Airbnb Frequently Asked Questions

Starting on April 15, 2016 Airbnb began collecting and remitting TOT on completed booking transactions for occupancy of accommodations located in the unincorporated County of Santa Cruz.

  • Airbnb calculates applicable TOT and collects the TOT from guests at the time of booking. Airbnb then takes care of remitting collected TOT to the County of Santa Cruz on the hosts’ behalf.
  • Hosts can look at the Gross Earnings section of their transaction history on the Airbnb site. The TOT also appears as a line item on all guest receipts issued by Airbnb.
  • This is a mandatory collection for all bookings made through Airbnb.

1.) Q – Who is responsible for paying TOT on bookings prior to April 15, 2016

A - As in the past, each Host is responsible for collecting and remitting TOT to the Santa Cruz County Tax Office. Any booking you have through Airbnb prior to April 15, 2016 will still need to be reported to the Tax Collector

What is the required paperwork to report April transactions that include Airbnb rentals?

  1. Complete one remittance to the County for Airbnb rentals from April 1 - 14, 2016.
  2. Complete one remittance to the County for all non - Airbnb transactions for April 1 - 3 0 , 2016.

3.) Q – Do I still need to have a Transient Occupancy Tax Certificate if Airbnb is collecting the tax?

A – If your rentals only come from Airbnb, make sure to include that information when you apply for your Certificate. We will then send you an exclusive Airbnb Certificate.

4.) Q – What if I book my home through other websites?

A – Y ou are still required to collect and remit the tax for bookings made outside of the Airbnb network.

5.) Q – How do I report my Airbnb activity on monthly returns?

A – You should not be reporting your Airbnb activity after April 15, 2016 . Airbnb will be remitting TOT on your behalf.

6.) Q - Is Airbnb collecting the Transient Occupancy Tax in the cities?

A - No. At this time, Airbnb is only collecting the Transient Occupancy Tax for hosts located in the unincorporated portion of the County.

For more information regarding Airbnb, please refer to Airbnb.com FAQ’s - tax. For more information, please contact the Santa Cruz Tax Office at: TOT@santacruzcounty.us