Santa Clara County, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 8% of rent charged
- Applies to stays
- 30 consecutive days or less
- Collected by
- Operator, remitted to County
- Late penalty
- 10% first, +10% after 30 days
- Applies only
- Outside the county's 15 cities
Summary
Unincorporated Santa Clara County hotels, motels and other short-term lodging must collect an 8% transient occupancy tax from every guest staying 30 days or less and remit it to the County.
For the privilege of occupancy in a hotel in the unincorporated areas of the County, unless the occupancy is for a period of more than 30 days, each transient is subject to and shall pay a tax in the amount of eight percent of the rent charged by the operator. Said debt is extinguished only by payment to the operator or to the County. 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 Director of Finance may require that such tax be paid directly to the Director of Finance.
(Ord. No. NS-216.6, § 1, 8-26-86; Ord. No. NS-216.8, 12-13-05; Ord. No. NS-300.922, § 3, 3-6-18)
Sec. A30-51. - Exemptions. No tax shall be imposed upon:
(a)Any person as to whom, or any occupancy as to which, it is beyond the power of the County to impose the tax herein provided;(b)Any officer or employee of the federal or state government, or any political subdivision thereof, when on official business;(c)Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 65).
Full Breakdown
Sec. A30-50 imposes an 8 percent transient occupancy tax on every guest occupying a hotel, motel, inn, tourist home, recreational vehicle site or other lodging in unincorporated Santa Clara County for 30 consecutive days or less. The operator collects the tax along with the rent and remits it to the County Director of Finance. Sec. A30-49 defines 'hotel' broadly enough to cover short-term rental listings, not just traditional hotels. Federal, state and certain foreign-government employees on official business are exempt under Sec. A30-51. This 8% county rate applies only outside the county's fifteen incorporated cities, each of which sets its own hotel tax under its own municipal code.
Violations & Fines
Late remittance draws a 10% penalty, a second 10% penalty after 30 more days, up to 25% for fraud, plus 1.5% monthly interest on the unpaid tax under Sec. A30-55.
Frequently Asked Questions
Does this rate apply inside San Jose or Palo Alto?
Do short-term rentals like Airbnb owe this tax?
Sources & Official References
Other rules in Santa Clara County
California rules heatmap·Compare Santa Clara County to another location·View the California hotels & lodging overview
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