Transient Occupancy Tax

The Accounts Receivable/Cashier office will be closed to the public January 20, 2025, for the Martin Luther King, Jr. National Holiday.

For TOT questions, please email AccountsReceivable@SantaBararaCA.gov. There will be limited staff monitoring this email address during our holiday closure, but we will respond back to you as soon as we can.

The Transient Occupancy Tax (TOT) is a Tax imposed on "Transient" guests for the privilege of staying in any hotel, inn, motel, or other commercial lodging establishment for lodging or sleeping purposes for a period of less than 30 days. These taxes are collected by the hotel/motel operator for the City and are forwarded to the City on a monthly basis.

TOT Rate = 12%

10% = unrestricted revenue
2% = restricted to Creeks Restoration & Water Quality Improvement (Measure B).

These fees are paid monthly. Payment is due on or before the tenth day after the close of each month. (If the tenth of the month falls on a Saturday, Sunday or holiday, the next business day becomes the due date. Postmarks are acceptable, but not imprint dates from postage meters.)

A penalty of 10% will be added starting the day after the due date. If delinquent more than 30 days, an additional 10% penalty will be added plus interest at the rate of ½ of 1% per month.