{"@type": "dcat:Dataset", "accessLevel": "public", "contactPoint": {"@type": "vcard:Contact", "fn": "Raymond Tse", "hasEmail": "mailto:no-reply@bythenumbers.sco.ca.gov"}, "description": "The Transient Occupancy Tax (TOT), commonly known as a \"hotel tax\" or \"bed tax,\" is a tax levied by local governments (cities and counties) on guests who rent accommodations for a short period, typically 30 days or less.", "distribution": [{"@type": "dcat:Distribution", "downloadURL": "https://bythenumbers.sco.ca.gov/api/v3/views/w8wj-pebu/export.csv?accessType=DOWNLOAD", "format": "CSV", "mediaType": "text/csv", "title": "City Transient Occupancy Tax (TOT) for Fiscal Years 2017 to 2024"}, {"@type": "dcat:Distribution", "downloadURL": "https://bythenumbers.sco.ca.gov/api/v3/views/w8wj-pebu/export.xml?accessType=DOWNLOAD", "format": "xsl", "mediaType": "application/octet-stream", "title": "City Transient Occupancy Tax (TOT) for Fiscal Years 2017 to 2024"}, {"@type": "dcat:Distribution", "downloadURL": "https://bythenumbers.sco.ca.gov/api/v3/views/w8wj-pebu/query.json?accessType=DOWNLOAD", "format": "JSON", "mediaType": "application/json", "title": "City Transient Occupancy Tax (TOT) for Fiscal Years 2017 to 2024"}], "identifier": "99f602c1-fe95-44c6-a0fe-a1ab9561def5", "issued": "2025-12-15", "keyword": ["california state controllers office", "cities", "frequently requested information", "tot", "transient occupancy tax"], "license": "http://www.opendefinition.org/licenses/cc-by", "modified": "2025-12-16", "publisher": {"@type": "org:Organization", "name": "California State Controller's Office"}, "theme": ["Economy and Demographics"], "title": "City Transient Occupancy Tax (TOT) for Fiscal Years 2017 to 2024"}