Transient Occupancy Tax

What is Transient Occupancy Tax (T.O.T.)?

For the privilege of occupancy in any hotel, each transient shall pay a tax in the amount of eight percent of the rent charged by the operator.  In addition, each hotel guest shall pay an additional tax of two percent of the rent charged by the hotel operator which shall be used only for beach sand replenishment and stabilization projects.  The transient satisfies this tax obligation by paying the tax to the operator (see Encinitas City Code Section 3.12).

City of Encinitas TOT rate is 10%

For additional information, please contact the Finance Department at (760) 633-2600 or reference the following: