Sunnyvale, CA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- TOT rate
- 12.5% of rent, effective January 1, 2019
- Registration
- TOT certificate required within 30 days
- Returns due
- Last day of month after each reporting month
- Late penalty
- 10% plus 10% at 30 days, 25% if fraud
- Interest
- 1% per month on unpaid tax
- Permit fee
- Set by city council resolution, § 19.76.080
- Tax administrator
- Director of Finance
Summary
Sunnyvale short-term rental hosts collect and remit a 12.5% transient occupancy tax on every stay under SMC 3.16.040(d), register for a TOT certificate under 3.16.070, and pay whatever permit fee the city council sets by resolution under 19.76.080.
§ 19.76.080. Fees. The city council may establish and set by resolution all fees and charges as may be necessary to effectuate the purpose of this chapter. ... § 3.16.040(d): Commencing January 1, 2019, and continuing thereafter, the amount of the tax shall be twelve and one-half percent of the rent charged by the operator.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4856529; v14 updated 2026-05-19).
Full Breakdown
16. 040 sets the current rate: commencing January 1, 2019 and continuing thereafter, the tax is twelve and one-half percent of the rent charged by the operator, a figure that climbed from an original eight percent in 1965 through several council-adopted increases in 2007, 2009 and 2014. 070. 080. 080 authorizes the city council to establish and set by resolution all fees and charges necessary to effectuate the short-term rental chapter, meaning the permit application fee itself is set outside the code text and can change by council resolution rather than ordinance amendment.
Violations & Fines
Late TOT remittance draws a ten percent original delinquency penalty, an additional ten percent if unpaid more than thirty days after the due date, a twenty-five percent penalty if the tax administrator finds fraud, and interest of one percent per month on the unpaid tax, all under Section 3.16.090. Every penalty and interest amount becomes part of the tax owed. Operating without the required TOT registration certificate or short-term rental approval is separately enforceable as a public nuisance under Section 19.76.090.
Frequently Asked Questions
What is Sunnyvale's transient occupancy tax rate on short-term rentals?
Do Sunnyvale short-term rental hosts pay a separate permit fee?
What happens if I remit transient occupancy tax late in Sunnyvale?
Sources & Official References
Other rules in Sunnyvale
How Sunnyvale compares: Cities with the Highest Short-Term Rental Taxes·California rules heatmap·Compare Sunnyvale to another location·View the California short-term rentals overview
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