The TOT Long-Term Exemption Form is the City of Riverside Finance Department's detail form for claiming Transient Occupancy Tax (TOT) exemptions on room occupancies of more than 30 days. A hotel or motel owner or agent lists each exempt guest, the dates, the exempt days and the amount, and sends the form in with the Monthly TOT return. On FillingPDF you can fill out the form online and download or print the completed PDF; the city publishes the original at riversideca.gov and receives the form only through its own filing channels.
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What is TOT Long-Term Exemption Form – Riverside, CA?
The TOT Long-Term Exemption Form, printed as the Transient Occupancy Tax (TOT) Exemption Claim Detail Form for Occupancies OVER 30 Days, is the City of Riverside schedule on which an operator lists guests claimed as exempt for stays over 30 days.
The form is used when you claim multiple tax exemptions for persons occupying rooms for more than 30 days. It has ten numbered rows. Each row takes the guest's name, the From and To dates of occupancy, the number of exempt days, the average daily room rate and the exemption amount. The total goes in the box labeled TOTAL EXEMPTION AMOUNT, which is entered on Line 2 of the Monthly Tax Return. That total must equal the dollar amount deducted on line item #2 of the tax return form.
The form states a limit: the transient must pay tax for the first 30 days of occupancy unless a long-term rental contract exists.
The tax itself is the City of Riverside's Transient Occupancy Tax, charged for the privilege of occupancy in any hotel or motel. The owner collects it from the guest and holds it in trust for the City until remitted to the Tax Administrator. The city's page says exemptions are granted only on a claim form made at the time rent is collected, under penalty of perjury, on a form the Tax Administrator prescribes. This form concerns that tax, not property tax.
Who needs to file TOT Long-Term Exemption Form – Riverside, CA?
The owner or agent of a Riverside hotel or motel files this form when claiming multiple TOT exemptions for persons who occupy rooms for more than 30 days. It goes in with the establishment's Monthly TOT return, and the owner or agent signs the certification at the bottom.
Conditions that come with the form:
- The form is for occupancies over 30 days. Its title and its opening instruction both say so.
- The guest must pay tax for the first 30 days of occupancy unless a long-term rental contract exists.
- The exemption total must equal the amount deducted on line item #2 of the tax return.
- A new hotel or motel that has not registered with the City of Riverside must first contact the Business Tax Office to register before TOT can be submitted.
Guests do not complete this form. The operator reports them on it.
When to file TOT Long-Term Exemption Form – Riverside, CA
File this form with the Monthly TOT return for the period in which the exempt occupancies took place. Returns are due on or before the 15th calendar day of the month following the close of each calendar month, even if there is no tax due. If the 15th falls on a Saturday, Sunday or holiday, the next workday is the due date.
The 16th is the delinquent date. For example, January's report is delinquent and subject to penalties and interest if filed on or after February 16. The city's page says failure to pay TOT by the due date results in penalties; ask the city or the HdL TOT Processing Center for the current penalty and interest terms.
The form gives no separate due date of its own. It travels with the return.
Documents you need
- The Monthly TOT return (TOT Return Form), which this claim accompanies; the form's total exemption amount is entered on Line 2 of that return and must equal the amount deducted on line item #2.
How to fill out TOT Long-Term Exemption Form – Riverside, CA
Enter the establishment name
At the top, write the name of the hotel or motel under ESTABLISHMENT NAME.
Enter the reporting period
Under REPORTING PERIOD, enter the month and year of the return this form accompanies in MM / YYYY format.
List each tax exempt guest
Write one guest per numbered row, 1 through 10, in the Tax Exempt Guest Name column.
Enter the dates of occupancy
For each guest, fill the From and To columns under Dates of Occupancy with the dates of the stay.
Enter the number of exempt days
In the # of Exempt Days column, enter the days claimed as exempt. The first 30 days of occupancy are taxable unless a long-term rental contract exists.
