Understanding Transient Occupancy Tax (TOT) Collection in Texas

Understanding Transient Occupancy Tax (TOT) Collection in Texas

What is Transient Occupancy Tax (TOT)? Transient Occupancy Tax (TOT) is a tax levied on travelers who rent lodging in temporary accommodations for a short duration. This tax is commonly applicable to hotel stays, motels, bed and breakfasts, vacation rentals, and other forms of lodging where guests occupy the premises for less than 30 consecutive … Read more