Transient Occupancy Tax Results For the City of Santa Barbara – December 31, 2025The City of Santa Barbara collected $2.3 Million in Transient Occupancy Taxes (TOT) for December 2025, the sixth month in the City’s fiscal year. The Transient Occupancy Tax (TOT) is a tax on “transient” guests staying in any hotel, inn, motel, or other commercial lodging establishment for a period of less than 30 days. The City’s adopted TOT budget for all funds is $35.5 Million, of which $29.5 Million is budgeted in the General Fund. View the Transient Occupancy Tax Table. The City’s TOT tax rate is 12.0%, of which 10.0% goes to the City’s General Fund and the remaining 2.0% goes to the Creeks/Clean Water Fund.