| |  Transient Occupancy Tax (TOT)
The City of San Carlos has a tax rate of 10% on room revenues paid to hotels within the City. The tax is paid by the guests staying at these accommodations and remitted by the hotels to the City on a quarterly basis.
Rules
The Municipal Code on TOT (Chapter 3.24) can be accessed on-line. To get to the information, simply click on the link below:
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