The TOT Return Form is the Transient Occupancy Tax (TOT) return that lodging providers in the City of Riverside, California, use to report the rent they collected for transient lodging and the tax due on it. It is issued by the City of Riverside Finance Department, and a return is due for each reporting period even when no tax is owed. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the city publishes the original at riversideca.gov and receives returns only through its own channels.
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What is TOT Return Form – Riverside, CA?
The TOT Return Form is the City of Riverside's Transient Occupancy Tax (TOT) return, on which a lodging provider reports gross rent paid for lodging, subtracts allowable exemptions, and computes the tax, any penalty and interest, and the total amount due.
The City of Riverside Finance Department publishes the form. According to the city's TOT page, the tax is charged for the privilege of occupancy in a hotel or motel. The guest pays it on the rent charged, and the hotel or motel owner collects it. Taxes collected by operators are the property of the City and are held in trust until they are remitted to the Tax Administrator. TOT is processed for the City by HdL Lodging Tax.
The form is built around a short header and eight numbered lines:
- Header: account number, PIN, lodging establishment name and address, reporting period (MM / YYYY), rooms rented and rooms available during the period.
- Line 1: gross rent paid for lodging.
- Lines 2 to 4: allowable exemptions (long-term occupancy and government employees) and their total.
- Lines 5 and 6: net taxable rent and the TOT.
- Lines 7 and 8: penalty and interest, which apply only to late payments.
- Total amount due, then the signed declaration.
The form states that the return is subject to audit. It reports a tax on rent for lodging, so it is not a form for any other Riverside tax. Exemptions are claimed on a separate claim form, which the city's page lists under Exemption Forms, and the exemption documentation travels with this return.
Who needs to file TOT Return Form – Riverside, CA?
Every person providing transient lodging for remuneration in the City of Riverside files this return. The form says that person must collect the tax on the rent paid unless the rent qualifies for an exclusion or exemption. The city's page describes the filer as the owner or operator of the hotel or motel.
- New hotels and motels that have not registered with the City must contact the Business Tax Office to register before TOT can be submitted.
- Providers file for every reporting period, including periods when no tax is due.
- A change of ownership, suspension or disposal of the business must be reported to the city immediately.
Guests are not the filers: the tax is paid to the hotel or motel owner at the time the rent is paid.
Some rent is not taxed, and the return shows it as an exemption:
- Rent for long-term occupancy, meaning a stay of more than 30 consecutive days (line 2). For stays longer than 30 continuous days, the tax must still be collected and remitted for days one through thirty unless a prior written agreement covers a longer rental.
- Government employees (line 3).
- Under the city's page, any person or occupancy the City has no power to tax, and an officer or employee of a foreign government exempt by express provision of law or international treaty.
When to file TOT Return Form – Riverside, CA
The return is due on or before the 15th day of the month following the close of the reporting period. The city's page says to file after 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 day of the month after the reporting period is the delinquent date. For example, January's report is delinquent, and subject to penalties and interest, if it is filed on or after February 16.
Late payment carries a penalty that steps up at 1 to 29 days late, at 30 days and at 60 days of delinquency. Interest also accrues for each month or fraction of a month until the tax is paid. Report a change of ownership, suspension or disposal of the business to the city immediately.
Documents you need
- Documentation for each exemption claimed on lines 2 and 3: the form says all allowable exclusions and exemptions must accompany the return, and line 4 says documentation must be attached.
- Exemption claim form, made under penalty of perjury on the form the Tax Administrator prescribes, completed at the time the rent is collected, for each exempt occupancy.
- The guest's name and organization or agency, when an occupancy under 30 consecutive days is claimed as exempt; the city's page requires it as the reason for the exemption.
- A check payable to City of Riverside, only if you pay by mail.
How to fill out TOT Return Form – Riverside, CA
Enter your account number and PIN
At the top of the form, enter the ACCOUNT NO and PIN assigned to your lodging establishment.
Enter the establishment name and address
Under Lodging Establishment Name and Address, write the name and address of the property for which you are reporting.
Enter the reporting period
Write the month and year the return covers in MM / YYYY format. The return is due on or before the 15th of the following month.
Report rooms rented and available
Enter the Number of Rooms Rented During the Period and the Number of Rooms Available During the Period.
Enter gross rent on line 1
On line 1, enter the Gross Rent Paid for Lodging for the reporting period.
Enter exemptions on lines 2 and 3
On line 2, enter rent for long-term occupancy of more than 30 consecutive days, keeping in mind the term exclusion in the form's footnote. On line 3, enter rent from government employees.
Total exemptions and find net rent
On line 4, add lines 2 and 3 and attach the documentation. On line 5, subtract line 4 from line 1 to get net taxable rent.
