Welcome to the online access portal! We are pleased to offer our visitors access to government services online, 24 hours a day, 7 days a week.

To get started, please select one of the online activities below:
TOT Remittance
TOT Payment
  • Pay a balance due

    Start here to pay established balance due on your account. ** Please do not use this option to file a TOT Return **

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Download Forms

Please download below

Account Update Form .pdf   file_download

Please download below

Government Exemption Form .pdf   file_download

Please download below

Return Form .pdf   file_download

Please Download Below

Long Term Exemption Form .pdf   file_download
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Frequently Asked Questions

Transient Occupancy Tax (TOT) is a tax imposed on guests who rent a room in your hotel or a portion of your property for the purpose of lodging on a short-term basis (30 consecutive days or less). TOT is collected in addition to the room charges paid for “the privilege” of occupancy.

For the privilege of occupancy, El Segundo’s TOT rate is 12% of the total rent charged to a guest. The taxable rent includes: room rate and other charges directly associated to the room.

TOT is collected by the operator at the same time rent is collected from the guest. The operator is the owner, property manager, host or lessee providing lodging on a short-term basis.

A guest is a transient unless they reach the 31st day and no longer owe TOT going forward, or there is documentation that indicates otherwise. Such documentation can be a reservation or lease agreement indicating the start and end dates of the stay are more than 30 days apart. If no such document exists, the guest shall pay TOT for the first 30 days.

If you choose to charge a fee such as a “Resort Fee” and it is a standard charge to all guests, the fee should be included in taxable rent. Excluding resort fees, and other fees that are clearly part of the “privilege of occupancy” at this hotel, as described in the City’s municipal code, may result in the under collection and remittance of TOT.

Any guest who rents for 31 consecutive days or more is exempt from paying TOT. Any exemptions should be kept on record.

Officers of a government or a tax-exempt organization on official business may also be exempt.

Government exempt businesses who show proof of tax exemption.

Operators collect the tax and file with the TOT Processing Center on a monthly basis. TOT Returns are filed regardless if rent was collected during the period. The due date for filing TOT is on or before the last day of the month. Penalties and interest apply to late payments.

The City has contracted with HdL Lodging Tax to collect and process TOT Returns. Registered Operators can file their TOT Returns through the TOT Processing Center using the following methods:

  • Online: https://elsegundo.hdlgov.com
  • Phone: (310) 341-2571
  • By mail:
    City of El Segundo
    TOT Processing Center
    8839 N Cedar Ave #212
    Fresno, CA 93720