Transient Occupancy Tax and Tourism Marketing District

On November 6, 2012, the Santa Cruz County voters approved an increase to the Transient Occupancy Tax from 9.5% to 11% in the unincorporated areas of the County. The voter approved increase will be effective on July 01, 2013. (Santa Cruz County Code 4.24.030) Transient Occupancy Tax Operators should begin charging the 11% as of that date and quote the new rate with any reservations for July 01, 2013, or thereafter.

Transient Occupancy Tax

Starting January 1st, 2023 TOT will be increasing to 14% for Vacation Rentals and 12% for Hotels/Motels.

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 11% 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.

Transient Occupancy Tax Forms

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 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.