What is "Occupancy Tax"?

Occupancy tax is a tax (in conjunction with the fee) on the rental of an STR. The City requires the collection of occupancy tax for STRs in Milpitas. The guest generally pays the occupancy tax, but the host (or property owner) is responsible for paying the tax to the City of Milpitas. 

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1. What is "Occupancy Tax"?
2. What is the TOT rate?
3. Do I need to submit a monthly report even though Airbnb collects and remits TOT on my behalf?
4. What does 'taxable receipts' include?
5. What information do I need to provide for the monthly report?
6. When and how do I remit TOT and my monthly reports?
7. Can I remit the TOT payment in person, or can I mail it and pay via check?
8. I did not conduct any rentals during the reporting month. Do I still need to complete a monthly report?
9. What happens if I do not remit TOT or submit a monthly report by the specified deadline?
10. Who can claim a tax exemption?