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

Under SBMC Title 4.08, the City of Santa Barbara imposes a Transient Occupancy Tax (TOT) at the rate of 12% of gross rents on transient guests staying in any hotel, inn, motel, or other commercial lodging establishment, including short-term rentals, for 30 consecutive days or less. A 'transient' is any person occupying for 30 consecutive calendar days or less. Of the TOT the City receives, 10% of the total is unrestricted General Fund revenue and 2% is restricted to Creeks Restoration and Water Quality Improvement under Measure B. Taxable charges include not only room rent but cleaning fees, parking fees, pet fees, resort fees, cancellation charges, and late-checkout fees; compensated and complimentary rooms are not subject to TOT. In addition to the 12% TOT, the Santa Barbara South Coast Tourism Business Improvement District (TBID) assessment of 2% of monthly gross room revenue applies to short-term rentals. STR operators must collect both from guests and remit them to the City monthly: the completed remittance form and payment for the preceding month's receipts are due on or before the 10th calendar day of each month. A 10% penalty applies starting the day after the deadline, with further penalties for amounts delinquent beyond 30 days. These are City of Santa Barbara taxes; Santa Barbara County levies its own separate TOT and TBID for unincorporated areas, and the state of California does not impose a statewide lodging tax.