Enter the average daily room rate
For each guest, enter the average daily room rate in the rate column of the Average Daily Exemption section.
Enter each exemption amount
In the Amount column, enter the exemption amount claimed for that guest's row.
Total the exemption amounts
Add the row amounts and enter the result in the box labeled TOTAL EXEMPTION AMOUNT.
Match the total to Line 2
Enter the same total on Line 2 of the Monthly Tax Return. The form states that the total claimed must equal the amount deducted on line item #2.
Sign and date the certification
The owner or agent signs and dates under the statement certifying, under penalty of perjury, that the information is true and correct to the best of their knowledge.
Review and download the completed PDF
Check the names, dates and totals, then download or print the completed PDF from FillingPDF and send it with the Monthly TOT return as described under How to submit.
How to submit TOT Long-Term Exemption Form – Riverside, CA
The form is remitted with the Monthly TOT return, which the City of Riverside accepts online, by email or by mail.
- E-filing: the city's TOT page says returns and exemption forms can be submitted by email. You complete the online forms, the tax and exemptions are calculated automatically, and a payment is debited from the bank routing and account numbers you enter. A receipt is emailed to you.
- By mail: complete and print the TOT Return Form, then mail it with a check payable as the city's instructions direct to: HdL TOT Processing Center, 8839 N. Cedar Ave. #212, Fresno, CA 93720. Phone: (951) 346-0006. The city's page also lists an email contact.
The TOT Return Form must be used when you submit payment, whichever option you choose. TOT is processed by HdL Lodging Tax. A hotel or motel not yet registered with the City must contact the Business Tax Office first. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Entering a total exemption amount that differs from the amount deducted on line item #2 of the tax return; the form says the two must be equal.
- Claiming exemption for the first 30 days of a stay when no long-term rental contract exists; the transient must pay tax for those days.
- Sending the exemption form without the Monthly TOT return it must be remitted with.
- Leaving out the establishment name or the reporting period in MM / YYYY format at the top.
- Omitting the signature of the owner or agent and the date under the penalty of perjury certification.
- Skipping the monthly return in a month with no tax due; the city says returns are due even if there is no tax due.
- Filing after the 15th, or the next workday if it falls on a weekend or holiday; the 16th is the delinquent date.
- Submitting TOT before a new hotel or motel has registered with the Business Tax Office.
Frequently asked questions
What is the TOT Long-Term Exemption Form?
It is the City of Riverside's detail form for claiming Transient Occupancy Tax exemptions on room occupancies of more than 30 days. It lists each exempt guest, dates, exempt days, room rate and amount, and its total goes on Line 2 of the Monthly TOT return.
Is this a Riverside property tax form?
No. This form concerns Transient Occupancy Tax, the tax charged for occupancy in a hotel or motel. It is filed by the owner or agent of the establishment with the Monthly TOT return, and it has no connection to property tax.
Does a long-term guest pay tax for the first 30 days?
Yes, unless a long-term rental contract exists. The form states that the transient must pay tax for the first 30 days of occupancy unless such a contract exists, so only occupancy beyond that is claimed as exempt on this form in other cases.
What must the total on this form match?
The total dollar amount claimed on the form must equal the dollar amount deducted on line item #2 of the tax return form. You enter the TOTAL EXEMPTION AMOUNT on Line 2 of the Monthly Tax Return.
When is the Riverside TOT return due?
By the 15th calendar day of the month after each calendar month closes, even if no tax is due. If the 15th is a weekend or holiday, the next workday is the due date. The 16th is the delinquent date, after which penalties and interest apply.
Can I submit the TOT exemption form by email?
Yes. The City of Riverside's TOT page says transient occupancy tax returns and exemption forms can be submitted by email, and that you can complete online forms and pay by bank debit. You can also mail the return to the HdL TOT Processing Center in Fresno.
Can I fill out the TOT Long-Term Exemption Form online?
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 the TOT return; you submit them through the City's channels.
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