The Tax Collector Division of the ACTTC is responsible for collecting the Tourism Marketing District (TMD) Assessment in the same manner and at the same time as Transient Occupancy Tax (TOT) is collected. The TMD assessment is 1.5% of taxable rents collected by lodging operators in the unincorporated areas of the County. Lodging operators include hotels, motels, vacation rental properties, private home vacation rentals, inns, bed & breakfasts, etc.