Santa Clara County imposes a Transient Occupancy Tax under Title B on hotel stays in unincorporated areas. Cities collect their own TOT at higher rates: San Jose 10%, Sunnyvale 12.5%, Mountain View 10%, with funds supporting general operations and tourism.
Santa Clara County's Transient Occupancy Tax under Code Title B levies tax on transient lodging (under 30 days) in unincorporated SCC at a 10% rate. Most commercial lodging sits inside cities with their own TOT ordinances. San Jose imposes 10% under Municipal Code Chapter 4.72, generating tens of millions annually for general fund and convention-facility uses. Sunnyvale charges 12.5% (one of California's highest), Mountain View 10%, Palo Alto 14% (counting tourism business improvement district add-on), Cupertino 12%, and Santa Clara 12.5%. Operators including hotels, motels, and short-term rental hosts must register, collect from guests, file returns, and remit. Online platforms like Airbnb collect on hosts' behalf in most SCC cities.
Late or unpaid TOT triggers 10% penalty plus 0.5% monthly interest under most SCC ordinances. Willful evasion or false returns add 25% penalty plus misdemeanor liability up to $1,000. Repeated noncompliance revokes business licenses and registration certificates.
See how Mountain View's transient occupancy tax rules stack up against other locations.
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