The City of Santa Clara's Transient Occupancy Tax  (TOT) Code requires that any person or business engaged in the renting of any number of rooms for lodging, dwelling, or sleeping purposes, must collect, report and remit Transient Occupancy Tax.

The current Transient Occupancy Tax rate is 12.5%. The City Council will be considering an increase from 12.5% to 13.5% at the October 22, 2024 City Council meeting.  Notification regarding this proposed increase and the scheduled meeting was sent to hotel owners/managers.

The current Community Facilities District Tax rate is 2.0%

Please complete and return the Transient Occupancy/Community Facilities District Tax Return Form.  Completed  sample forms are available for review:  Sample with CFD tax and Sample without CFD tax. The Refund Claim Form is available online.

Exemptions:
Under special circumstances, some guests may be exempt from requirements:

• 30 Day Exemption Form
• Government Employee Exemption Form
• Tax Exemption Report Form 

Questions? Please contact us at:
Municipal Services, Business Tax & License
1500 Warburton Ave., Santa Clara, CA
Phone: 408-615-2310
Fax: 408-241-1543
Email: BusinessLicense@santaclaraca.gov

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