Transient Occupancy Tax

Font Size: + -

Feedback Print

What is Transient Occupancy Tax (TOT)?

For the privilege of occupancy in any short-term rental or hotel, each transient shall pay a tax in the amount of 10% of the rent charged by the operator of which 2% 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 Municipal Code Section 3.12).

Short-Term Rentals

All short-term rental operators are required to obtain a STR permit to operate in Encinitas. For information on how to apply for STR permits, please visit the Development Services webpage, email Permits@encinitasca.gov, or call (760) 633-2708.

Short-term rental operators are responsible for collecting 10% TOT from customers, then remitting TOT payments to the City of Encinitas quarterly.

Bill Period:	Start & End Date:	Due Date:	Delinquent On:

Q1: Jan, Feb, March	Jan 1 - Mar 31	April 30	May 1
Q2: April, May, June	April 1 - June 30	July 31	Aug 1
Q3: July, Aug, Sept	July 1 - Sept 30	Oct 31	Nov 1
Q4: Oct, Nov, Dec	Oct 1 - Dec 31	Jan 31	Feb 1

Quarterly reporting and payment must be made by the last day of the subsequent month to avoid penalties and interest.

If there are no short-term rental activities for the quarter, you are required to report zero. Short-term rental operators must submit a quarterly report online even if there has been no rental activity.

For information on how to report and pay TOT online, please see the Short-Term Rental Transient Occupancy Tax Online Reporting and Payment Guide.

To find your business on the Customer Self Service Portal(CSS), log into your account, click on Your Name (top right corner), and select My Businesses.

Hotels

Hotel operators are responsible for collecting 10% Transient Occupancy Tax (TOT) from customers, then remitting TOT to the City of Encinitas monthly. Payments must be made by the last day of the subsequent month to avoid penalties and interest.

Payment Options

Pay Online: Use the Customer Self Service Portal (CSS). Please see the Transient Occupancy Tax Online Reporting and Payment Guide for more information on how to log in, create an invoice, and pay online.

eCheck Payments: No additional fee
Credit Card Payments: An additional 3.95% merchant fee will be added to all credit card payments. We accept Visa, Mastercard, American Express, and Discover.
Pay by Mail: Send a completed TOT Form along with a check payable to City of Encinitas.

505 South Vulcan Ave Encinitas, CA 92024 ATTN: Cashier (TOT)

Pay in Person: We accept cash, checks, and credit cards. An additional 3.95% will be added to all credit card payments.

For questions or concerns related to TOT reporting and payments, contact the Finance Department by calling (760) 633-2654 or email CityHallCashier@encinitasca.gov.

Free viewers are required for some of the attached documents.
They can be downloaded by clicking on the icons below.

Acrobat Reader