Calculate the tax on line 6
Multiply line 5 by the rate printed on line 6 and enter the result as the Transient Occupancy Tax.
Add penalty and interest if late
If you are paying late, line 7 applies the penalty rate printed for 1 to 29, 30 to 59 or 60 days late to line 6. On line 8, apply the printed interest rate to line 6 for each month or fraction thereof. Leave both blank if you pay on time.
Figure the total amount due
Add lines 6 through 8 and enter the result as the TOTAL AMOUNT DUE.
Sign the declaration
Sign and date the declaration that the information is true and correct to the best of your knowledge, and print your name and title.
Review and download the completed PDF
Check each line against your records, then download or print the completed PDF from FillingPDF. Attach exemption documentation and submit it through one of the channels described under How to submit.
How to submit TOT Return Form – Riverside, CA
You can submit the Riverside TOT return online through the city's e-filing option or by mail with a check.
- Online: go to https://www.riversideca.gov/finance/licensetot.asp. The city's page says you complete the online forms, the tax and exemptions are calculated automatically, you enter your bank routing number and account number, the payment is debited from your account and a receipt is emailed to you.
- By mail: print the completed form and mail it with a check payable to City of Riverside to: City of Riverside TOT Processing Center, 8839 N Cedar Ave #212, Fresno, CA 93720. The city's page lists the same street address under the name HdL TOT Processing Center.
The city's page states that the TOT Return Form (PDF) must be used when submitting your payment, whichever option you choose. Documentation for every exemption you claim must accompany the return. For help, email [email protected] or call (951) 346-0006. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Skipping the return for a period when no tax is due; the city's page says to file even if there is no tax due.
- Filing on or after the 16th of the month after the reporting period, which is the delinquent date and brings penalties and interest.
- Claiming exemptions on lines 2 or 3 without attaching the documentation that line 4 requires.
- Claiming an exemption without a claim form made at the time the rent was collected.
- Leaving out the guest's name and organization or agency for an exempt occupancy of less than 30 consecutive days.
- Excluding days one through thirty of a long stay when there is no prior written agreement for a rental longer than thirty continuous days.
- Making the check payable to anyone other than City of Riverside, or mailing the return somewhere other than the TOT Processing Center in Fresno.
- Submitting TOT for a new hotel or motel before registering with the Business Tax Office.
- Leaving the declaration unsigned, undated or without the printed name and title.
Frequently asked questions
What is the Riverside TOT Return Form used for?
It is the City of Riverside return for reporting Transient Occupancy Tax. A lodging provider enters gross rent, subtracts allowable exemptions, computes the tax and any penalty and interest, and signs a declaration that the information is true and correct.
Is the TOT Return Form a Riverside property tax form?
No. The form reports Transient Occupancy Tax, which is collected on rent paid for transient lodging in a hotel or motel. It does not report property tax. For other City of Riverside taxes, check the Finance Department's pages.
When is the Riverside TOT return due?
On or before the 15th day of the month after the reporting period closes. If the 15th is a Saturday, Sunday or holiday, the next workday is the due date. The 16th is the delinquent date: a January return filed on or after February 16 is late.
Do I have to file the TOT return if no tax is due?
Yes. The city's page says returns must be filed by the 15th of the month following the close of each calendar month, even if there is no tax due. Enter the reporting period and sign the declaration as usual.
Where do I mail the Riverside TOT Return Form?
Mail the form and a check payable to City of Riverside to City of Riverside TOT Processing Center, 8839 N Cedar Ave #212, Fresno, CA 93720. Questions go to [email protected] or (951) 346-0006.
Can I file and pay Riverside TOT online?
Yes. The city offers e-filing at https://www.riversideca.gov/finance/licensetot.asp. You complete the online forms, amounts are calculated automatically, you enter your bank routing and account numbers for a debit, and a receipt is emailed to you.
What exemptions can I claim on the TOT return?
The form has lines for long-term occupancy (more than 30 consecutive days) and government employees. The city's page also exempts occupancies the City cannot tax and foreign government officers exempt by law or treaty. Attach documentation, and claim each exemption on a claim form when the rent is collected.
What happens if I file the TOT return late?
A penalty is added to the tax due: it steps up on the first day, the thirtieth day and the sixtieth day of delinquency. Interest also accrues for each month or fraction of a month until payment. Lines 7 and 8 of the form calculate both.
Can I fill out the Riverside TOT Return Form online on FillingPDF?
Yes. You can fill out the form online on FillingPDF and download or print the PDF. FillingPDF is an independent service, not the City of Riverside, and does not file the return or accept payment; you submit it through the city's channels.
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