To apply for a TOT account in the City of Santa Clara, you must first apply for a business tax account. Once your New Business Tax Affidavit is received, our team will automatically set up your TOT account and notify you. You can begin the application online through the City’s website or contact the Business Tax Unit for assistance in person at 1500 Warburton Avenue, Santa Clara, CA; via phone at 408-615-2310; or via email at BusinessLicense@santaclaraca.gov.

No, the City of Santa Clara does not accept TOT, CFD, or TID forms submitted by email due to data privacy and payment processing compliance requirements.

You may submit your TOT, CFD, and TID forms and payments by one of the following methods:

• Online via the TOT/CFD/TID Payment Portal using your account number and PIN
• By mail to the address listed on your return form
   

If you need help accessing your account or portal credentials, please contact the Business Tax Unit in person at 1500 Warburton Avenue, Santa Clara, CA; via phone at 408-615-2310; or via email at BusinessLicense@santaclaraca.gov.

The requirement to collect and remit TOT, CFD, or TID depends on your hotel’s location and participation status:

• Transient Occupancy Tax (TOT): Applies to all lodging operators within the City of Santa Clara.
• Community Facilities District Tax (CFD): Applies only to hotels in the designated CFD boundary, near Levi’s Stadium.
• Santa Clara Tourism Improvement District Assessment (SCTID): Applies to hotels participating in the Tourism Improvement District.

 If you’re unsure about your property’s boundary eligibility:

• Contact the City’s Business Tax Unit at 1500 Warburton Avenue, Santa Clara, CA; via phone at 408-615-2310; or via email at BusinessLicense@santaclaraca.gov
• Review the official TID boundary map and details by clicking: Management District Plan
• Learn more about the Santa Clara Tourism Improvement District by clicking: SCTID webpage

Yes. Even if you have no taxable rents to report for the period, you are still required to file a TOT return with the City of Santa Clara.

Filing a “zero return” ensures your account remains in good standing and avoids potential compliance notices. You can submit your return using the TOT/CFD/TID online Payment Portal webpage or by regular mail.

If you have questions or need help with filing, please contact the Business Tax Unit at 1500 Warburton Avenue, Santa Clara, CA; via phone at 408-615-2310; or via email at BusinessLicense@santaclaraca.gov.

Yes, miscellaneous hotel charges may be subject to the Transient Occupancy Tax (TOT), Community Facilities District (CFD) Tax, and Tourism Improvement District (TID) Assessment, depending on how the charges are tied to room occupancy.

Under City Code Section 3.25.020, only charges directly tied to the use, possession, or right to use a room for dwelling, lodging, or sleeping purposes are considered “rent” and subject to TOT. The CFD tax and TID assessment mirror the TOT rules. Thus, any charge subject to TOT is also subject to CFD and TID.

Please see the below guidance:

• Miscellaneous Income subject to TOT, CFD, and TID:
  Charges such as pet fees, guest room damage fees, smoking fees, move-in fees, housekeeping services fees, and cleaning fees incurred in a room used for lodging are considered part of the taxable rent, as they are directly connected to the occupancy of a sleeping room.
  
  
• Miscellaneous Income not subject to TOT, CFD, TID:
  Charges for meeting room use, parking, and associated food and beverage tied to meeting or event space are not subject to TOT, as they relate to the use of non-lodging spaces.

No. To qualify for the Over 30-Day TOT exemption, the guest must have a signed pre-occupancy agreement before or at the time of check-in that clearly states the guest intends to stay for at least 31 consecutive days. A reservation or agreement for only 30 days does not meet the requirement.

If the guest later decides to extend their stay beyond 30 days, the exemption cannot be applied retroactively to the first 30 days, even if the total length of stay ends up being 31 days or more. The exemption only applies starting on the thirty-first (31st) consecutive day, as outlined in the Santa Clara City Code.

Reference: "On the thirty-first (31st) consecutive day, and on each consecutive day thereafter, the transient occupancy tax shall not apply."
(Ord. 1847 § 2, 10-20-09; Ord. 2033 § 1, 10-19-21)

To qualify for the Over 30-Day exemption, the original reservation must be for at least 31 consecutive days, and the original guest must actually complete the 31-day stay. If the original occupant who signed the Over Thirty-Day Exemption Form leaves early, the exemption no longer applies, and TOT, CFD, and TID taxes must be remitted from their check-in date through the date of departure.

Even if the exemption no longer applies, the hotel is still required to submit the original signed Over Thirty-Day Exemption Form for that reporting period to document the attempted exemption.

If a new guest takes over the room, the exemption does not restart automatically. A second exemption form may not be submitted for the same room and time period. The new guest’s stay must be treated as a separate reservation, and taxes must be collected unless a new agreement is signed that obligates the guest to at least a 31 consecutive day stay, properly documented from the start of the new guest’s stay.

Please include a note about the change in occupancy and attach the original exemption form along with supporting documentation in your exemption report for the applicable period.

The “Total Exempt Amount” on the City’s Tax Exemption Report should reflect only the nights that fall within the specific reporting period of the Tax Exemption Report. For example, if a guest stays 51 exempt nights from April 10 to May 30, the operator should only report the April portion (e.g., April 10–30) in the April report. The May nights should be reported in the Tax Exemption Report for May.

This ensures consistency and prevents overstating exemptions in any single month.

Operators are required to provide exemption backup for all months an exemption is applied.

If a sales group or block of rooms has identical check-in/out dates and room rates, the operator should:

• Report the actual rate of one room in the “Rate” column
• Report the “Total Exempt Amount” as:

                   Number of rooms × Number of exempt nights × Nightly rate

Each room must still be reported on a separate line or clearly itemized, and each guest must sign their own Over 30-Day Exemption Form — group signatures are not allowed under current policy.

Yes, you are required to obtain a Business License and register for a Transient Occupancy Tax (TOT) account as an individual host if your short-term rental is located in the City of Santa Clara.

If your listing is on Airbnb, the platform collects and remits TOT to the City on your behalf. You do not need to file separately, but you are responsible for ensuring the listing is accurate and compliant.

For updates or questions about your specific situation, please contact the City’s Business Tax Unit at 1500 Warburton Avenue, Santa Clara, CA; via phone at 408-615-2310; or via email at BusinessLicense@santaclaraca.gov.