Measure TT

City of Santa Monica Measure to Maintain the Existing Transient Occupancy Tax Rates

Measure TT would maintain the existing transient occupancy tax rates; authorize the City Council to establish Major Event Periods when the tax applies to lodging paid for or obtained by corporate entities for stays over 30 days, and to adjust the hotel and motel tax rate for such stays; clarify that refunds require a natural person to complete at least thirty-one consecutive days of occupancy, and authorizes administrative regulations.

This measure requires approval by a majority of voters voting on the measure to pass.

Fiscal Impact: Measure TT will maintain existing tax revenues and potentially increase them if a Major Event Period is established, but the amount is uncertain.

See Endorsements for Measure TT

Pro:

Supporters say this measure does not create a new hotel tax. It simply updates our rules so that during major events – like the 2028 Olympic Games – large corporations cannot avoid paying the same hotel tax that other visitors already pay when they book hotel room blocks for more than 30 days.

A YES vote on this measure means: you want to maintain the existing transient occupancy tax rates and establish a Major Event Period.

Con:

No argument against was filed.

A NO vote on this measure means: you are against retaining the existing transient occupancy tax rates and establishing a Major Event Period.

Background

The City of Santa Monica imposes a Transient Occupancy Tax (“TOT”) on lodging charges. The current rates are 15% for hotels and motels and 17% for home-shares. TOT is a general tax; its revenue may be used for any municipal purpose.

Current law defines a “transient” to include an individual, corporation, and other organization obtaining lodging for 30 days or less. Lodging providers collect TOT on those rentals and may return it if the occupant later completes 31 consecutive days in the same room.

Proposal

If approved, Measure TT would retain the existing tax rates and amend the definition of “transient.” A natural person would remain a “transient” only for stays of 30 days or less.

The measure further authorizes the City Council, by resolution, to establish a Major Event Period for a major event or related events reasonably expected to materially increase tourism or hotel demand in the City or surrounding region over an extended period. The period could begin before and end after the event. During a Major Event Period, a hotel would not be required to return TOT imposed on a Corporate Entity, regardless of booking length. In addition, during all or part of the period, the Council could temporarily set the hotel and motel TOT rate for Corporate Entity bookings of any length at any rate from 0% through 15%. The 15% rate would automatically resume when the adjustment expires. The measure would not authorize reducing the 17% home-share rate.

Source: Measure TT Analysis

Los Angeles County Election Resources

City of Santa Monica Election Resources

Pro:

Con:

Background

Proposal

2026 Propositions

2026 Local Ballot Measures

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