Transient Occupancy Tax

Taxes paid on temporary lodging are called Transient Occupancy Taxes (TOT).

The County of Santa Clara collects TOT on hotels, motels, short-term rentals, and recreational vehicle sites located in unincorporated areas of the County.

If you're an owner of temporary lodging in unincorporated Santa Clara County, use TOT Online to:

  • Register your property
  • Report your TOT collections
  • Pay your TOT

    TOT—also called "hotel tax" or "bed tax”—is a lodging tax paid by anyone who rents a home, room, or space for 30 consecutive days or less. The owner or operator of the rental collects, reports, and pays the tax using TOT Online.

    You pay the tax if you're an owner or operator of temporary lodging in an unincorporated area of Santa Clara County.

    Temporary lodging is a hotel, inn, motel, recreational vehicle site, tourist house or room. This can include your home if you rent your space using sites like Airbnb, Home Away, etc.

    Collect the tax when you receive payment for the rental. On the customer's receipt, list the tax separately from the rental price.

    Pay the previous month's TOT on or before that last day of the current month. For example, pay October's TOT on or before November 30.

    Pay your monthly tax at TOT online.

    If you the miss the end-of-the-month deadline you'll pay:

    • a penalty that's 10% of the overdue tax and
    • 1.5% interest on the overdue amount

    If your tax is unpaid for more than 30 days, you’ll pay another 10% penalty on the overdue amount.​​​​​

    Each year, the first $500,000 in transient occupancy taxes supports art and culture projects in the County of Santa Clara. The remaining taxes fund human service needs in the County.

    TOT Online is hosted and managed by HdL Companies. For questions about the online service contact HdL at:

    HdL Companies Processing Center
    8839 N. Cedar Avenue #212
    Fresno, CA 93720
    (408) 550-8678

    Read the County's TOT Ordinance.

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