There has been a change in the law regarding the date for reporting and remitting Transient Occupancy Tax (TOT) and the Tourism Improvement District (TID) and Moscone Expansion District (MED) assessments. Beginning January 1, 2014, you must remit TOT as well as TID and MED assessments to the San Francisco Treasurer & Tax Collector’s Office on a monthly basis. All filings and remittances are due by the last day of the month immediately following the month for which the tax and assessments were collected. All transient occupancy operators are required to file and remit if collecting these occupancy charges in San Francisco.