Transient Occupancy Tax

Transient Occupancy Tax (TOT) Forms

TOT Application and Remittance Portal

TOT Exemption Request Form

TOT & OTMD Refund Request Form

Frequently Asked Questions 

Ordinance/Definitions

Applying for a Transient Occupancy Tax (TOT) Certificate

To apply for a TOT certificate you will need to register your property with our third-party vendor MUNIRevs and complete the Transient Occupancy Tax Application

In addition, certain properties may require a short-term rental (STR) permit.  After review of your TOT application if your property requires a STR permit you will be assigned the short-term rental permit application.  Your TOT application will be placed on hold until the STR permit application is processed.

Please refer to the city’s short-term rental regulations HERE

What is Transient Occupancy Tax (TOT)?

For the privilege of occupancy in any hotel in the City of Oceanside, each tourist (transient) is subject to and shall pay a tax in the amount of ten (10) percent of the rent charged by the operator of the hotel (Oceanside City Code Section 34.15).

What is Oceanside Tourism Marketing District Assessment (OTMD)?

OTMD is a special benefits district permitted under California Law in order to provide funding for a collective marketing effort to benefit tourism. All short term rentals located within the City of Oceanside pay an assessment of 1.5 percent of their room rental revenue. Effective 7/1/2019 all Hotels/Motels located within the City of Oceanside pay an assessment of 2.5 percent of their room rental revenue.  

What are the exceptions for paying the TOT and OTMD Assessment?

Persons deemed exempt from paying transient occupancy tax shall be:

  • 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

No exemption shall be granted except upon a claim therefor made at the time rent is collected and under penalty of perjury upon a form prescribed by the license administrator.

How are TOT and OTMD paid to the City of Oceanside?

TOT and OTMD are remitted to the city via the MUNIRevs ON-LINE REMITTANCE PORTAL

Upon applying for your TOT certificate you will be requested to select a TOT filing cycle. Penalties and interest are automatically assessed based on the filing cycle's due date. Remittance is due on or before the due date. When the due date is a Saturday or Sunday the remittance is due the Friday before the due date. POSTMARKS WILL NOT BE ACCEPTED.

  • Monthly filing cycle: tax return remittance and payment is due on or before the last day of each month following the previous month reporting period.
  • Quarterly filing cycle: tax return remittance and payment is due on or before the last day of each month following the close of each calendar quarter reporting period.

Each operator shall collect the tax and OTMD Assessment at the same time as the rent is collected from every transient. The amount of tax and OTMD assessment shall be separately stated from the amount of the rent charged, and each transient shall receive a receipt for payment from the operator

All taxes and assessment collected by operators shall be held in trust for the account of the City of Oceanside until payment is made to the tax administrator.

Tax The tax shall be ten (10) percent of the rent collected. 
OTMD Assessment The assessment is 1.5 percent of room rental revenue for Short-term rentals. The assessment is 2.5 percent of room rental revenue for Hotels/Motels.
Transient Occupancy Tax Return The TOT Return is a reporting of the monthly occupancy rate, gross receipts from occupancy of rooms, taxable transient rents, ten percent penalty (if applicable), interest charge (if applicable), and the total amount of transient occupancy tax and OTMD assessment due. 
Tax Administrator

 Financial Services Director

What if I didn't have rental revenue during the reporting period?

A TOT return is required for each reporting period. If you did not have rental revenue during the reporting period you are required to file a $0 return certifying you had no reportable revenue.

What if my property is rented through Airbnb or Vrbo?

The city entered into voluntary collection agreements with Airbnb and Vrbo. Per the agreements the platform collects and remits taxes to the city on behalf of the operator.

Operators are required to register with the city and remit $0 return for each period in which the operator solely operated  through the collection agreement.

Proof of tax remittance to the city by the platform needs to be requested from the platform.

The operator is required to remit taxes for rental revenues outside of the collections agreements.

How do I close my TOT account?

If you are no longer renting your property for a period of 30 days or less or you have sold your property, you may close your account by contacting our offices at (760) 435-3878 or blinquiry@oceansideca.org. You will be required to remove all rental advertisement and file a final TOT remittance prior to account closure.

Once your account has been closed a new TOT application (and STR permit application, if applicable) will need to be completed to reopen the account.

How do I update my account information?

Your mailing information, emergency contact and property management information can be updated through the on-line portal.