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Cupertino, CA Short-Term Rentals: Host Platform Liability (2026)

Significant Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified September 2026

Key Facts

Booking cutoff
5 business days after non-compliance notice
Record retention
3 years after each short-term rental stay
Governing sections
Sec. 5.08.060 and Sec. 5.08.070
Platform violation penalty
Misdemeanor charge
Subpoena response window
At least 30 days

Summary

Cupertino requires short-term rental hosting platforms to collect and remit transient occupancy tax, prompt hosts to post the City's registration number, and cut off bookings for non-compliant listings within five business days. A platform that ignores these duties is guilty of a misdemeanor under Municipal Code Sections 5.08.060 and 5.08.070.

Hosting platforms shall be required to prompt hosts to include the City-issued registration number in their listing(s), in a format designated by the City. Upon notice from the City that a listing is non-compliant, hosting platforms shall cease any short-term rental booking transactions for said listing(s) within five business days. A hosting platform shall not complete any booking transaction for any residential property or unit subject to a City notice, until notified by the City that the residential property or unit is in compliance with the local registration requirement. ... Any host violating any provision of this Chapter, or hosting platform that violates its obligations under Section 5.08.060, shall be guilty of a misdemeanor. ... Any host who violates any provision of this Chapter, or hosting platform that violates its obligations under Section 5.08.060, shall be subject to administrative fines, citations and administrative penalties pursuant to Title 1.

Full Breakdown

12, responsible for collecting and remitting the tax unless the City and the platform have a separate voluntary collection agreement. Platforms must retain, for three years after any stay, records of every reservation, tax payments, whether the stay was hosted or unhosted, length of stay, and guest counts; a platform that does not track hosted versus unhosted stays must keep a good-faith approximation instead. Platforms must prompt hosts to display the City-issued registration number on each listing, and once the City notifies a platform that a listing is non-compliant, the platform must stop taking bookings for that listing within five business days and cannot resume until the City confirms compliance.

070(D). The City Council may also issue administrative subpoenas under Government Code Sections 37104 to 37109 to obtain listing names, addresses, length of stay, and price paid, giving the platform at least thirty days to produce the records.

Violations & Fines

Under Section 5.08.070, a host or hosting platform that violates its Section 5.08.060 duties, including the five-business-day booking cutoff, is guilty of a misdemeanor. A platform found liable in a criminal, civil, or administrative case must reimburse the City and any participating law enforcement agency for their full investigative costs and pay all back transient occupancy taxes, on top of administrative fines and citations available under Title 1.

Frequently Asked Questions

What must a short-term rental hosting platform do under Cupertino law?
Under Section 5.08.060, the platform must collect and remit transient occupancy tax as the host's agent, keep three years of reservation and tax records, prompt hosts to post the City's registration number, and stop bookings for a listing the City flags as non-compliant within five business days.
What happens if a hosting platform ignores a City non-compliance notice?
Section 5.08.070 makes the platform guilty of a misdemeanor, exposes it to administrative fines and citations under Title 1, and requires it to reimburse the City's full investigative costs and pay any back transient occupancy taxes tied to the violation.
Can Cupertino force a hosting platform to hand over listing data?
Yes. The City Council may issue an administrative subpoena under Government Code Sections 37104 through 37109 to obtain a listing's host name, address, length of stay, and price, and the platform gets at least thirty days from service to respond.

Sources & Official References

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