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 13.5%. This rate increased from 12.5% to 13.5% effective January 1, 2025, as approved by the City Council on November 12, 2024.  Notification regarding this increase was sent to hotel owners/managers.

• The current Community Facilities District Tax rate is 2.0%. 
• The current Tourism Improvement District Assessment rate is 2.0%.

Please complete and return the Transient Occupancy/Community Facilities District Tax Return Form. The Refund Claim Form is available online.

Online Payment Portal

The City accepts online E-checks payment for all taxes and assessments. Use the Online Payment Portal to submit your forms and make payments.

Exemptions:

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

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

Sample & Instructions:

• TOT Sample with CFD Tax
  
• TOT Sample without CFD Tax
• SCTID Sample
• Instructions

Contact Us

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