Transient Occupancy Tax (TOT)

50 Natoma Street, Folsom, CA 95630
916-461-6101 | billingwebmail@folsom.ca.us
Hours: Monday-Friday: 8 a.m.-5 p.m.

Transient Occupancy Tax (TOT) and Folsom Tourism Bureau Improvement District (FTBID)
Forms

• TOT Return Form

• FTBID Reporting Form

Criteria for Collection

• The hotel or motel has to have more than 30 rooms.
• TOT is 8% of the hotel's gross receipts minus exclusions.
• FTBID is 4% of the hotel's gross receipts minus exclusions.

Payment Schedule

Two checks are paid quarterly from each hotel. The quarters are on a calendar basis and are the same for both TOT and FTBID. The due dates are: 3/1, 6/1, 9/1 and 12/1. The hotel becomes delinquent 60 days after the end of the reporting quarter. A penalty invoice may be issued once payment has become delinquent.