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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.

 

Methods of tax return forms and payments submission:

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.

2013 Transient Occupancy Tax Manual
Section UL
 Transient Occupancy Tax Manual (1.1 MB)
Commonly Used Instructions
Section UL
 Instructions for Completing a TOT Return (59.8 KB)
 Instructions for TOT Exemption Certificate (51.6 KB)
FAQs
Section UL
 Frequently Asked Questions (30.2 KB)
Forms
Section UL
 Form 22-40 (TOT Exemption Certificate for Gov. Agencies) (418.8 KB)
 Form 22-41 (Uniform TOT/HID Return) (425.4 KB)
 Form 22-64 (Uniform TOT/HID Refund Claim) (177.1 KB)
 Form 22-82 (Electronic Fund Transfer) (407.8 KB)