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 14% 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. 

Please note that the TOT rate increased from 10% to 14% effective January 1, 2023.

TOT Resources

Tax Return & Payment Deadlines

  • TOT tax is due on or before the last day of the month following the month in which the tax was collected
  • Late payments are subject to a penalty of 10%
  • Payments more than 30 days delinquent pay a 2nd penalty of 10% of the total of the original tax due and the 1st penalty imposed
  • Late Payments are also subject to 0.5% interest charge per month

Business License

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.

  1. Finance

    Physical Address
    825 Imperial Beach Boulevard
    Imperial Beach, CA 91932