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%

**Due to City Hall counter closures, the following alternate options are available for submitting TOT payments…

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

505 S. Vulcan Ave
Encinitas, CA 92024
Attn: Cashier – (TOT)

  • Email the completed form to [email protected] along with your contact information and the cashier will call you when they receive it and take a credit card payment over the phone

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