Santa Clara, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Current TOT rate
- 13.5% of rent (since Jan. 1, 2025)
- Enforcing office
- Director of Finance
- Transient threshold
- 30 consecutive days or less
- Filing frequency
- Quarterly return and remittance
- Willful noncompliance penalty
- 25% of unpaid tax
- Registration deadline
- Within 30 days of starting business
Summary
Santa Clara taxes hotel and short-term lodging stays at 13.5% of the rent charged, effective January 1, 2025, under Chapter 3.25 of the City Code. "Hotel" is defined broadly to cover motels, apartment houses, dormitories, mobile homes and house trailers rented for lodging, so short-term rental stays under 30 days fall under the same tax as traditional hotels.
(a) For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax as imposed from time to time by City Council resolution. Said tax shall be a percentage of the rent charged by the operator to the occupant. (b) On and as of January 1, 2025, and continuing thereafter until further change by City Council resolution, the amount of the tax imposed is thirteen and one-half percent (13.5%) of the rent charged by the operator.
Full Breakdown
Operators must collect the tax from every transient at the time rent is paid and hold it in trust for the City until remitted to the Director of Finance (SCCC § 3.25.050). A stay becomes non-transient, and therefore untaxed, only after 30 consecutive days occupied under a written agreement obligating the guest to pay market rate for at least 31 consecutive days (SCCC § 3.25.020(g)). Operators must register within 30 days of starting business and post a Transient Occupancy Registration Certificate on the premises (SCCC § 3.25.080).
Returns and full payment are due quarterly, by the last day of the month following each calendar quarter, filed with the Director of Finance either by mail or in person at City Hall Finance Department (SCCC § 3.25.090). Exemptions apply to federal or state officers on official business (with documentation), foreign government employees under treaty, and nonprofit religious, educational or charitable lodging facilities not operated for profit (SCCC § 3.25.040). No exemption is granted unless claimed in writing, under penalty of perjury, at the time rent is collected.
Violations & Fines
An operator who fails to remit on time owes delinquency interest under SCCC § 3.25.110, calculated at the T-Bill rate plus 3% prorated monthly. If the Director of Finance finds willful noncompliance or repeated delinquency, a 25% penalty is added to the unpaid tax (SCCC § 3.25.100(b)). If an operator refuses to collect or report the tax, the Director may audit the operator's records at the operator's expense and assess tax, interest and penalties by mailed notice; the operator has 30 days to request a hearing before the assessment becomes final and payable (SCCC § 3.25.120).
Frequently Asked Questions
What is Santa Clara's hotel tax rate?
Does the tax apply to short-term rentals, not just hotels?
Who has to collect and remit the tax?
Sources & Official References
Other rules in Santa Clara
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Transient Occupancy Tax in Nearby Cities
How other cities in Santa Clara County handle transient occupancy tax.