Transient Occupancy Tax The Transient Occupancy Tax (TOT) is a 13% local general tax on Bed & Breakfast, Inns/Motels and Hotels/Resorts room rentals of less than 30 days.
AB1600 Development Impact Fees AB 1600 (the Mitigation Fee Act) requires cities to establish clear connections between development impact fees and the public improvements they fund. Cities must account for these funds annually and report how they are spent to maintain transparency and compliance with state law.