Santa Maria, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 10% of rent charged
- Applies to
- stays of 30 days or less
- Registration deadline
- within 30 days of opening
- Filing frequency
- quarterly, due month-end
- Late penalty
- 10% + 10% + 25% for fraud
- Interest on unpaid tax
- 0.5% per month
- Enforcing office
- City Tax Administrator
Summary
Every hotel, motel, or short-stay rental in Santa Maria collects a 10% Transient Occupancy Tax on rent from guests staying 30 consecutive days or less. Operators must register with the Tax Administrator within 30 days of opening, post a certificate, and remit collected tax quarterly under Municipal Code Chapter 3-9.
For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of 10% of the rent charged by the operator. The tax constitutes a debt owed by the transient to the City which is extinguished only by payment to the operator or to the City. The transient shall pay the tax to the operator of the hotel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient's ceasing to occupy space in the hotel. If for any reason the tax due is not paid to the operator of the hotel, the Tax Administrator may require that such tax shall be paid directly to the Tax Administrator.
Full Breakdown
Santa Maria Municipal Code Chapter 3-9, the Uniform Transient Occupancy Tax Regulations, taxes every occupancy in a "hotel," a term the code defines broadly to include any hotel, inn, motel, studio hotel, lodging house, rooming house, apartment house, mobile home, or house trailer at a fixed location rented to transients for dwelling, lodging, or sleeping purposes. A "transient" is anyone occupying space for 30 consecutive days or less; a longer stay is exempt only if the hotel sits in a zone permitting stays past 30 days and there is a written agreement for it.
03 sets the tax at 10% of the rent charged, collected by the operator when rent is paid and, if rent is paid in installments, in matching installments. The operator holds collected tax in trust for the City. Within 30 days of starting business, every operator must register with the Tax Administrator, the City's Director of Administrative Services, and post the resulting Transient Occupancy Registration Certificate in a conspicuous place; the certificate is not a business permit and does not excuse other City licensing requirements.
Operators file a return and remit tax to the Tax Administrator by the last day of the month following each calendar quarter's close, or on a shorter cycle the Tax Administrator sets. 5% toward economic development services, and $15,000 annually to the Santa Maria Valley Historical Society, after 10% is retained for administrative costs.
Violations & Fines
An operator who fails to remit tax on time owes a 10% penalty under Section 3-9.09, plus a second 10% penalty if the remittance is still unpaid 30 days after it became delinquent. Fraud adds a further 25% penalty. Unpaid tax also accrues interest at 0.5% per month from the delinquency date until paid, and every penalty and interest charge merges into the underlying tax debt.
Frequently Asked Questions
Does Santa Maria's 10% occupancy tax apply to short-term rentals?
When must a hotel operator register for the tax?
What happens if the tax is paid late?
Where does the tax revenue go?
Sources & Official References
Other rules in Santa Maria
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