Santa Cruz County, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Hotel/motel TOT rate
- 12% of rent charged
- Vacation rental TOT rate
- 14% of rent charged (contrast)
- Transient defined as
- Stay of 30 days or less
- Filing frequency
- Quarterly returns to Tax Administrator
- Registration deadline
- Within 30 days of opening
- Fraud penalty
- 40% added to unpaid tax
- Enforcing office
- Auditor-Controller-Treasurer-Tax Collector
Summary
Guests at a hotel, motel, inn or similar commercial lodging facility in unincorporated Santa Cruz County pay a 12% transient occupancy tax on rent under SCCC § 4.24.030, collected by the operator and remitted to the County's Tax Administrator.
For the privilege of occupancy in any transient occupancy facility that is a hotel, motel, inn, or similar commercial lodging facility, such transient is subject to and shall pay a tax in the amount of 12 percent of the rent charged. ... The transient shall pay the tax to the operator of the transient occupancy facility 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.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 5004302; v11 updated 2026-05-19; through 05-19-2026).
Full Breakdown
030 imposes a 12 percent Transient Occupancy Tax on rent paid for occupancy in a hotel, motel, inn or similar commercial lodging facility, a rate two points lower than the 14 percent charged on vacation rental property under the same section. 020(H) expressly includes hotels, motels, inns, tourist homes, studio hotels, lodging houses and similar lodging, while excluding facilities run by a local government, timeshare owners occupying their own interest, and state park campsites. 060 bars an operator from advertising that it will absorb the tax itself. 075. 090. 110.
Violations & Fines
An operator who remits late owes a 10 percent penalty on top of the tax, an added 15 percent if still unpaid 30 days after the due date, and up to 40 percent more if the Tax Administrator finds fraud, plus interest at 1.5 percent per month on the unpaid balance (§ 4.24.130). Failing to register, file a return, or filing a false or fraudulent report is a misdemeanor under § 4.24.150, and the Tax Administrator may revoke the operator's registration certificate under § 4.24.160, notifying the Planning Department and Sheriff.
Frequently Asked Questions
What is the hotel occupancy tax rate in unincorporated Santa Cruz County?
Who has to register a hotel with the County before renting rooms?
How often must a Santa Cruz County hotel file transient occupancy tax returns?
Can a Santa Cruz County hotel operator absorb the occupancy tax instead of charging guests?
Sources & Official References
Other rules in Santa Cruz County
California rules heatmap·Compare Santa Cruz County to another location·View the California hotels & lodging overview
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