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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 follows:


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

2.  Complete the form on the computer and then print it out. 

The completed form needs to be mailed to the City Finance Department along with your tax payment before the delinquent date.


Transient Occupancy Tax Return Form


 Form Instructions:


1.   Fill in name and address of your business.

2.   Mark the quarter period covered by this return.

3.   Complete information in line items 1-9.  Exception - line 8 (penalties & interest) is only necessary if the form is not mailed before the delinquency date for that quarter.

4.   Be sure to sign and date the return.

5.   Mail 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

(559) 891-2205.










Copyright 2004 City of Selma, California  ALL RIGHTS RESERVED