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

Form Instructions:

  • 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  93662

If you have questions or need assistance please contact the Finance Department at (559) 891-2205

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