The attached Word file has a listing of cities and the exemptions they allow for Transient Occupancy Taxes. One thing that I found of particular interest (Thanks to Jed from Napa) was the Attorney General's opinion 91-1210 (dated May 7, 1992) regarding levying TOT on state and federal workers (See attached pdf file) . Thank you to everyone who responded to my e-mail. <<TOT Exemptions-CSMFO.doc>> <<91-1210.pdf>>
TOT Exemptions-CSMFO.doc