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Contact Info

TOT/TBID Only Mailing Address
Payment accepted by 
check or money order.
Make check payable to: 
City of Santa Barbara
PO Box 1990
Santa Barbara, CA 93102-1990

Public Counter
City Hall, Accounts Receivable
735 Anacapa Street
Santa Barbara, CA 93101
Hand delivered payments accepted.

Public Counter Hours
M-F: 9:00 am – 5:00 pm
(Closed Alternate Fridays)

Public Counter
Telephone Hours
(805) 564-5346
M-F: 9:00 am – 5:00 pm
(Closed Alternate Fridays)

Title

Transient Occupancy Tax

Body

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 less than 30 days. 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.

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 proposed to continue providing specific benefits to payors by funding programs that specifically benefit assessed businesses. The TBID is assessed at the rate of 2% of the monthly gross room revenue.

Current Rates

TOT

  • 10% of total is Unrestricted Revenue
  • 2% of the total is restricted to Creeks Restoration & Water Quality Improvement (Measure B)

TBID

  • 2% of the total is restricted to Tourism Business Improvement District Assessment (TBID)

Each operator shall, on or before the 10th day after the close of each calendar month, make a return to the City of Santa Barbara Finance Accounts Receivable Office of the total rents charged and received and the amount of tax collected for transient occupancies. At the time the return is filed, the full amount of the tax collected shall be remitted. Finance may require further information in the return. Returns and payments are due immediately upon cancellation of business for any reason. (SBMC 4.08.070)

Remit the completed TOT & TBID Remittance form and payment to the City of Santa Barbara on or before the 10th calendar day of each month for the preceding month’s receipts. Complete one form for each hotel, motel, or short term rental property. Mailed payments must be postmarked before or on the 10th calendar day. Metered marks are not acceptable. Weekends and holidays will not be considered. A return must be filed for each month even if no amount is due.

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. 10Jan. 10Jan. 9Jan. 10
Feb. 10Feb. 10Feb. 10Feb. 10
Mar. 10Mar. 10Mar. 10Mar. 10
Apr. 10Apr. 10Apr. 9Apr. 10
May 8May 10May 7May 9
June 10June 10June 10June 10
July 10July 10July 10July 10
Aug. 8Aug. 9Aug. 10Aug. 10
Sept. 10Sept. 10Sept. 10Sept. 10
Oct. 9Oct. 10Oct. 8Oct. 10
Nov. 10Nov. 10Nov. 10Nov. 10
Dec. 10Dec. 10Dec. 10Dec. 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.

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