What does 'taxable receipts' include?

Taxable receipts includes, but is not limited to, nightly rents, weekly rents, standard cleaning fees, pet fees, parking fees, internet charges, late check-out fees, extra person fees, and resort fees. Taxable receipts excludes refundable deposits and any additional items included in a special package rate, such as ski passes, or other recreational activity or additional service subject to CA sales tax.

Show All Answers

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?