TOT Audits/Annual Reports
Our office collects Transient Occupancy Tax (TOT) in the unincorporated areas of the county. We conducts periodic random audits of business establishments subject to the TOT ordinance. Audits performed are posted below.
FY 20-21
FY 19-20
FY 18-19
FY 17-18
FY 16-17
FY 15-16
FY 14-15
FY 13-14
FY 12-13
FY 09-10
Operators are responsible for keeping records for a minimum of
three prior years and making those records available for inspection.
The County has the right to inspect these records and will conduct
periodic audits of an establishment in order to ensure compliance with
the Transient Occupancy Tax Ordinance. In addition to periodic audits,
if an establishment is new, changing ownership or name, or ceasing
operations, a request for an audit must be made. The County will
identify the amount of unpaid taxes that must be collected and
remitted to avoid future liability for the seller and buyer. A TOT Tax
Clearance Certificate confirming that there is no outstanding tax
liability will be issued upon payment of any amount determined to be
due as a result of the audit.
For more information about TOT audits, please contact us at SDCTOT.FGG@sdcounty.ca.gov.
