Transient Occupancy Tax

LODGING REGULATIONS/GUIDE:

  • A short-term subsistence allowance will be authorized when the circumstances and duration of travel are such that the traveler incurs expenses comparable to those arising from the use of good, moderately priced establishments, catering to the general public.
  • For in-state travel, university employees will be reimbursed actual lodging expenses, supported by a voucher.
  • No reimbursement will be authorized without an appropriate voucher.
  • Wherever feasible, employees should obtain lodging at establishments offering discounted rates for state employees when such rates are favorable for the area.

CA State Lodging Guide

TRANSIENT OCCUPANCY TAX WAIVER:

  • CSUSM Employees traveling on official business may waive local occupancy taxes in most cities in California. The waiver is always at the option of the lodging establishment. However, it can be requested when the room is paid for with an agency check or a corporate credit card.
  • Eligible employees who do not request the waiver are required to include the tax as part of the allowable lodging reimbursement.
  • Most lodging establishments can provide travelers with a waiver statement/form, however the direct link to the state approved form-STD.236 is provided.