Hand Delivery
Instructions for filling out form are below:
Street Address must include street number and street name.
$0 to $99.99:
$1.10 per Occupied Unit
$100 to $149.99
$2.20 per Occupied Unit
$150 to $199.99
$3.30 per Occupied Unit
$200 to $249.99
$4.40 per Occupied Unit
$250 to $299.99
$5.50 per Occupied Unit
$300 to $349.99
$6.60 per Occupied Unit
$350+
$7.70 per Occupied Unit
All Vacation Rentals
$4.40 per Occupied Unit
TRANSIENT OCCUPANCY TAX (TOT)
TOURISM BUSINESS IMPROVEMENT DISTRICT (TBID) RETURN INSTRUCTIONS
If you have questions or need assistance, contact the TOT/TBID staff at (805) 564-5346 ext 4342 or email
BusinessLicense@SantaBarbaraCA.gov
. Regulations governing the TOT and TBID assessments, including exemption
information, are located on the City of Santa Barbara's website:
http://www.santabarbaraca.gov/business/business_license/tot/
Payment is due on or before the tenth day after the close of each month. If the due date falls on a Saturday, Sunday or
holiday, the next business day becomes the due date. Postmarks are acceptable, but not imprint dates from postage meters.
Taxes and assessments should be remitted only for completed stays. In the event that payments are received in advance for
a given stay, taxes and assessments are not due until 10 days after the close of the month in which the occupancy occurred.
Make check or money order payable to City of Santa Barbara and return to:
City Account Number: Also known as a business license number. All operators must register as a business and return a
business license application annually.
1. TOTAL RENTS RECEIVED: The total consideration charged to a Transient, as shown on the guest receipt, for the
occupancy of a room, or a portion thereof. This includes all charges that are required as an incident of the guest's occupancy
of the room or the use of the room for dwelling, lodging, or sleeping purposes, including rent, resort fees, reservation fees,
rollaway bed charges, parking fees that are charged to all guests, forfeited deposits, cancellation fees, etc. Any charge
elected by the guest is not taxable-including items subject to sales tax, valet charges, in-room service charges (such as
meals, telephone calls, massages), meeting room charges, etc. Please do not remit TOT or TBID for any rents received for
future months. Only include rents for completed stays in the current month.
AVERAGE OCCUPANCY FOR THE MONTH: The number of rooms that were occupied over night divided by the total
number of available rooms, averaged for the month. For example, if, on average, 18 rooms of an available 20 rooms are
occupied in a given month, the average occupancy rate would be 90 %.
Mailing Address
2. ALLOWABLE DEDUCTIONS: Deductions include rents received for the following purposes: (1) rooms occupied for more
than thirty days, starting with the thirty-first day; (2) rooms occupied for more than thirty days with an advanced written
contract; (3) conference and meeting rooms not used for sleeping purposes; (4) stays from federal employees on official
business paying with an federal agency credit card or purchase order; (5) Diplomatic stays (with the appropriate U.S.
Department of State identification card); and (6) stays from employees on official business of certain special organizations
granted exemptions from the U.S. Congress, including employees of AMTRAK, the American Red Cross, the U.S. Postal
Service, Federal Credit Unions, and insurance companies subject to the California tax on gross premiums. For all
deductions, attach appropriate documentation to this return. If guests cannot provide documentation for their deduction
during their stay, they can apply for a refund from the City within 90 days after their tax has been paid. Please see our website
for more details on allowable deductions.
3. TAXABLE RENTAL RECEIPTS: Total Rents Received less Allowable Exemptions (Line 1 - Line 2)
4. TRANSIENT OCCUPANCY TAX DUE: Twelve percent (12%) of taxable rental receipts (12% X Line 3).
5. APPLICABLE PENALTIES. A penalty of 10% will be added starting the business day after the due date. If delinquent more
than 30 days, an additional 10% penalty on the gross amount due, plus interest at the rate of 1/2 of 1% per month will be
added.
6. TOTAL TOT TAXES AND PENALTIES DUE. Total taxes plus applicable penalties. (Line 4 plus Line 5)
7. OCCUPIED UNITS. Total nights that an available room/unit was occupied.
14. TOTAL AMOUNT DUE. Total TOT and TBID due. (Line 6 + Line 13)
8. ALLOWABLE EXEMPTIONS. See Line 2 above.
9. NET OCCUPIED ROOMS. Number of occupied rooms subject to the assessment. (Line 7 - Line 8)
10. TBID RATE. Each year, operators must report the Average Daily Rate (ADR) for their establishment, which determines
the rate for the TBID assessment.
11. ASSESSMENT AMOUNT. Total assessments due. (Line 9 X Line 10
)
12.
APPLICABLE PENALTIES. See Line 5 above.
13. TOTAL TBID ASSESSMENT AND PENALTIES DUE. (Line 11 + Line 12)
City of Santa Barbara
TOT/TBID Assessment
PO Box 1990
Santa Barbara, CA 93102
City Hall- Cashiering
735 Anacapa St.
Santa Barbara, CA 93101
