The Finance Division is responsible for the administration and collection of the Transient Occupancy Tax (TOT). Duarte Municipal Code Chapter 3.05 requires establishments that rent spaces to transients to register with the City and obtain and post a Transient Occupancy Registration Certificate. The Municipal Code also imposes a Transient Occupancy Tax on guests of hotels of 10% of the rent charged. As the owner or operator of such an establishment, it is your responsibility to collect, report, and remit these taxes on a quarterly basis.

Penalty: Any operator who fails to remit any tax within the time required shall pay a penalty of 10% of the amount of the tax in addition to the amount of tax. In addition, if any hotel or operator fails to remit any delinquent remittance on or before a period of 30 days following the date on which the remittance first became delinquent, they shall pay a second delinquency penalty of 10% of the amount of the tax, in addition to the amount of the tax and the 10% penalty first imposed. Per MMC § 3.05.080

Interest: In addition to the penalties imposed, any operator who fails to remit any tax imposed shall pay interest at the rate of 0.5% per month of fraction thereof on the amount of the tax, exclusive of penalties, from the date of which the remittance first became delinquent, until paid. Per MMC § 3.05.080

Payment can be made in-person or mailed. Mailed payments must be postmarked by due date. Make check payable to City of Duarte.

• Transient Occupancy Tax Form
• Transient Occupancy Letter
• Chapter 3.05

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