Transient Occupancy Tax
Uniform Transient Occupancy Tax (TOT), also known as "hotel tax" or "bed tax," is authorized under the State Revenue and Taxation Code 7280 as an additional source of non-property tax revenue to local government. This tax is levied at a rate of 12% for Hotel/Motels and 14% for Vacation Rentals and applies to any facility, or any portion of any facility, which is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes, and includes any hotel, inn, tourist home or house, motel, studio hotel, lodginghouse, roominghouse, apartment house, dormitory, public or private club, mobile home or house trailer at a fixed location, or other lodging in the unincorporated areas of the County of Santa Cruz.
| Reporting Period |
Due Date |
| Q1: January – March |
April 30th |
| Q2: April – June |
July 31st |
| Q3: July – September |
October 31st |
| Q4: October – December |
January 31st |
TOT Certificate Types
The Santa Cruz County Tax Collector’s Office issues different types of Transient Occupancy Tax (TOT) Certificates based on how and where a short-term rental is advertised.
The type of TOT Certificate issued determines which platforms may be used to advertise the rental and whether TOT must be reported and remitted directly to the County or is collected and remitted by a participating platform under a Voluntary Collection Agreement (VCA).
COxxxxx – General TOT Certificate
This certificate allows a short-term rental to be advertised on any platform, including Airbnb, VRBO, or other booking platforms.
The certificate holder is responsible for reporting and remitting TOT directly to the Santa Cruz County Tax Collector’s Office for bookings made through platforms that do not collect and remit TOT to the County under a VCA.
ABxxxxx – Airbnb Certificate
This certificate allows a short-term rental to be advertised exclusively on Airbnb.
Under the County’s Voluntary Collection Agreement with Airbnb, Airbnb collects, reports, and remits applicable TOT to the County on behalf of the certificate holder.
As long as the rental is advertised exclusively on Airbnb, no additional TOT reporting or remittance to the County is required by the certificate holder.
VRxxxxx – VRBO Certificate
This certificate allows a short-term rental to be advertised exclusively on VRBO.
Under the County’s Voluntary Collection Agreement with VRBO, VRBO collects, reports, and remits applicable TOT to the County on behalf of the certificate holder.
As long as the rental is advertised exclusively on VRBO, no additional TOT reporting or remittance to the County is required by the certificate holder.
VRABxxxxx – Airbnb & VRBO Certificate
This certificate allows a short-term rental to be advertised exclusively on both Airbnb and VRBO.
Under the County’s Voluntary Collection Agreements with Airbnb and VRBO, the platforms collect, report, and remit applicable TOT to the County on behalf of the certificate holder.
As long as the rental is advertised exclusively on Airbnb and/or VRBO, no additional TOT reporting or remittance to the County is required by the certificate holder.
Important
A TOT Certificate is specific to the platform(s) identified by the certificate type. Certificate holders must ensure that they are advertising their short-term rental only on the platform(s) authorized by their certificate.
If a short-term rental is advertised or booked through another platform that does not collect and remit TOT under a County VCA, the certificate holder may be responsible for reporting and remitting TOT directly to the Santa Cruz County Tax Collector’s Office.
Transient Occupancy Tax Forms