City of Selma - Transient Occupancy Tax
The City of Selma established a
Transient Occupancy Tax (TOT) in 1964. The current
tax rate is 12%. Pursuant to Municipal Code Sec.
5-15-1 thru 18, all hotel/motel operators are required to
file a return and pay the tax due on a quarterly basis.
Reports and payments are due as
1st Quarter Jan -
Mar Payment due by April 30
Delinquent on May 1
2nd Quarter Apr - Jun
Payment due by July 31
Delinquent on August 1
3rd Quarter Jul -
Sep Payment due by October 31 Delinquent on November 1
4th Quarter Oct - Dec
Payment due on January 1
Delinquent on February 1
Click on the below item to access the
Transient Occupancy Tax Return form. The form can be
completed in one of the following ways:
1. Print the form
and complete it in legible handwriting; or
Complete the form on the computer and then print it out.
form needs to be mailed to the City Finance Department
along with your tax payment before the delinquent date.
Tax Return Form
1. Fill in name and address
of your business.
the quarter period
covered by this return.
3. Complete information in
line items 1-9. Exception - line 8 (penalties & interest)
only necessary if the form is not mailed before the
delinquency date for that quarter.
4. Be sure to sign and date
the signed return with
your check before the delinquent date to:
City of Selma Finance Department
1710 Tucker Street
Selma, CA 93662
If you have questions or need
assistance please call the Finance Department at