only on a claim form made at that time, under penalty of perjury. A separate form is needed for each occupied room.
The operator then submits the original form with its Monthly Transient Occupancy Tax Return. Returns are due on or before the 15th calendar day of the month following the close of each calendar month, even if no tax is due. If the 15th falls on a Saturday, Sunday or holiday, the next workday is the due date. The 16th is the delinquent date, and penalties and interest apply to late payments. For example, a January return is delinquent if filed on or after February 16.
The form sets no separate validity period; it covers the stay entered by the check-in and check-out dates.
Documents you need
- Acceptable proof of exemption shown to the hotel operator, such as official travel orders, an agency letter or identification; the operator must not accept the claim without it.
- The operator's Monthly Transient Occupancy Tax Return, with which the original exemption form must be submitted to the City of Riverside.
- A copy of the exemption form and all supporting documents, which the operator keeps with its records.
How to fill out TOT Government Exemption Form – Riverside, CA
Mark the exemption category
At the top, mark the box that describes the guest: room rent paid directly by a government agency or its credit card, an officer or employee of a foreign government, or room rent paid directly by a tax exempt organization.
Enter the organization name
Write the employer or organization in the ORGANIZATION NAME field.
Enter the guest name
Write the name of the person staying in the GUEST NAME field.
Enter the organization phone
Fill in ORGANIZATION PHONE with the contact number of the named organization.
Enter check-in and check-out dates
Fill the CHECK IN and CHECK OUT dates for the stay claimed.
Read the certification
Confirm the employer is exempt from the city's transient occupancy tax and that the stay is for official purposes. You are liable for the tax on any non-business days.
Sign and date as claimant
The guest signs and dates under Signature of Claimant (GUEST), certifying under penalty of perjury that the statements are true.
Complete the hotel-use block
The hotel enters the ROOM RATE and ROOM # under FOR HOTEL USE ONLY. Use a separate form for each occupied room.
Add the hotel employee verification
A hotel employee prints a name and signs under Received & Verified By after checking proof of exemption.
Review and download the PDF
Check every entry, then download or print the completed PDF from FillingPDF. The operator keeps a copy and submits the original as described under How to submit.
How to submit TOT Government Exemption Form – Riverside, CA
The guest gives the signed form to the hotel; the operator submits the original to the City of Riverside with its Monthly Transient Occupancy Tax Return. The city's page describes these channels:
- Email: the city says transient occupancy tax returns and exemption forms can be submitted by email, with online forms that calculate the tax and exemptions.
- By mail: complete and print the TOT Return Form and mail it, with a check, to HdL TOT Processing Center, 8839 N. Cedar Ave. #212, Fresno, CA 93720. The return form must be used with any payment option.
- Online payment: payment can be made online or by mail; the city's page gives the HdL phone number as (951) 346-0006.
The form says the original must accompany the Monthly Transient Occupancy Tax Return for the exemption to be received, and the operator should keep a copy of the exemption form and all supporting documents. Questions about TOT exemptions go to [email protected]. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Paying the room with a personal credit card or other personal form of payment; the form accepts only organization or government credit or check.
- Using one form for several rooms; a separate exemption form is required for each occupied room.
- Accepting or submitting the claim without acceptable proof of exemption, such as official travel orders, an agency letter or identification.
- Submitting a copy to the city instead of the original, which must go in with the Monthly Transient Occupancy Tax Return.
- Not keeping a copy of the form and the supporting documents in the operator's records.
- Using the stay in whole or part for non-business purposes; the guest is then liable for the transient occupancy tax on those days.
- Leaving the hotel-use block blank, with no room rate, room number or hotel employee verification.
- Filing the Monthly Transient Occupancy Tax Return late; it is due by the 15th even if no tax is due.
Frequently asked questions
What is the Riverside TOT Government Exemption Form?
It is the City of Riverside's claim form, printed as the Transient Occupancy Tax (TOT) Exemption Claim, for guests exempt from the city's transient occupancy tax. The guest certifies the exemption under penalty of perjury and the hotel completes its own block.
Who qualifies for the Riverside TOT exemption?
The form lists persons whose room rent is paid directly by a government agency or its credit card, officers or employees of a foreign government, and persons whose rent is paid directly by a tax exempt organization. Personal credit cards do not qualify.
Is Riverside's TOT exemption a property tax form?
No. It concerns the transient occupancy tax charged on hotel and motel stays, not property tax. The city handles it through the Finance Department's TOT program, administered with HdL Lodging Tax.
Do I need a separate form for each hotel room?
Yes. The form states that a separate exemption form must be filed for each occupied room subject to rental for which the exemption is requested.
Where do I send the TOT exemption form?
The operator submits the original with its Monthly Transient Occupancy Tax Return. The city's page says returns and exemption forms can be emailed, or the return form can be mailed to HdL TOT Processing Center, 8839 N. Cedar Ave. #212, Fresno, CA 93720.
When is the Riverside TOT return due?
By the 15th calendar day of the month after each calendar month, even if no tax is due. If the 15th is a weekend or holiday, the next workday is the due date; filing on or after the 16th is delinquent.
Can I fill out the TOT exemption form online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of the City of Riverside and does not submit the form; the operator submits it through the city's channels.
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