Transient Occupancy Tax
General Information
Description
Effective March 1, 2023, the City levies a 15% tax on the total amount paid for rental of a hotel or motel room in the City and a 17% tax on the total amount paid for a room rental from the use of a home-share in the City. This tax is levied for general revenue purposes. Federal, State or City of Santa Monica employees on official business, and persons occupying the room for 31 or more consecutive days are exempt from this tax.
Tourism Marking District (TMD) Assessment Rates
Assessment rates are based on hotel average daily rate (ADR), as below. The Santa Monica Travel & Tourism TMD Hotel Committee votes on assessment rates annually. The rates below are effective January 1, 2024 - December 31, 2024.
- ADR $100-$199.99: $2.10 / room night
- ADR $200-$299.99: $5.75 / room night
- ADR >$300: $6.75 / room night
Please contact Santa Monica Travel & Tourism with any questions.
For Hotels
Reports
Reports on room rental charges collected and tax remittance are due the first day of each month, and should cover the tax amount collected the preceding month.
Payment Options
Payment of transient occupancy tax should be made on or before the last day of the month in which remittance is due.
You can pay by mail or electronic transfer.
Mail remittance:
- Check payable to: City of Santa Monica
- Attention: Treasury, PO Box 2200, Santa Monica, CA 90407
- Download form (effective 3/1/23): Fillable
Electronic funds transfer (EFT): please contact the Treasury Section.
Delinquent payments
The City will add a 10% penalty to any amount paid after the date due. The City will impose an additional 10% penalty if the tax remains delinquent and unpaid for an additional 30 days.
Reference
- Transient Occupancy Tax Municipal Code (Chapter 6.68)