Transient Occupancy Tax (TOT) returns for Hotels and Short-Term Rentals can now be submitted online, by phone, and mail to simplify your quarterly reporting. To submit your TOT online, please click the “File and Pay TOT” found below under the TOT Remittance box. This will allow you to begin the quarterly filing process.

For the privilege of occupancy in any “hotel”, each transient shall be subject to and shall pay a tax in the amount of ten percent (10%) of the rent charged by the operator; and a Lake County Tourism Improvement District (LCTID) Assessment in the amount of two and one-half percent (2.5%) for lodging.

If you need further assistance or help with filing your TOT return, you are welcome to contact us at LakeportTOT@hdlgov.com or by phone at (707) 360-0624 . All questions and applications are now processed online or over the phone.


To get started, please select one of the online activities below:
TOT Remittance
  • File and Pay TOT

    Start here to file and pay your quarterly Vacation Rental TOT or your quarterly Hotel TOT

TOT Payment
  • Pay an outstanding balance for TOT

    Start here to pay a balance due on an established account with the City of Lakeport. ** Please do not use this option to file a TOT Return **

STR Compliance Application
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Download Forms

Please download below

Transient Occupancy Tax Return Form .pdf   file_download

Please download below

Government Exemption Form .pdf   file_download

Please download below

Long-Term Occupancy Exemption Form .pdf   file_download

Please download below

Transient Occupancy Account Update Form .pdf   file_download
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Frequently Asked Questions

Transient Occupancy Tax (TOT) is a tax imposed on guests who rent your property or a portion of your property for the purpose of lodging on a short-term basis (30 consecutive days or less). TOT is collected in addition to the rent paid.

For the privilege of occupancy in any “Hotel” and “Short Term Rentals” each transient shall be subject to and shall pay a tax in the amount of ten percent (10%) of the rent charged by the operator; and a Lake County Tourism Improvement District (LCTID) Assessment in the amount of two and one-half percent (2.5%) for lodging. The taxable rent includes: room rate, cleaning fees, and other charges directly associated to the room. The total tax imposed is 12.5%.

TOT is collected by the operator at the same time rent is collected from the guest. The operator is the Owner, property manager, host or lessee providing lodging on a short-term basis.

Any guest who rents for 31 consecutive days or more is exempt from paying TOT and a Long-Term Exemption Form is required.

Officers of a government, foreign government, or employees of tax-exempt status organizations who are on the business of their employer are also exempt. Hotels are required to provide Government Exemption Form. A record of all your exemptions or exclusions should be kept, along with forms and any back-up documentation. This information should be included with your exemption exclusion claims on your regular tax returns and can be found at our website at Lakeport.hdlgov.com.

Operators collect the tax from renters and file TOT returns with the City Quarterly. TOT Returns are filed whether rent was collected during the period or not. TOT filing is due by the last day of the following month.

FOR EXAMPLE: If filing for 1 st Quarter (January - March) your TOT filing is due by April 30th, the last day of the month.

The City of Lakeport has contracted with HdL to collect and process TOT Returns. Registered Operators can file their TOT Returns through the TOT Processing Center using the following methods:

  • Online: Lakeport.hdlgov.com
  • By phone: (707) 360-0624

    By mail using the form found Online:

  • TOT Return Form
  • Mailed returns must be received by the processing center prior to the due date to avoid late fees.

To register with the City, please contact the TOT Processing Center at (707) 360-0624 or email us at LakeportTOT@hdlgov.com (please include your name and property address).