Transient Occupancy Tax

Effective January 1, 2019, in compliance with the November 2018 statewide election results for Measure QQ and subsequent adoption of City of San Carlos Ordinance 1532 on Dec. 10, 2018, the Uniform Transient Occupancy Tax on hotel guests increased from 10 percent to 12 percent, with a 0.5 percent increase per year for subsequent years up to a maximum rate of 14 percent. 

A quarterly Transient Occupancy Tax (TOT) of 12 percent is charged for all people who occupy a hotel in San Carlos (Municipal Code 3.24 Uniform Transient Occupancy Tax). Occupants are considered transients if they stay for a period of 30 days or fewer.