Transient Occupancy Tax
The Transient Occupancy Tax (TOT) is authorized under Title 3 of the Palmdale Municipal Code (Code) Chapter 3.24 Transient Occupancy Tax. Under the Code, hotel/motel operators in the City of Palmdale are required to charge the TOT of ten percent (10%) of the rent charged to "transient" guests. Effective November 1, 2021, PTID assessment will be collected at 2% of taxable receipts.
- Transient Occupancy Tax Monthly Reporting Form - TOT Monthly Reporting (PDF)
- Transient Occupancy Tax Designated Exemption Application - TOT E1 (PDF)
- Transient Occupancy Tax Over Thirty Day Stay Exemption Application - TOT E2 (PDF)
(A) Except as provided in this chapter, Los Angeles County Ordinance No. 8607, in effect June 26, 1964, shall be the transient occupancy tax ordinance of the City.
On October 5, 2021, the City of Palmdale adopted Resolution No. CC 2021-096 forming the Palmdale Tourism Improvement District (PTID). The Property and Business Improvement District Law of 1994 (Streets and Highways Code §36600 et. seq.) authorizes the City to establish business improvement districts upon petition by a majority of the business owners located within the boundaries of the district. Effective November 1, 2021, PTID assessment will be collected at 2% of taxable receipts.