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TRANSIENT OCCUPANCY TAX (TOT) AUDITS

The San Diego County Treasurer-Tax Collector collects Transient Occupancy Tax (TOT) in the unincorporated areas of the county pursuant to the Transient Occupancy Tax Ordinance. Consistent with best business practices, the Treasurer-Tax Collector conducts periodic random audits of business establishments subject to the TOT ordinance. Audits that were performed in 2009/2010 are posted below.

TOT Annual Reports