Taxes

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Property taxes

The City of Carlsbad has four primary types of special financing districts that may appear on property tax bills:

To view and pay a current San Diego County tax bill, please visit The San Diego County Treasurer-Tax Collector website.

Transient occupancy tax

The transient occupancy tax is commonly referred to as the hotel tax. Please read the Finance Department's Questions & Answers for more information.

Carlsbad Tourism Business Improvement District assessment increase

The Carlsbad Tourism Business Improvement District Assessment increase went into effect on Nov. 1, 2020. This assessment is paid by hotel guests and funds sales and marketing programs implemented by Visit Carlsbad to increase demand for hotel stays in our community.

It was determined after a series of public meetings and hearings that the Carlsbad City Council adopt an ordinance amending Carlsbad Municipal Code Section 3.37.050 to increase the assessment from $1 per room night to 2% of gross revenues. The 2% assessment applies to the same revenue as Transient Occupancy Tax.

Please notify all of your third party extranet reservation providers so they can update this increase in their systems.

For more information, please call 442-339-2402.

Payment Options

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 on or before the due date to: City of Carlsbad Finance Department, ATTN: TOT Payments, 1635 Faraday Ave, Carlsbad CA, 92008.

On July 13, 2021, the City Council held a public hearing for consideration of an administrative fee for credit card transaction costs. At the conclusion of the public hearing, the City Council adopted a resolution adding a 2% fee on all transient occupancy tax payments made by credit card to the Master Fee Schedule.  This notice is to inform you that this fee will go into effect Sept. 13, 2021.  Any Transient Occupancy tax payments made by credit card on or after Sept. 13, 2021, either on our website or in person at 1635 Faraday, will incur a 2% credit card transaction fee.

Please include the transient occupancy tax form.

  • For stays November 1, 2020, and later: TOT form

TOT exemption form, non-transient status

TOT exemption form, government employees

Short-term vacation rental information