Dear XXXXXXXXX,
The hotel is not required to refund taxes for the period of the stay, depending on the conditions of the 28 days. How did they occur?
Was it a day by day kind of thing?
The actual rule in the California law is 30 days or less.
"
(Revenue and Taxation Code section 7280)
The transient occupancy tax (TOT) is a popular type of excise tax available to both cities and counties. A TOT may be levied on the occupation of rooms in a hotel, inn, tourist home or house, motel, or other lodging where occupancy is to be 30 days or less. A TOT may also be levied on spaces in an RV park or campground (Chapter 1186, Stats. 1992)
In order to be exempt from the TOT, you have to occupy the facilty for more that 30 days.
So if a person moves out for one day and moves back in, his clock starts over. That is what I meant by the way the room is let. A day by day rental or week to week could be viewed as non-continuous.
After 30 days, he has to stop charging sales tax. He should not kick about it, I would think. He is not obliged to pay it to the state.
Dear Laracole,
Because you had not stayed beyond 30 days, he was required to collect taxes and does not have to repay them.
However, he should stop collecting tax on day 31 forward.
My recomendation is to ask at the front desk to stop charging tax, or ask for the adjustment at the time you pay the bill.
Followup with a formal request by letter quoting the statute as I did for you.
Perhaps something like this:
I am requesting that form this day forward, during the remainder of my stay, that I not be charged sales tax due to length of stay.
In accordance with California TAx Code 7280, I am not required to pay tax and you are not requied to collect tax for long term stays beyond 30 days.
Best Regards
Your name
cc: State Franchise Board
You need to be aware, that he may still be able to charge local sales tax unrelated to the state and the transient occupancy tax. But, the local rate is only 1% or so.
Tax Preparer
GPHR Cert; U.S. Treasury Tax Advocacy Panel appointee