Santa Cruz County, CA Short-Term Rentals: Taxes & Fees (2026)

Short-term lodging in unincorporated Santa Cruz County is taxed under the Uniform Transient Occupancy Tax in SCCC Chapter 4.24. The County Treasurer-Tax Collector levies the tax at 14% of rent for vacation rentals and 12% for hotels and motels, collected from guests and remitted by the operator. A separate Santa Cruz County Tourism Marketing District (SCCTMD) assessment applies to qualifying lodging businesses. Each vacation rental owner must meet SCCC 4.24 and register for transient occupancy tax, or show proof of registry with a verified online platform, as a condition of the land-use permit under SCCC 13.10.694(D). On top of taxes, the County charges permit and processing fees. According to the County's published short-term rental fee schedule, a new Non-Hosted (Vacation) Rental permit deposit is approximately $1,807.90 for a unit of three or fewer bedrooms and $3,316.45 for four or more bedrooms, with renewals at $149.60. New Hosted Rental permits run about $660.95 with renewals at $570.55, and the annual wait-list maintenance fee is $145.00. Because these are deposits against actual processing costs, applicants may be asked to add funds if costs run higher. These figures are set administratively and can change, so operators should confirm current amounts with the Unified Permit Center and Tax Collector.