Transient Occupancy Tax

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.

Tax Return Forms

Mail:
City of Irvine
Attn: Fiscal Services
P.O. Box 19575
Irvine, CA 92623-9575

Email:
COITreasury@cityofirvine.org

 

Payments

Mail:
City of Irvine
Attn: Fiscal Services
P.O. Box 19575
Irvine, CA 92623-9575

Electronic Fund Transfer Form (EFT):
Please click here for Electronic Fund Transfer Form and information

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 or call 949-724-6055.

Transient Occupancy Tax Manual and Instructions

Transient Occupancy Tax Manual

Instructions for Completing a TOT Return

Instructions for TOT Exemption Certificate

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)

FAQ's

Frequently Asked Questions