Cupertino, CA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Registration fee
- Set by City Council resolution, non-refundable
- Tax duty
- Hosting platform collects and remits the 12% TOT
- Legal status
- Platform is host's tax agent under Sec. 5.08.060
- Records retention
- 3 years of reservation and tax records
- Enforcement
- Misdemeanor plus administrative fines under Title 1
- Renewal proof
- Must show TOT paid on prior rentals
Summary
Cupertino short-term rental hosts must pay a registration fee set by City Council resolution before receiving a permit, and hosting platforms handling bookings must collect and remit the same 12 percent transient occupancy tax that hotels pay. The platform acts as the host's tax agent under Municipal Code Section 5.08.060, working alongside Chapter 3.12's occupancy tax rules.
Fee: The host shall pay a registration fee prescribed by City Council resolution, no part of which shall be returnable to the registrant. ... Hosting platforms shall be responsible for collecting all applicable transient occupancy taxes and remitting the same to the City, unless the City and hosting platform have entered a valid voluntary collection agreement or other agreement for the collection and remittance of transient occupancy taxes for short-term rentals. The hosting platform shall be considered an agent of the host for purposes of transient occupancy tax collections and remittance responsibilities pursuant to Chapter 3.12 of the Municipal Code.
Full Breakdown
040 requires the application to include a registration fee prescribed by City Council resolution, none of which is refundable to the registrant even if registration is denied. Renewal applications must also show proof that Transient Occupancy Tax has been paid on the property and on any other short-term rental the same host operates in the city. 12 and remitting them to the city, unless the city and the platform have signed a voluntary collection agreement covering that duty instead. The hosting platform is treated as the host's agent for tax collection and remittance.
Platforms must keep three years of records showing reservation history, tax payments, stay type (hosted or unhosted), length of stay and number of guests per reservation, and must prompt hosts to display their city-issued registration number in every listing. 070(D). 060.
Violations & Fines
A host or hosting platform that violates Chapter 5.08, including the Section 5.08.060 tax-collection duties, is guilty of a misdemeanor and is separately subject to administrative fines and citations under Title 1. Anyone found liable in a criminal, civil or administrative case must reimburse the city's full investigative costs and pay all back transient occupancy taxes owed. The City Council may also issue administrative subpoenas for listing and payment records under Government Code Sections 37104 to 37109.
Frequently Asked Questions
Do short-term rental hosts pay a separate fee in Cupertino?
Who collects the transient occupancy tax on an Airbnb or Vrbo booking?
What happens if a hosting platform does not collect the tax?
How long must a hosting platform keep short-term rental records?
Sources & Official References
Other rules in Cupertino
How Cupertino compares: Cities with the Highest Short-Term Rental Taxes·California rules heatmap·Compare Cupertino to another location·View the California short-term rentals overview
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