Fred Keeley, Treasurer
County Government Center
701 Ocean Street, Room 150 ·
Santa Cruz, California 95060
Phone (831) 454-2510 ·
Fax (831) 454-2257· E-Mail
Normal Business Hours are from 8:00 am to 5:00 pm Monday through Friday
TRANSIENT OCCUPANCY TAX AND TOURISM MARKETING DISTRICT
On November 8, 2011, the Santa Cruz County Board of Supervisors amended the County Code to reduce the Transient Occupancy Tax from 10% to 9.5% in the unincorporated areas of the County. This action was taken to comply with a court decision that invalidated a previous 0.5 % increase in the tax. A lodger who paid the 10% Transient Occupancy Tax to an operator during the 3 year period preceding the amendment may make a claim to the County of Santa Cruz Treasury Department for the claimable 0.5% using the appropriate claim form.
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 9.5% and
applies to any 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.
Transient Occupancy Tax Frequently Asked Questions
Transient Occupancy Tax Ordinance
Transient Occupancy Tax Forms
TOT Registration Application 
TOT & Tourism Marketing District Monthly Reporting Form
SANTA CRUZ COUNTY TOURISM MARKETING DISTRICT (SCCTMD) ASSESSMENT
The SCCTMD establishes an assessment on certain tourism business within Santa Cruz County and the funds raised through this self-assessment are used only for specific tourism marketing purposes. Pursuant to the Property and Business Improvement District Law of 1994 (Streets and Highway Code §36600 et. seq.), the Santa Cruz County Hospitality and Lodging Association (SCCHLA) and the Santa Cruz County Conference and Visitors Council (SCCCVC) developed the Santa Cruz County Tourism Marketing District (SCCTMD) as a benefit assessment district to help fund marketing and sales promotion efforts for Santa Cruz County lodging businesses.
SCCTMD Assessment Frequently Asked Questions
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