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.
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.
Misdemeanor under §3.28.150. Collected-but-unremitted tax can be recovered with penalties and interest, and the STR permit may be revoked.
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