Transient Occupancy Tax Information
TOT Tax Return form must be filed monthly for Vacation Rental properties & Homeshare properties. If you had no guests in any filing period, a TOT Tax Return is still due with a “0” balance. TOT Tax Return form is available on our website. If you fail to file a TOT Tax Return, the penalty is 10% of the TOT amount due or $50.00 whichever is greater. Please review TOT Due Dates & Delinquent by Dates Schedule located below in resources.
Prior to operating a Home-share or a Vacation Rental property, please familiarize yourself with the Transient Occupancy Tax (TOT) Ordinance Palm Springs Municipal Code (PSMC) 3.24. A copy is available below in the resources.
Transient Occupancy Tax Resources: