Santa Cruz, CA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Code
- Ch. 3.28
- Trigger
- Rentals under 30 days
- Required
- Operator registration
Summary
Santa Cruz Municipal Code Ch. 3.28 imposes the Uniform Transient Occupancy Tax on accommodations rented for 30 consecutive days or less, including STRs, hotels, motels, and B&Bs.
'Transient' shall mean any person who exercises occupancy or is entitled to occupancy by reason of concession, permit, right of access, license or other agreement for a period of thirty consecutive calendar days or less, counting portions of calendar days as full days.
Full Breakdown
Operators must register, file periodic returns, and remit collected tax to the Finance Department. Failure to collect or remit is grounds for the director of finance to issue a determination, attach liens, and pursue collection via warrant or seizure under §§3.28.131–134. Retroactive payment plus all penalties and interest is required before any STR permit will be issued under §24.12.1750(6). Hosting platforms may collect TOT but operators remain ultimately responsible.
Violations & Fines
Misdemeanor under §3.28.150. Collected-but-unremitted tax can be recovered with penalties and interest, and the STR permit may be revoked.
Frequently Asked Questions
Does Airbnb file my TOT?
What if I never paid TOT before?
Sources & Official References
Other rules in Santa Cruz
How Santa Cruz compares: Cities with the Highest Short-Term Rental Taxes·California rules heatmap·Compare Santa Cruz to another location·View the California short-term rentals overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.