Please note, as of July 1, 2013 the Transient Occupancy Tax will increase to 11% and returns will be due monthly from all operators.
The City levies a 11% tax for the privilege of occupying a room or rooms or other living space in a hotel, inn, tourist home or house, motel or other lodging wherein living accommodations for periods less than thirty days are customarily offered for hire. The tax is paid by the occupant and collected by the operator. The operator then remits the tax to the city.
If your property is subject to the Transient Occupancy Tax, please return the registration application, using a separate registration form for each rental address.
• Application Form
• 11% TOT Remittance Form - effective July 1, 2013
Room occupancy is exempt from taxation only if your employer is expressly exempt from such taxation under federal law and the incidence of the tax would otherwise fall upon your employer. For more information please refer to Santa Cruz Municipal Code section 3.28.040. To claim an exemption from the TOT please complete the TOT Certificate of Tax Exemption form. Note to hotel owners: A copy of the TOT Certificate of Tax Exemption must be keep on file in case of audit.
Santa Cruz County Tourism Marketing District
On June 15, 2010 the County of Santa Cruz approved the formation of the Santa Cruz County Tourism Marketing District (SCCTMD), which is also supported by the incorporated cities in Santa Cruz County. The SCCTMD is a benefit assessment district proposed to help fund marketing and sales promotion efforts for Santa Cruz County lodging businesses.
To report TMD fees collected on behalf of the SCCTMD, the operators can use the form provided here:
TMD Remittance Form