Transient Occupancy Tax
The City of Selma established a Transient Occupancy Tax (TOT) in 1964. The current tax rate is 12%. Pursuant to Municipal Code Sec. 5-15-1 thru 18, all hotel/motel operators are required to file a return and pay the tax due on a quarterly basis.
Reports and payments are due as follows:
|1st Quarter||Jan - Mar||Payment due by Apr. 30th||Delinquent on May 1st|
|2nd Quarter||Apr - Jun||Payment due by Jul. 31st||Delinquent on Aug. 1st|
|3rd Quarter||Jul - Sep||Payment due by Oct. 31st||Delinquent on Nov. 1st|
|4th Quarter||Oct - Dec||Payment due by Jan. 1st||Delinquent on Feb. 1st|
The completed form needs to be mailed to the City Finance Department along with your tax payment before the delinquent date.
Transient Occupancy Tax Return Form
- Fill in name and address of your business.
- Mark the quarter period covered by this return.
- Complete information in line items 1-9. Exception - line 8 (penalties & interest) is only necessary if the form is not mailed before the delinquency date for that quarter.
- Be sure to sign and date the return.
- Mail the signed return with your check before the delinquent date to:
City of Selma Finance Department
1710 Tucker Street
Selma, CA 93662If you have questions or need assistance please contact the Finance Department at (559) 891-2205