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Transient Occupancy Taxes

10% Transient occupancy tax rate (hotel tax)
$14.4 million Total transient occupancy taxes to the general fund in fiscal year 2007-2008
3,600 Approximate number of rooms available for rent in the City of Carlsbad
35 Approximate number of hotel locations


60 percent of  transient occupancy tax revenue is generated by five locations:

  • La Costa Resort and Spa
  • Four Seasons
  • Hilton Gardens
  • Courtyard by Marriott
  • Holiday Inn