City of Los Angeles v. Patel CA2/1
Plaintiff and respondent City of Los Angeles (the City) imposes a transient occupancy tax (TOT) on individuals who stay in hotels located in the City for no more than 30 consecutive days. The City requires hotel operators to collect this tax from their guests and remit the funds to the City on a regular basis. Exempt from the tax is any occupancy as to which rent is paid by the Emergency Food and Shelter National Board Program.
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