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Taxes›California›Santa Cruz County›Capitola

Capitola
short-term rental taxes.

Data date: Jun 2026

Start with the recorded local taxes and permit overview for Capitola, California. Check the current requirements for your exact address.

Rental conditions are recorded in Capitola
250 hosted (owner-occupied >6 mo/yr) permit cap. no new non-hosted or ADU STR permits. non-hosted limited to Vacation Rental Use overlay (Village/beach area).
Find published guidance for your Capitola address
Check published permit and tax guidance for Capitola.

What you need to do in Capitola

Checked against the source
  1. To do
    Meet the local rental conditions

    250 hosted (owner-occupied >6 mo/yr) permit cap. no new non-hosted or ADU STR permits. non-hosted limited to Vacation Rental Use overlay (Village/beach area).

  2. To do
    Get the Capitola short-term rental license or registration

    STR permit + TOT certificate required; 250 hosted (owner-occupied >6 mo/yr) permit cap; no new non-hosted or ADU STR permits; non-hosted limited to Vacation Rental Use overlay (Village/beach area)

  3. To do
    Collect and remit the 12% Capitola occupancy tax yourself

    The record says booking platforms do not collect it, so you add it to every booking, platform and direct, and pay it to the authority.

  4. To do
    File monthly returns

    The record does not state the due day; the tax office's calendar has it.

    Filing portal

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

Get a reminder before each monthly Capitola return is due

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What to know.

250 hosted (owner-occupied >6 mo/yr) permit cap. no new non-hosted or ADU STR permits. non-hosted limited to Vacation Rental Use overlay (Village/beach area). The published guide for Capitola lists 12% local occupancy tax. A license or registration is required.

At a glance.

Local tax
12%
State tax
Local only
License
Required
Local filing
You collect and remit

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

Santa Cruz County Tourism Marketing District assessment collected with TOT This charge has no separate STR applicability recorded and is shown outside the estimate.

Tax details

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

Capitola: Recorded exemptions

Guests renting for 31 consecutive days or more are exempt from TOT (City TOT page). Returns filed monthly by the 10th of each month.

Capitola: Recorded effective date

2019-01-01

Capitola: Recorded filing portal

Open the filing portal (portal.laserfiche.com: tot)

Capitola: Recorded remittance instructions

Online via HdL portal (capitola.hdlgov.com); HdL administers TOT

Capitola: Recorded filing schedule

Filing frequency: Monthly.

Source for these notes: cityofcapitola.gov: transient occupancy tax tot

Platform tax collection guidance for Capitola

Collection is shown separately for each booking channel. Direct-booking taxes are paid by the host.

PlatformStateLocal
AirbnbNoneYou collect and remit
VrboNoneYou collect and remit
Booking.comNoneYou collect and remit
DirectNoneYou collect and remit

Platform collects means the platform pays that tax. You collect and remit means you pay it. Collection details unavailable identifies a missing answer for that channel. Filing duties are listed separately.

Your next steps

  • Get the required license or registration

    Apply for the required license or registration with the licensing office before you list.

  • Collection of the 12% local tax

    You collect and remit this tax using the linked filing instructions.

  • File your tax returns

    File monthly returns. The record does not state the due day; the tax office's calendar has it.

Sources & confidence

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

FigureValueSourceStatus
Capitola occupancy tax12%
Source
Source linked
California local lodging tax guidanceLocally administered
Source
Source linked
Licensing recordRequired
Source
Source linked
Official sources for the taxes and permit requirements shown above.

Capitola STR tax FAQ

Does Airbnb pay my Capitola occupancy taxes?

You collect and remit this tax for Airbnb and direct bookings.

Do I need a license to Airbnb in Capitola?

A license or registration is required.

What happens if I don't file?

Penalties and interest depend on the tax and authority. Check the applicable rules and contact the authority about any missed filings or payments.

How often do I file?

File monthly returns. The record does not state the due day; the tax office's calendar has it.