The Santa Barbara County Board of Supervisors discussed two attempts to appeal transient occupancy tax bills from Montecito and Lompoc short-term rentals, the former being denied and the latter being halted. A transient occupancy tax, or a “hotel tax,” is a municipal fee charged to hotels, motels and short-term rentals. While the tax is paid by guests, the operator has the responsibility to remit the tax to the county on a monthly basis. One of …