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SANTA BARBARA, CA – January 28, 2026

Transient Occupancy Tax Results for the City of Santa Barbara – December 31, 2025

The City of Santa Barbara collected $2.3 Million in Transient Occupancy Taxes (TOT) for December 2025, the sixth month in the City’s fiscal year.

Year to date, the City has collected $20.1 Million in overall TOT, of which approximately $17.6 Million came from hotels and $2.5 Million from short-term rentals. Year to date, total TOT revenues are coming in 4.5% above budget.

The Transient Occupancy Tax (TOT) is a tax on “transient” guests staying in any hotel, inn, motel, or other commercial lodging establishment for a period of less than 30 days.

The City’s adopted TOT budget for all funds is $35.5 Million, of which $29.5 Million is budgeted in the General Fund.

View the Transient Occupancy Tax Table. The City’s TOT tax rate is 12.0%, of which 10.0% goes to the City’s General Fund and the remaining 2.0% goes to the Creeks/Clean Water Fund.

For additional current and historical financial data, visit the City’s Budget & Reporting webpage.

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