Santa Monica, CA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Tax type
- Transient Occupancy Tax (TOT): rate set in Chapter 6.68
- Platform role
- Hosting platforms are the host's designated agent for TOT collection and remittance
- Host responsibility
- Ultimately responsible even if platform fails to collect
- Enforcement upon conviction
- Must pay all back TOTs + investigative costs + return illegal rental revenue
Summary
Home-share hosts must collect and remit the City's Transient Occupancy Tax (TOT) on all guest stays. Hosting platforms such as Airbnb are designated as the host's agent for TOT collection and are directly responsible for remitting taxes to the City.
§ 6.20.020(a)(3) Collects and remits Transient Occupancy Tax ("TOT"), in coordination with any hosting platform if utilized, to the City and complies with all City TOT requirements as set forth in Chapter 6.68 of this Code.
§ 6.20.050(a) Hosting platforms shall be responsible for collecting all applicable TOTs and remitting the same to the City. The hosting platform shall be considered an agent of the host for purposes of TOT collections and remittance responsibilities as set forth in Chapter 6.68 of this Code.
§ 6.20.100(b) Any person convicted of violating any provision of this Chapter... shall be ordered to reimburse the City and other participating law enforcement agencies their full investigative costs, pay all back TOTs, and remit all illegally obtained rental revenue to the City so that it may be returned to the home-sharing visitors or used to compensate victims of illegal short-term rental activities.
Full Breakdown
The TOT rate itself is set in Chapter 6.68 of the Municipal Code. When a host uses a booking platform, the platform collects and remits TOT on the host's behalf. Hosts who do not use a platform are directly responsible for collection and remittance. Violators who are convicted must pay all back TOTs, investigative costs, and must return all illegally obtained rental revenue so it can be returned to guests or used to compensate victims.
Violations & Fines
Failure to pay TOT is a violation resulting in liability for all back taxes. Criminal penalties include infraction (up to $750 fine) or misdemeanor (up to $1,000 fine and/or up to 6 months in County Jail). Civil actions and administrative fines also apply.
Frequently Asked Questions
Does Airbnb collect the TOT for me?
Do I owe TOT if the platform doesn't collect it?
What is the TOT rate?
Sources & Official References
Other rules in Santa Monica
How Santa Monica compares: Cities with the Highest Short-Term Rental Taxes·California rules heatmap·Compare Santa Monica to another location·View the California short-term rentals overview
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