HTOT payments can be submitted to our office online, through the mail, or in person in our Independence office. Quarterly Return Forms may be submitted via email, mail, or in person, and must be submitted either with the payment or within 24 hours if submitted online. Please be advised that even if there were no gross receipts or rentals during a Quarter, the Quarterly Return Form must still be returned to us reflecting that information. Failure to remit taxes due or file your Tax Return is guilty of a Misdemeanor in accordance with Inyo County Code Section 1.20.010.