Transient Occupancy Tax
Transient Occupancy Tax, commonly referred to as TOT, is the tax collected from visitors to the City in lieu of a sales tax on their lodging. The tax rate is currently 10% of the room and lodging charges and is collected on behalf of the City by the lodging operator at the time of room rental, and remitted to the City on a regular basis. The TOT currently provides about 1/6 the of the City's General Fund budget.
The Transient Occupancy Tax helps to offset the burdens placed on City services and infrastructure by visitors to the City. Some of the many things that TOT helps to pay for are maintenance of streets, snow plowing, street lights, and traffic signals, as well as public safety services such as police, fire, and medical aid. While there is no separate accounting for these costs for just visitors, the status of the City of Mt. Shasta as a vacation destination makes visitors a significant portion of the daytime population of the City during much of the year.
Transient Occupancy Tax is 10% (applied to all lodging within city limits)
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