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Transient Occupancy Tax (TOT) is charged in most states, including California, to travelers when renting accommodations (a room, rooms, entire home or other living space) in a hotel, inn, tourist home or house, motel or other lodging (defined below) unless the stay is for a period of 30 days or more. The tax is to be collected at the time that payment is made for the accommodation, and then remitted by the lodging operator to the city or county. It can also be called Hotel Occupancy Tax,〔http://www1.nyc.gov/nyc-resources/service/2962/hotel-room-occupancy-tax〕〔http://comptroller.texas.gov/taxinfo/hotel/〕 and despite the name generally applies to the same range of accommodations. Other lodging includes, but is not limited to: * Camping sites * Space at a campground or recreational vehicle park. The authority to levy TOT is granted to the legislative bodies of both cities and counties by California Revenue and Taxation Code 7280.〔http://www.leginfo.ca.gov/cgi-bin/displaycode?section=rtc&group=07001-08000&file=7280-7283.51〕 The authority to collect TOT is generally granted to the County Tax Collector by the Board of Supervisors by means of an ordinance. An ordinance passed by a Board is specific to that County. ==References== 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Transient occupancy tax」の詳細全文を読む スポンサード リンク
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