Santa Barbara County Provides Guidance for Short-Term Rental Owners

Short-term rental owners are responsible for permits and collecting and remitting transient occupancy taxes

The County of Santa Barbara is providing guidance for short-term rental  and homestay owners to ensure compliance with local short-term rental and homestay regulations as  well as Transient Occupancy Tax and Tourism Business Improvement District obligations. 

A short-term rental involves renting a residential property to guests for a period of 30 consecutive days or less. A homestay is a similar arrangement where the property owner or long-term tenant resides on site during the guest’s stay. Both require adherence to specific County regulations. It is illegal to  advertise and/or rent property in the Inland Area of the County on a short-term basis (30 consecutive  days or less) without first having obtained a short-term rental or homestay permit. While short-term rentals and homestays are currently unregulated in the Coastal Zone, owners and operators throughout  all areas of the County (Coastal and Inland) must still comply with the County’s Transient Occupancy  Tax regulations should they choose to operate a short-term rental or homestay. If the property is in a  local cities’ jurisdiction you will want to make sure you are following their regulations. You can check  your property’s address on our Santa Barbara County Land Use and Zoning map to see if you are in  the unincorporated county or in a local cities’ jurisdiction. 

Steps to Obtain a Short-Term Rental or Homestay Permit 

1. Determine Property Zoning: Begin by identifying your property’s zoning designation, as it  dictates whether you can operate a short-term rental or homestay in the county. Short-term  rentals are permitted in most commercial zones while homestays are permitted in residential  zones and some other zones. The list of zones is available here: Short-Term Rental Ordinance | Santa Barbara County, CA – Official Website 
2. Apply for a Planning Permit: Detailed instructions and necessary forms are available on the  County Planning & Development Department’s Planning and Building Permit Applications and Forms webpage. Click on “How to Submit Online for a Planning Permit” and be sure to indicate  in the project description whether you are applying for a short-term rental or a homestay. 
3. Review and Approval: The County will review your application to ensure compliance with local  ordinances. Upon approval, you will receive the necessary permits to operate your short-term  rental or homestay.

Transient Occupancy Tax (TOT) Obligations 

Operators of short-term rentals and homestays are required to obtain a Transient Occupancy  Registration Certificate and collect a 14% Transient Occupancy Tax from guests. Transient Occupancy  Taxes | Santa Barbara County, CA – Official Website 

Steps to Comply with Transient Occupancy Tax (TOT) Requirements 

1. Obtain a Transient Occupancy Registration Certificate: Within 30 days of commencing  business, secure this certificate from the Treasurer-Tax Collector’s office. TOT Application for Certificate Registration 
2. Collect TOT from Guests: Include the 14% TOT in the amount charged to guests. 
3. Remit Collected Taxes: Remit the TOT collected to the County monthly, as specified by the  Treasurer-Tax Collector’s guidelines. 

Tourism Business Improvement District (TBID) Obligations 

Owners of short-term rentals and homestays located in the South County are required to pay a TBID  assessment based on their monthly rental income. This assessment is levied upon and a direct  obligation of the lodging business owner. This amount is to be remitted to the County monthly along  with the related TOT collections. See Tourism Business Improvement Districts (TBID) | Santa Barbara  County, CA – Official Website 

Additional Resources 

Short-Term Rental and Homestay Permit Information from Planning and Development: Short-Term  Rental Ordinance | Santa Barbara County, CA – Official Website 

TOT Information from Treasurer-Tax Collector: Transient Occupancy Taxes | Santa Barbara County,  CA – Official Website 

Chapter 32 – Taxation, Article II. Transients | Santa Barbara County, CA – Official Website  

TBID Information from Treasurer-Tax Collector: Tourism Business Improvement Districts (TBID) | Santa  Barbara County, CA – Official Website 

Contact Information 

For further assistance, please contact: 

• Planning & Development Department:  

o North County Zoning Counter (805) 934-6251 

o South County Zoning Counter (805) 568-2090 

• Treasurer-Tax Collector’s Office: (805) 568-2158