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Board upholds treasurer’s determination in transient occupancy tax appeal
Summary
The Board denied an appeal by a short‑term rental operator, upheld the Treasurer‑Tax Collector’s audit finding of $8,034.37 due (TOT + TBID + penalties/interest) and denied a waiver and payment‑plan request.
The Santa Barbara County Board of Supervisors on March 18 denied an appeal from a short‑term rental operator, affirming the Treasurer‑Tax Collector’s audit and final determination that $8,034.37 is owed in unpaid transient occupancy tax (TOT), TBID assessments, penalties and interest.
Treasurer‑Tax Collector staff presented the audit of Dimitar Yazachev covering June 2021 through May 2024. The audit used bank statements and platform (Airbnb) reports to estimate unreported rental activity. The tax collector recommended denying a requested waiver of penalties and interest and denying a requested payment plan because county code (Chapter 32, Article 3) does not provide for an installment plan for outstanding obligations. The tax collector said operators must register and collect TOT and that reporting requirements were explained on the county website and rental‑platform guidance.
Yazachev told the board he inadvertently failed to report and believed local taxes were included in advertised guest prices; he asked for leniency and a payment plan, saying he had already registered. Several supervisors noted sympathy for a first‑time compliance error but said the county ordinance leaves limited discretion. The board voted to adopt the treasurer’s recommended findings and deny the appeal. Staff said payments previously accepted would be applied first to penalties and interest and then to tax liability; interest accrues at 0.5% per month (6% annually).
