What is Transient Occupancy Tax (T.O.T.)?

For the privilege of occupancy in any hotel, each transient shall pay a tax in the amount of eight percent of the rent charged by the operator. In addition, each hotel guest shall pay an additional tax of two percent of the rent charged by the hotel operator which 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 City Code Section 3.12).

City of Encinitas TOT rate is 10%

TOT payments can be made the following ways:

• Mail in your completed form along with a check payable to City of Encinitas:

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

• Email the completed form to cityhallcashier@encinitasca.gov and contact the cashier at (760) 633-2654 to make payment over the phone with credit/debit card. we accept Visa, MasterCard and Discover.

For additional information, please contact the Finance Department at (760) 633-2654 or reference the following:

• Transient Occupancy Tax Report Form (Short-Term Vacation Rental)
• Transient Occupancy Tax Report Form (Hotels)
• Instructions for completing Transient Occupancy Tax report for short-term vacation rentals
• Transient Occupancy Tax for short-term vacation rental FAQ

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