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Taxes›California›Santa Cruz County

Santa Cruz County
short-term rental taxes.

Tax and permit requirements for Santa Cruz County. Use your full address to find its governing authorities.

Outside city limits: what you need to do in unincorporated Santa Cruz County

From the linked source
  1. To do
    Meet the local rental conditions

    coastal-area caps (Live Oak 15%, Seacliff 15%, Davenport 10%).

  2. To confirm
    Check whether you need a license or permit

    The record does not say whether Santa Cruz County requires a short-term rental license. Ask the county licensing office.

  3. To do
    Airbnb, Vrbo and Booking.com collect the 14% combined local taxes for you

    That is per the record. On direct bookings, you collect and remit it yourself.

  4. To do
    File quarterly returns for direct bookings

    The record does not state the due day; the tax office's calendar has it. If every booking goes through a collecting platform, ask the tax office whether you still file.

Verify each step with the authority before you file or apply. Source

Get a reminder before each quarterly Santa Cruz County return is due

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Before you use these figures

Rental eligibility

Rental conditions are recorded for unincorporated Santa Cruz County. coastal-area caps (Live Oak 15%, Seacliff 15%, Davenport 10%).

Check the recorded local source

What to know.

The published record for Santa Cruz County lists 14% combined lodging taxes. Check the component taxes and their filing requirements. Browse the local guides below and check your address.

At a glance.

Combined lodging taxes
14%
State tax
See breakdown
Highest recorded city rate
14%
Cities tracked
4

The highest recorded city rate describes the available dataset. It is not a legal maximum or the full tax due for an address.

Tax breakdown

The combined rate contains the tax layers shown below.

At a glance.

Vacation rental transient occupancy tax
14%

Other taxes or assessments may apply. Review tax context and confirm the full amount for your rental with the authority.

SourceSources & confidenceHow we researchReport a problem with this page

What the recorded taxes cover

Recorded assessment: Rate not confirmed

TMD (varies); confirm % This charge has no separate STR applicability recorded and is shown outside the estimate.

Check the recorded local source

Tax details

Exemptions, penalties, filing information, and effective dates from the linked sources.

Santa Cruz County: Recorded exemptions

TOT in unincorporated county: 12% hotel/motel, 14% vacation rentals (Measure B, June 2022); filed 14% matches vacation-rental rate. County has Voluntary Collection Agreements with Airbnb and VRBO : both collect/report/remit TOT to the County for exclusive listings; other platforms do not.

Santa Cruz County: Recorded penalties and interest

Quarterly filing; returns due 4/30, 7/31, 10/31, 1/31.

Santa Cruz County: Recorded remittance instructions

businesstax.santacruzcounty.us

Santa Cruz County: Recorded filing schedule

Filing frequency: Quarterly.

Source for these notes: santacruzcountyca.gov: transientoccupancytaxandtourismmarketingdistrict

How county vs. city works here

  • The published combined rate is 14%

    This figure combines the tax layers shown below.

  • Check the rules for your local area

    Open a city guide below for city and special district requirements.

  • Outside city limits, the county rules apply

    The list under "Outside city limits" above is what Santa Cruz County requires there. Special district rules may also apply.

Sources & confidence

How we collect and check this information · Report a problem with this page

FigureValueSourceStatus
Santa Cruz County combined lodging taxes14%
Source
Source linked
Vacation rental transient occupancy tax14%
Source
Source linked
California local lodging tax guidanceLocally administered
Source
Source linked
Sources for the county taxes and local requirements shown above.

Cities in Santa Cruz County

Browse local tax and permit requirements or look up your full address.

Outside city limits (unincorporated Santa Cruz County)? See what the county requires or Look up your exact address

Communities outside city limits

Unincorporated communities in Santa Cruz County include Amesti, Aptos, Aptos Hills-Larkin Valley, Ben Lomond, Bonny Doon, Boulder Creek, Brookdale, Corralitos, Davenport, Day Valley, Felton, Freedom, and 14 more. An address in one of them is outside city limits, so Santa Cruz County rules apply. These are Census-designated places, not separate tax authorities.