Taxes & Fees: Daly City vs San Mateo
How do taxes & fees rules compare between Daly City, CA and San Mateo, CA?
Daly City has fewer restrictions than San Mateo.
Daly City, CA
San Mateo County
Daly City charges a 13% Transient Occupancy Tax (TOT) on all STR stays under 30 days. TOT is calculated on gross rental income and due quarterly. Business license minimum $110/year also required.
View full Daly City rules →San Mateo, CA
San Mateo County
San Mateo charges 14% TOT on all short-term stays under 30 days under SMMC Ch. 3.56. TOT is remitted monthly by the last day of each month. Registration fee is $250/year in addition to TOT.
View full San Mateo rules →Key Facts Comparison
| Fact | Daly City | San Mateo |
|---|---|---|
| TOT Rate | 13% | 14% |
| Applies To | Stays under 30 days | - |
| Payment | Quarterly (due 1 month after quarter end) | - |
| Business License | Minimum $110/year | - |
| Code | DCMC Ch. 3.32 | SMMC Ch. 3.56 |
| Remittance | - | Monthly (by last day of month) |
| Registration Fee | - | $250/year |
Highlighted rows indicate differences between cities.
Daly City FAQ
What taxes do I owe on short-term rental income in Daly City?
Daly City charges a 13% Transient Occupancy Tax (TOT) on all STR stays under 30 days. TOT is calculated on gross rental income and due quarterly. Business license minimum $110/year also required.
How much is the short-term rental license fee in Daly City?
TOT Rate: 13%. Applies To: Stays under 30 days. Payment: Quarterly (due 1 month after quarter end). Business License: Minimum $110/year.
San Mateo FAQ
What taxes do I owe on short-term rental income in San Mateo?
San Mateo charges 14% TOT on all short-term stays under 30 days under SMMC Ch. 3.56. TOT is remitted monthly by the last day of each month. Registration fee is $250/year in addition to TOT.
How much is the short-term rental license fee in San Mateo?
TOT Rate: 14%. Remittance: Monthly (by last day of month). Registration Fee: $250/year. Code: SMMC Ch. 3.56.
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