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Definition of Terms Used With Transient Occupancy Tax:
Hotel: Any structure, or any portion of any structure, which is occupied, or intended or designed for occupancy, by transients for dwelling, lodging, or sleeping purposes and shall include any hotel, inn, tourist house or home, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, dormitory, public or private club. “Hotel” also includes a mobile home which is located outside a mobile home park when the tenant is not an employee of the owner or operator of the mobile home. “Hotel” does not include a hospital room, medical clinic, convalescent home or home for the aged.
Occupancy: The use or possession, or the right to the use or possession, of any room, or portion thereof, in any hotel for dwelling, lodging, or sleeping purposes.
Operator: The person who is the proprietor of the hotel, whether in the capacity of owner, lessee, sublessee, mortgagee in possession, licensee, or any other capacity. This also includes vacation/part-time rental agencies.
Person: Any individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate, or any other group or combination acting as a unit.
Rent: The consideration charged, whether or not received, for the occupancy of space in a hotel valued in money, whether to be received in money, goods, labor, or otherwise, including all receipts, cash, credit, and property and services of any kind or nature.
Transient: Any person who exercises occupancy or is entitled to occupancy by reason of concession, permit, right of access, license, or other agreement for a period of 30 consecutive calendar days or less.
Any Federal or State officer or employee on official business.(these claims for exemptions must be accompanied by an exemption certificate.)
Any occupancy of hotels reserved exclusively for religious, charitable, educational, or welfare purposes.
Please mail your completed application to:
Karen D. Adams, CPAMerced County Treasurer/Tax CollectorAttn: Transient Occupancy Tax Section2222 M St.Merced, CA 95340
You must submit your application within 30 days of commencing business. After your application has been processed, you will receive your Transient Occupancy Registration Certificate, which must posted in a conspicuous place on the premises for which it is issued.