Transient Occupancy Tax
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, including short term rentals, for lodging or sleeping purposes for a period of 30 consecutive days or less. These taxes are collected by the hotel, motel, or short-term rental operator and are distributed to the City monthly. The TOT is assessed at the rate of 12% of the monthly gross rents. Of the TOT received by the City, 10% of total is Unrestricted Revenue and 2% of the total is restricted to Creeks Restoration & Water Quality Improvement (Measure B).
The Santa Barbara South Coast Tourism Business Improvement District (TBID) Assessment, developed by Visit Santa Barbara and Santa Barbara South Coast lodging businesses, is an assessment district that provides specific benefits to its payors by funding tourism programs that directly support assessed businesses. The TBID is assessed at the rate of 2% of the monthly gross room revenue. The TBID Assessment does not apply to any guest charges or compensated or complimentary rooms. For more information related to the TBID assessment, contact Visit Santa Barbara at SantaBarbaraCA.com.
Current Rates
TOT = 12% of Rents/Gross Receipts
TBID = 2% of Room Rental Revenue
Hotel and STR operators, should submit the completed remittance form and payment for the preceding month's receipts to the City of Santa Barbara on or before the 10th calendar day of each month to avoid late fees. A separate form must be filed for each hotel, motel, or short-term rental property, even if no payment is due. For mailed payments, the envelope must be postmarked by the United States Postal Service (USPS) on or before the 10th. Metered marks are not acceptable. Payments are considered delinquent if they are received or postmarked after the 10th. Please note that weekends and holidays do not change this deadline.
Payment Due Dates | ||||
---|---|---|---|---|
2025 | 2026 | |||
Latest Receipt Date City Hall or FedEx | Latest USPS Postmark Date | Latest Receipt Date City Hall or FedEx | Latest USPS Postmark Date | |
Jan. 10 | Jan. 10 | Jan. 9 | Jan. 10 | |
Feb. 10 | Feb. 10 | Feb. 10 | Feb. 10 | |
Mar. 10 | Mar. 10 | Mar. 10 | Mar. 10 | |
Apr. 10 | Apr. 10 | Apr. 9 | Apr. 10 | |
May 8 | May 10 | May 7 | May 9 | |
June 10 | June 10 | June 10 | June 10 | |
July 10 | July 10 | July 10 | July 10 | |
Aug. 8 | Aug. 9 | Aug. 10 | Aug. 10 | |
Sept. 10 | Sept. 10 | Sept. 10 | Sept. 10 | |
Oct. 9 | Oct. 10 | Oct. 8 | Oct. 10 | |
Nov. 10 | Nov. 10 | Nov. 10 | Nov. 10 | |
Dec. 10 | Dec. 10 | Dec. 10 | Dec. 10 |
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 0.5% per month.