Santa Clara County, CA Short-Term Rentals: Taxes & Fees (2026)

The County's Transient Occupancy Tax (TOT) is the central financial obligation for short-term rentals in unincorporated Santa Clara County. Under Sec. A30-50 (Tax imposed) of the Transient Occupancy Tax Ordinance, for the privilege of occupancy in a hotel in the unincorporated areas of the County, each transient is subject to and shall pay a tax 'in the amount of eight percent of the rent charged by the operator.' A 'transient' is a person occupying lodging for 30 days or less; a guest is deemed a transient until the period of 30 days has expired (Sec. A30-49). The host (operator) collects the tax from the guest at the time rent is paid and remits it to the County. The tax applies to a broad range of lodging, including tourist homes or houses, motels, inns, and recreational-vehicle sites, which is how short-term rentals are covered. The County operates an online TOT system through the Department of Tax and Collections for registration and remittance. Proceeds go to the County general fund (Sec. A30-61); the County has publicized that a portion of TOT supports arts, culture, and human-service programs. Late or unpaid tax is subject to penalties and interest under Sec. A30-55. Note that cities within Santa Clara County set their own, often higher, TOT rates, so the eight-percent figure applies only to unincorporated parcels.