Transient Occupancy Tax (TOT) returns for Hotels and Short-Term Rentals can now be submitted online, by phone, and mail to simplify your monthly reporting. To submit your TOT online, please click the “Submit a STR License Application” found below under the Apply box. This will allow you to apply for your Short-Term Rental for the first time.

Transition to Monthly TOT Filing

For the privilege of occupancy in any “hotel,” each transient shall be subject to and shall pay a tax in the amount of eight percent (8%) of the rent charged by the operator.

If you have any TOT questions, you are welcome to contact us at SantaClaraCounty@hdlgov.com or by phone at (408) 550-8678. Phone support is available Monday through Friday, 8:00 AM to 5:00 PM (PST).

TOT forms and payments may also be mailed to the address below. Please make checks payable to SCC DTAC.

Please note: Any type of returned payment (non-sufficient funds or credit-card chargeback) will incur a $50 fee.


To get started, please select one of the online activities below:
TOT Remittance
TOT Payment
Other
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Download Forms

Please download below

TOT Return Form .pdf   file_download

Please download below

TOT Government Exemption Form .pdf   file_download

Please download below

Long Term Occupancy Form .pdf   file_download

Please download below

TOT Account Update .pdf   file_download
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Frequently Asked Questions

Transient Occupancy Tax (TOT) is a tax imposed on guests who rent your property or a portion of your property for the purpose of lodging on a short-term basis (30 consecutive days or less). TOT is collected in addition to the rent paid.

A Short-Term Rental (STR) is a residential property that is advertised or rented to guests for 30 days or less. STR guests are subject to TOT.

For the privilege of occupancy, the County of Santa Clara’s TOT rate is 8% of the total rent charged to a guest. The taxable rent includes: room rate, cleaning fees, and other charges directly associated to the room.

Any guest who rents for 31 consecutive days or more is exempt from paying TOT. Officers of a Federal, State or Foreign government on official business are also exempt. A record of all your exemptions or exclusions should be kept, along with forms and any back-up documentation. This information should be included with your exemption/exclusion claims on your regular tax returns.

Operators collect the tax from renters and file TOT returns with the County monthly. TOT Returns are filed whether rent was collected during the period or not.

The County of Santa Clara has contracted with HdL Lodging Tax to collect and process TOT Returns. Registered Operators can file their TOT Returns through the TOT Processing Center using the following methods:

  • Online: https://santaclaracounty.hdlgov.com
  • Phone: (408) 550-8678
  • Email: SantaClaraCounty@hdlgov.com

Please visit http://santaclaracounty.hdlgov.com to get started.

TOT is collected by the operator at the same time rent is collected from the guest. The operator is the Owner, property manager, host or lessee providing lodging on a short-term basis.