The Transient Occupancy Tax (TOT), also known as a room tax or bed tax, is authorized under State Revenue and Taxation Code Section 7280, as tax revenue to local government. This tax is levied in the City of Saratoga at a rate of 10% for accommodations at lodging facilities. Any person renting a hotel/motel room in the City of Saratoga must pay the tax on the total amount paid for the room directly to the hotel/motel (operator) and the operator will remit the taxes to the City.