Taxes and Regulations

Introduction to Transient Occupancy Tax (TOT) The Transient Occupancy Tax (TOT) is a form of tax levied on individuals who stay at lodging establishments, such as hotels, motels, and short-term rental properties, for a temporary period. In West Virginia, this tax is fundamental as it directly contributes to the local economy. The purpose of TOT … Read more

Introduction to Transient Occupancy Tax (TOT) Transient Occupancy Tax (TOT) is a tax levied on individuals who rent lodging for a brief period, typically less than 30 days. It is essential for municipalities in California as it serves both a revenue-generating purpose and a means to promote local tourism. The funds collected through TOT are … Read more