How We Are Funded

Transient Occupancy Tax (TOT) & 
Business Improvement District (TBID) Assessment

Visit Huntington Beach's funding does not come from taxes paid by local residents, including local property taxes paid by home and business owners. Funding is derived primarily from two dedicated funding sources, the Transient Occupancy Tax (TOT) and Tourism Business Improvement District (TBID) Assessment. Both TOT and TBID are paid by overnight hotel guests choosing to stay in one of Huntington Beach’s 23 hotels. Huntington Beach’s overnight hotel guests pay a 10% TOT per room per night. The City of Huntington Beach retains 90% of all TOT revenues, while VHB retains 10%. The 3% TBID assessment is not a tax, but an assessment, which the hoteliers place upon themselves for occupied rooms, and is paid by overnight visitors. For more information about the TOT or TBID assessment, please see our frequently asked questions.