Taxes & Fees: Carlsbad vs Encinitas

What taxes do I owe on short-term rental income in Carlsbad?

STVR operators in Carlsbad collect a 10% Transient Occupancy Tax (TOT) plus a 2% Carlsbad Tourism Business Improvement District (CTBID) assessment on all bookings under 30 nights.

How much is the short-term rental license fee in Carlsbad?

Transient Occupancy Tax (TOT): 10% of gross receipts including cleaning fees. CTBID assessment: 2% of listing price for reservations 30 nights or shorter. Total effective rate: 12% (10% TOT + 2% CTBID). Permit fee: $225/year (as of September 1, 2024).

What is the short-term rental tax rate in Encinitas?

Encinitas charges a 10% Transient Occupancy Tax on all STR stays of 30 days or fewer under Chapter 3.16. This applies to the total rent charged including cleaning fees.

Does Airbnb collect the Encinitas TOT automatically?

Airbnb and VRBO have voluntary collection agreements with Encinitas and may remit TOT on your behalf. However, operators are ultimately responsible for ensuring taxes are properly paid and should verify with the Finance Department.

What happens if I don't pay the STR tax in Encinitas?

Late TOT payments incur a 10% penalty plus 1.5% monthly interest. Willful failure to collect or remit TOT is a misdemeanor. The city can assess back taxes for unpermitted STR operation.