toggleTabs

# Remember to set the keybinding:
# <binding key="ctrl+t" command="toggleTabs"/>

import sublime, sublimeplugin

def doToggleTabs():
  show = 0
  for group in range(sublime.activeWindow().numGroups()):
    views = len(sublime.activeWindow().viewsInGroup(group))
    if views > 1:
      show = 1
      break
  if show == 1:
    sublime.options().set('showTabs', True)
  else:
    sublime.options().set('showTabs', False)

class toggleTabs(sublimeplugin.TextCommand):
  def run(self, view, args):
    showTabs = sublime.options().get('showTabs')
    if showTabs == True:
      sublime.options().set('showTabs', False)
    else:
      sublime.options().set('showTabs', True)

class toggleTabsPlugin(sublimeplugin.Plugin):
  def onClose(self, view):
    doToggleTabs()
  def onActivated(self, view):
    doToggleTabs()