Hotel and motel operators are required to collect and remit a Transient Occupancy Tax (TOT) to the City of Gardena Revenue and Collections Office on a quarterly basis. This tax is eleven percent (11%) and must be collected from each lodger based upon the daily room rate for occupancy during any 30-day period or less. The quarterly report form is provided below. If you have any questions regarding the reporting requirements or how to complete the report form, visit the Revenue and Collections Office located in City Hall, Room 104, 1700 West 162nd Street or call 1-310-217-9521.