This is the sequel to Santa Baby which aired in 2006. Santa is experiencing a mid-life crisis and wants his daughter, Mary, to take over the business. Mary is torn between the family business and her job in New York City, as well as her relationship with Luke.
While Santa retires, Mary is resentful and unwilling to take over for her father, who she thinks is being foolish. Believing that the only way to knock sense back into him is to return to New York, she unwittingly turns the operation over to Santa's new assistant, Terri McMillan, whose motives are less than pure when it comes to both the business and Luke.moreless