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.
Santa Clara County, CA
Santa Clara County STR operators must collect and remit TOT on stays 30 days or less. City rates vary (San Jose 10 percent, Sunnyvale 12.5 percent). Hosts re...
Santa Clara County, CA
Santa Clara County has no countywide parking tax in unincorporated areas. San Jose imposes a 10% parking-tax on commercial parking facilities. Other SCC citi...
See how Santa Clara County's transient occupancy tax rules stack up against other locations.
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