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, 2025 - December 31, 2025.
- ADR $100-$199.99: $2.20 / room night
- ADR $200-$299.99: $6.00 / room night
- ADR >$300: $7.00 / room night
Please contact Santa Monica Travel & Tourism with any questions.
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.
Exemptions
No tax shall be payable hereunder in any of the following instances:
(a) On room rental paid by any Federal, State of California, or City of Santa Monica, official or employees when on official business provided that a tax exempt certificate is executed at the time of registration, on a form to be provided by the Director of Finance.
(b) On room rental paid to any hospital, medical clinic, convalescent home or home for aged people.
(c) On any person as to whom, or any occupancy as to which, it is beyond the power of the City to impose the tax herein by reason of Federal, State, or local law or regulation.
(d) On any person who, as of a given date, has occupied or has had the right to occupy a room or rooms in a particular hotel, as herein defined, for the thirty consecutive days next preceding such date. Form here.
(Prior code § 6608; added by Ord. No. 625CCS, adopted 10/8/63; amended by Measure CS, 11/8/22)
Please retain copies of completed forms and supporting documents for two years, Santa Monica Municipal Code, Chapter 6.68.080
Reference
- Transient Occupancy Tax Municipal Code (Chapter 6.68)