Transient Occupancy Tax (TOT)
Pursuant to Imperial Beach Municipal Code (IBMC) Chapter 3.24, all operators providing transient lodging in the City of Imperial Beach are responsible for collecting and remitting a 10% (14% effective January 1, 2023) Transient Occupancy Tax (TOT) calculated on the rent charged by the operator to the “transient”.
This tax is paid by every “transient” and is applicable to hotels, motels, tourist homes or houses, campsites, and all other forms of short-time rentals.
A “transient” is defined as any person who exercises occupancy or is entitled to occupancy for a period of 30 consecutive calendar days or less.
- Transient Occupancy Tax Return Form - 10% Rate (Excel)
- Transient Occupancy Tax Return Form - 14% Rate (Excel)
- This form auto calculates amount due as well as late fees based on dates input and rents collected.
- The form is a required when submitting a TOT payment.
- Please mail checks along with the completed form to the address above, or
- Upload the completed form when submitting an online payment via link below.
- Transient Occupancy Tax Return - Online Form and Payment Link
- File your TOT return online, upload a completed Transient Occupancy Tax Return Form, and pay via PayPal
- TOT Rate Increase Ordinance (PDF)
- TOT Rate Increase Letter (PDF)
Tax Return & Payment Deadlines
Each lodging operator, including short-term rentals, must hold an active business license in order to conduct business in the City of Imperial Beach.
For more information on business licenses and to apply for one click here.