What is Transient Occupancy Tax (TOT)?

For the privilege of occupancy in any short term rental or hotel, each transient shall pay a tax in the amount of 10% of the rent charged by the operator of which 2% 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 Municipal Code Section 3.12).

Short Term Rentals

• Transient Occupancy Tax Report Form
• Instructions for Completing Transient Occupancy Tax Report

• 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, American Express, and Discover. Card payments incur a 3.95% merchant fee.

 Hotels

• Transient Occupancy Tax Online Reporting and Payment Guide
• Transient Occupancy Tax Long-Term Stay Exemption Form

• Pay Online Using the Customer Self Service Portal

For additional information, please contact the Finance Department at (760) 633-2640

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