Any structure, or any portion of a structure, which is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes and includes hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, dormitory, public or private club, mobile home or house trailer at a fixed location or other similar structure or portion thereof.

Hotel shall include a private campground where only a site and accompanying facilities are rented.

The hotel guest (transient) must pay the TOT.

• 10% TOT Tax
• 2% - Carlsbad Tourism Business Improvement District (CTBID)
• 1% - Carlsbad Golf Lodging Business Improvement District (CGLBID) is for participating hotels

The guest is not considered a transient:

• If there is an agreement in writing between the operator and the occupant providing for a longer than thirty day period of occupancy.
• If there is no written agreement, the occupant is no longer considered a transient once a consecutive thirty day period of stay has been completed.

Other specific exemptions:

• Any person as to whom or any occupancy as to which it is beyond the power of the city to impose the tax.
• Any federal or state officer or employee when on official business.
• Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty.

Starting August 1, 2018, short term vacation rental owners who book rentals on Airbnb will no longer remit their Carlsbad transient occupancy tax (TOT) and Carlsbad Tourism Business Improvement District (CTBID) to the City of Carlsbad. Airbnb will collect and remit these payments to the city on a periodic basis on the vacation rental owner's behalf. Airbnb platform users will no longer be required to remit monthly TOT or CTBID payments to the city. Please be advised that Airbnb users will still need to remit any TOT or CTBID payments owed any bookings made on platforms other than Airbnb. For more information regarding this new program, please visit Airbnb.

• Carlsbad’s TOT Requirements
• Carlsbad’s CTBID

The laws pertaining to both TOT and CTBID are also contained in the Carlsbad Municipal Code.

Starting Feb. 1, 2020, short term vacation rental owners who book rentals on Vrbo/Homeaway will no longer remit their Carlsbad transient occupancy tax (TOT) and Carlsbad Tourism Business Improvement District (CTBID) to the City of Carlsbad. Vrbo/Homeaway will collect and remit these payments to the city on a periodic basis on the vacation rental owner's behalf. Vrbo/Homeaway platform users will no longer be required to remit monthly TOT or CTBID payments to the city. Please be advised that Vrbo/Homeaway users will need to remit any TOT or CTBID payments owed any bookings made on platforms other than Vrbo/Homeaway or Airbnb. For more information regarding this new program, please visit Vrbo/Homeaway.

• To collect the tax imposed on the transient at the same time as the rent is collected.
• If the operator collects the rent but fails to collect the tax imposed for any reason, the city shall require the operator to pay such tax.
• The amount of tax shall be separately stated from the amount of the rent charge.
• Each transient shall receive a receipt for payment from the operator. A duplicate copy of this receipt shall be kept by the operator.

• Each operator shall notify the Finance Department within 10 days upon the cessation of business for any reason and shall make his/her books and records available for audit.
• Each operator, upon cessation of business for any reason, shall, on or before the same day of the next month following the cessation of business or on the last day of the month if no corresponding day exists, make a return to the Finance Department.
• At the time the return if filed, the full amount of the balance of the tax due, if any, shall be remitted to the Finance Department.

Monthly payments shall be due and payable on or before the last day of the month immediately following the month for which the payment is due.

There are two options to pay taxes:

• Taxes may be remitted online with a credit card or check
• Taxes may be remitted manually by mailing or delivering a check, money order, or cash along with the transient occupancy tax form, on or before the due date to: City of Carlsbad
• Finance Department, ATTN: TOT Payments, 1635 Faraday Ave, Carlsbad CA, 92008
• TOT Exemption form - Non-transient Status
• TOT Exemption form - Government Employees

• Any operator who fails to remit any tax imposed within the time required, shall pay a penalty of 10 percent of the amount of the tax in addition to the amount of the tax.
• Any operator, who fails to remit any delinquent remittance on or before a period of 30 days following the date on which the remittance first became delinquent shall pay a second delinquency penalty of ten percent of the amount of the tax and the ten percent penalty first imposed.
• In addition to the penalties imposed, any operator who fails to remit any tax imposed shall pay interest at the rate of 1.5 percent per month or fraction thereof on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent, until paid.

The filing is delinquent by the close of the next business day. For example, if the due date falls on a Saturday, Sunday or legal holiday, the payment must be made on the following banking day.