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CITY OF SANTA BARBARA TRANSIENT OCCUPANCY TAX (TOT) RETURNPlease Remit On or Before the 10th of the Month to:SANTA BARBARA SOUTH COAST TOURISM BUSINESS IMPROVEMENT DISTRICT (TBID) ASSESSMENTCity of.

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Guests who book Airbnb listings that are located in San Diego, CA will pay the following taxes as part of their reservation: San Diego Transient Occupancy Tax: 10.5% of the listing price including any cleaning fee for reservations 30 nights and shorter.

Any person who has a written agreement with the operator, entered into within the first thirty (30) days of the person's occupancy, which states the person will stay for more than thirty (30) consecutive calendar days is exempt from the TOT, for the first 30 days of the person's stay.

Occupancy Tax 14% California Tourism Fee . 3% Los Angeles Tourism Fee 2%

Transient Occupancy Tax In addition to obtaining a Transient Occupancy Registration Certificate, property owners who rent out their homes as vacation rentals will also be subject to taxes per the San Diego short term rental ordinance. Currently, the tax rate is set at 10.50% of earnings.

The City of San Diego taxes the occupancy of any structure or any portion of any structure....TOT and TMD Rates. Tax/AssessmentRateTOT - all lodging businesses10.50%TMD assessment - lodging businesses with 70 or more rooms2.00% 28 Mar 2023

Currently, the City of San Diego imposes at 10.5% TOT on the total monthly rental amounts collected by owners from guests.

"Transient occupancy tax" is paid on temporary lodging at hotels, motels, inns, hostels and similar places. Although the name "transient occupancy tax" is specific to California, similar lodging taxes are in effect across the United States. You pay these taxes when you rent a room, bed or other space.

The Transient Occupancy Tax (TOT) is a tax of 12% of the rent charged to transient guests in hotels/motels, including properties rented through home sharing services like Airbnb, located in the unincorporated areas of Los Angeles County. The TOT is commonly known as a “bed tax”.

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