50 Natoma Street
Folsom, CA 95630
Monday - Friday
8 a.m. - 5 p.m.
- The hotel or motel has to have more than 30 rooms.
- TOT is 8% of the hotel's gross receipts minus exclusions.
- FTBID is 4% of the hotel's gross receipts minus exclusions.
Two checks are paid quarterly from each hotel. The quarters are on a calendar basis and are the same for both TOT and FTBID.
The due dates are: March 1, June 1, September 1, and December 1.
The hotel becomes delinquent 60 days after the end of the reporting quarter. A penalty invoice may be issued once payment has become delinquent.