Transient Occupancy Tax (TOT) General Information

The City of Carpinteria Transient Occupancy Tax calculated at a rate of 12% above the rent charged for a room or rooms, or other living space, in a hotel, inn, tourist home or house, motel or other lodging for a period of 30 consecutive days or less. The amount of tax is remitted to the City Finance Department on a quarterly basis.

The TOT primarily affects hotels, motels, and seasonal rentals. It is a standard fee among cities and counties in California charged to “visitors” for a period of 30 consecutive days or less. The majority of the state’s coastal towns charge a rate of 10%, with some cities charging 8-14%.

The following is required for owners and/or managers providing a short-term rental (for a period of 30 consecutive days or less.):

  1. Obtain a City of Carpinteria Standard Business License Application or Short-term Rental Application (for “Vacation Rentals” or “Home Stays” only).
  2. You will be issued a TOT Registration Certificate for each unit, which you will need to post prominently in each unit.
  3. Remit a quarterly TOT Remittance Form to the City, even if no tax is due.
  4. Unit(s) must be located within the PRD or CPD zone or otherwise approved by the City.

Click here for TOT Remittance and More Information

All taxes collected by operators shall be remitted to the City pursuant to the CMC 3.20.080 within 30 days after each calendar quarter-end as follows:

Period

Final Due Date

Delinquent Date

January, February, March

April 30th

May 1st

April, May, June

July 31st

August 1st

July, August, September

October 31st

November 1st

October, November, December

January 31st

February 1st

For more information on “Vacation Rentals” and “Home Stays,” see Short-term Rental Regulations.