Transient Occupancy Tax (TOT) and Irvine Hotel Improvement District Assessment (IHID)
Requirements
Hotel and motel operators are required to collect a Transient Occupancy Tax (TOT) and Irvine Hotel Improvement District Assessment (IHID) on a monthly basis. Each hotel guest (transient) shall pay a tax in the amount of eight percent (8%) Transient Occupancy Tax and two percent (2%) Irvine Hotel Improvement District Assessment Tax of the rent charged by the operator for occupancy during any 30 consecutive calendar days or less.
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Tax Return Forms |
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Mail: |
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Payments |
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Electronic Fund Transfer Form (EFT): |
Important Note: Both tax return forms and payments are due on or before the last day of the subsequent month.
For additional information, please click here for the City of Irvine TOT Manual.
If you need additional information or have any questions, please email COITreasury@cityofirvine.org.
Transient Occupancy Tax Manual and Instructions
Transient Occupancy Tax Manual
Instructions for Completing a TOT Return
Instructions for Registering a Hotel
Forms
Form 22-40 (TOT Exemption Certificate for Gov. Agencies)
Form 22-41 (Uniform TOT/HID Return)
Form 22-64 (Uniform TOT/HID Refund Claim)
Form 22-65 (TOT Registration Certificate)
Form 22-82 (Electronic Fund Transfer)
Form 22-36 (Hotel Extended Stay Contract Transmittal Form)