The Revenue and Taxation Code provides the City Council with the authority to levy a tax on the privilege of occupancy in any hotel or similar facility.
The City of La Mirada established its Transient Occupancy Tax (T.O.T.) in June 1978 at a rate of 6%. In November 1987, La Mirada voters approved a 1% T.O.T. rate adjustment. The City’s T.O.T. rate has remained at 7% since 1987.
Measure A increased the City of La Mirada’s Transient Occupancy Tax (TOT) rate from 7% to 9% effective January 1, 2010 and to 10% effective January 1, 2013. Measure A was approved by 63.6 percent of La Mirada voters during the March 3, 2009 Municipal Election.
T.O.T. revenues received by the City are deposited into the General Fund to provide a variety of City programs and services. The T.O.T. is paid solely by the City’s hotel guests.