Encinitas collects a 10% Transient Occupancy Tax (TOT) on all short-term rental stays of 30 days or fewer under Chapter 3.16. STR operators must register for a TOT certificate and remit taxes monthly. Annual STR permit fees also apply. Platform collection agreements with Airbnb and VRBO may cover TOT remittance.
EMC Chapter 3.16 imposes a 10% Transient Occupancy Tax on the rent charged for stays of 30 consecutive days or fewer. STR operators must register with the Finance Department and obtain a TOT certificate before commencing operations. Tax remittance is due monthly by the last day of the following month. Operators must maintain records of all rental transactions for a minimum of three years. The city has entered into voluntary collection agreements with major platforms including Airbnb and VRBO, which may collect and remit TOT on behalf of hosts. However, operators remain ultimately responsible for ensuring taxes are properly paid. Annual STR permit fees are set by the City Council fee schedule and cover administrative and enforcement costs. Failure to collect or remit TOT constitutes a misdemeanor.
Failure to remit TOT results in penalties of 10% of the tax due plus 1.5% monthly interest. Willful failure to collect or remit is a misdemeanor. Back taxes may be assessed for unpermitted operation. Contact Finance Department at (760) 633-2600.
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