Cupertino, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 12% of rent charged by the operator
- Covered stays
- 30 consecutive days or less defines a transient
- Collecting agency
- City Tax Administrator (Director of Finance/designee)
- Registration deadline
- Within 30 days of commencing business
- Reporting frequency
- Quarterly, due the month after quarter ends
- Delinquency penalty
- 10% original, plus 10% more after 30 days
- Appeal window
- 15 days to appeal to City Council
Summary
Cupertino levies a 12 percent transient occupancy tax on rent charged for hotel, motel and similar lodging stays of 30 consecutive days or less. Hotel operators collect the tax from each guest and remit it quarterly to the city's Tax Administrator, the Director of Finance or a designee, under Municipal Code Chapter 3.12.
For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of twelve percent of the rent charged by the operator. The tax constitutes a debt owed by the transient to the City, which is extinguished only by payment to the operator or to the City. The transient shall pay the tax to the operator of the hotel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient's ceasing to occupy space in the hotel. If for any reason the tax due is not paid to the operator of the hotel, the Tax Administrator may require that such tax is paid directly to the Tax Administrator.
Full Breakdown
12 defines a "hotel" broadly to include any hotel, inn, motel, tourist home, rooming house, apartment house, dormitory, mobile home or house trailer at a fixed location offered for short-term occupancy, and a "transient" as anyone who occupies a room for 30 consecutive calendar days or less, including guests who book through internet-based hosting platforms. 030, each transient owes the city a tax equal to 12 percent of the rent charged, payable to the operator when rent is paid or, if unpaid, directly to the Tax Administrator.
060). 070); the Tax Administrator can shorten this reporting period for a given certificate holder. All tax collected is held in trust for the city until remitted. 090). 100). 110).
Violations & Fines
Late remittance draws an automatic 10 percent penalty, and a second 10 percent penalty if the delinquency continues 30 days past the due date. A fraud finding by the Tax Administrator adds a 25 percent penalty on top of both. Unpaid tax also accrues interest at 0.5 percent per month from the delinquency date. Violating Chapter 3.12 is a criminal infraction punishable under Chapter 1.12's general penalty provisions (Section 3.12.140).
Frequently Asked Questions
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Sources & Official References
Other rules in Cupertino
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Transient Occupancy Tax in Nearby Cities
How other cities in Santa Clara County handle transient occupancy tax.