Transient Occupancy Tax

General Information


Description

The City levies a 14% tax on the total amount paid for rental of a hotel or motel room 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, 2019 - December 31, 2019. 

  • ADR $100-$199.99:     $1.60 / room night
  • ADR $200-$299.99:     $4.50 / room night
  • ADR >$300:                  $5.50 / 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, 1717 4th Street, Suite 150, Santa Monica, CA 90401
  • Download form:  Fillable* | Print & Send 

*works best with Internet Explorer.  If you receive an error message, please check your version of Adobe.  You may also choose to use the Print & Send version for the form.

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


Return to City Taxes