Santa Cruz County, CA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Vacation rental TOT rate
- 14% of rent charged
- Hotel/motel TOT rate
- 12% of rent charged
- Filing frequency
- Quarterly, due month after close
- Original delinquency penalty
- 10% of tax owed
- Continued delinquency penalty
- 15% more after 30 days
- Nonfiling penalty
- $25.00 per missed return
- Enforcing office
- Auditor-Controller-Treasurer-Tax Collector
Summary
Unincorporated Santa Cruz County taxes vacation rental stays at 14% of rent, two points above the 12% hotel rate, under SCCC § 4.24.030. Operators must hold a Tax Administrator-issued registration certificate, collect the tax from guests, and remit it quarterly.
For the privilege of occupancy in any transient occupancy facility that is a hotel, motel, inn, or similar commercial lodging facility, such transient is subject to and shall pay a tax in the amount of 12 percent of the rent charged. For the privilege of occupancy in any transient occupancy facility that is a vacation rental property, such transient is subject to and shall pay a tax in the amount of 14 percent of the rent charged. Such tax constitutes a debt owed by the transient to the County which is extinguished only by payment to the operator or to the County.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 5004302; v11 updated 2026-05-19; through 05-19-2026).
Full Breakdown
700. 080: returns and full payment are due on or before the last business day of the month following the close of each calendar quarter. 075. 135, waived once per rolling 12-month period. 105. Unpaid tax can become a recorded lien on the operator's real property lasting up to 10 years. 110.
Violations & Fines
Late remittance draws a 10 percent penalty, an additional 15 percent if still unpaid 30 days later, and a 40 percent penalty if the Tax Administrator finds fraud, plus 1.5 percent monthly interest on the unpaid tax (§ 4.24.130). A first-time delinquency penalty can be waived once every 24 months if the operator shows the delay was beyond its control and pays the tax and interest first. Failing to register, file a return, or filing a false return is a misdemeanor under § 4.24.150, and the Tax Administrator can revoke the operator's registration certificate under § 4.24.160, with notice copied to the Planning Department and the Sheriff.
Frequently Asked Questions
What is the transient occupancy tax rate on a Santa Cruz County vacation rental?
Do vacation rental operators need to register before collecting the tax?
How often are vacation rental occupancy tax returns due in Santa Cruz County?
What happens if a Santa Cruz County vacation rental operator pays the tax late?
Sources & Official References
Other rules in Santa Cruz County
How Santa Cruz County compares: Cities with the Highest Short-Term Rental Taxes·California rules heatmap·Compare Santa Cruz County to another location·View the California short-term rentals overview
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