Transient Occupancy Tax

Two types of short-term lodgers do not need to pay TOT:

• Federal or state workers on official business
• International governmental employees who are exempted by federal law or international treaty

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.

The tax is 8% of your property's 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.​​​​​

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're required to register your property within 30 days of your first rental.

Register your property at TOT Online.

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

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.

"Transient" in this context means short-term. The tax is collected from lodgers who rent a room or space for 30 days or less.