Santa Barbara County, CA Short-Term Rentals: Taxes & Fees (2026)

Every short-term rental and homestay operator throughout the unincorporated County - inland and coastal - must collect and remit Transient Occupancy Tax. Per the County's guidance, operators 'are required to obtain a Transient Occupancy Registration Certificate and collect a 14% Transient Occupancy Tax from guests.' The tax applies to transients, defined as guests staying 30 consecutive days or less. The TOT is governed by Santa Barbara County Code Chapter 32 (Taxation), Article II - Transients, administered by the County Treasurer-Tax Collector. Operators must register within 30 days of commencing business and remit collected tax to the County monthly. In addition, properties in the South County (south coast) area are subject to a Tourism Business Improvement District (TBID) assessment based on their monthly rental income, remitted monthly alongside the TOT. Separate Planning & Development permit-processing fees apply to the Land Use Permit and Homestay Supplemental Application for inland homestays. Note this County 14% rate is distinct from the City of Santa Barbara's own TOT - these unincorporated-area rules apply only outside city limits. California has no statewide STR tax; transient occupancy taxation is set locally.