SJMC Chapter 4.72 imposes a 10% Transient Occupancy Tax on every hotel, motel, and short-term rental stay under 30 days in San Jose. Operators register, collect from guests, and remit monthly to Finance, on top of a separate Tourism Improvement District assessment.
San Jose Municipal Code Chapter 4.72 imposes a Transient Occupancy Tax of 10 percent on the rent paid for any room or short-term lodging in San Jose occupied for fewer than 30 consecutive days. Operators of hotels, motels, bed and breakfasts, and platform short-term rentals must register with the Finance Department, collect TOT from guests, and file monthly returns. A separate San Jose Tourism Improvement District assessment of roughly 4 percent funds destination marketing through Visit San Jose. Online platforms like Airbnb and VRBO collect and remit on behalf of hosts under voluntary collection agreements. Stays of 30 days or longer are exempt as residential tenancies. Government employees on official travel are exempt with proper documentation under SJMC 4.72.
Failure to register, collect, file, or remit SJMC 4.72 TOT is a misdemeanor with penalties up to 25% plus interest. Operators who collect but fail to remit face personal liability; STR violations can also trigger permit revocation.
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