Cupertino levies a 12% Transient Occupancy Tax on stays of 30 nights or shorter, including cleaning fees, under Municipal Code Chapter 3.12. Airbnb collects and remits the tax for bookings on its platform; operators using other channels must collect and remit it themselves.
California has no statewide lodging tax, so the only occupancy tax is the City's Transient Occupancy Tax under Cupertino Municipal Code Chapter 3.12, set at 12% of the rent for stays of 30 nights or shorter, including any cleaning fees. Under an agreement effective August 2018, Airbnb collects and remits the 12% TOT on the operator's behalf for stays booked through Airbnb; operators renting through Vrbo or directly must register with the City, collect the 12% from guests, and remit it themselves. Operators must also hold a Business License Certification and pay the annual registration fee (reported at roughly $200-$211). Confirm current amounts with the City, since the TOT rate is set by ordinance and fees by resolution.
Failing to collect or remit the 12% TOT violates CMC Chapter 3.12 and exposes the operator to back taxes, penalties, and interest; unlicensed operation is separately enforceable under Chapter 1.12.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
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Cupertino's Water-Efficient Landscape Ordinance (Municipal Code Chapter 14.15) implements California's MWELO and caps turf at 25% of landscape area, favoring...
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Cupertino places no ban on residential rainwater harvesting and actively encourages on-site rainwater and graywater capture in its Water-Efficient Landscape ...
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Cupertino has permanent water-waste prohibitions under Municipal Code Chapter 15.32, banning runoff, hosing pavement, and un-nozzled hoses. Water is supplied...
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Cupertino declares overgrown weeds and dry brush a fire nuisance under Municipal Code Chapter 9.08, enforced through a Santa Clara County weed abatement prog...
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