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 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 | |
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TOT |
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TBID |
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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 | ||
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Latest Receipt Date | Latest USPS | Latest Receipt Date | Latest USPS |
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.