Daly City vs South San Francisco
How do taxes & fees rules compare between Daly City, CA and South San Francisco, CA?
Daly City has fewer restrictions than South San Francisco.
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 →South San Francisco, CA
San Mateo County
South San Francisco charges TOT under SSFMC Ch. 4.20 starting at 11% general + 1% special, automatically increasing 1%/year up to a 14% maximum. A Conference Center Tax (CCT) also applies. Business license also required.
View full South San Francisco rules →Key Facts Comparison
| Fact | Daly City | South San Francisco |
|---|---|---|
| TOT Rate | 13% | Up to 14% (auto-escalating; currently up to 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 | SSFMC Ch. 4.20 |
| Special Tax | - | 1% (in addition to general TOT) |
| CCT | - | Conference Center Tax also applies |
| Filing | - | Online portal (new as of July 2025) |
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.
South San Francisco FAQ
What taxes do I owe on short-term rental income in South San Francisco?
South San Francisco charges TOT under SSFMC Ch. 4.20 starting at 11% general + 1% special, automatically increasing 1%/year up to a 14% maximum. A Conference Center Tax (CCT) also applies. Business license also required.
How much is the short-term rental license fee in South San Francisco?
TOT Rate: Up to 14% (auto-escalating; currently up to 14%). Special Tax: 1% (in addition to general TOT). CCT: Conference Center Tax also applies. Filing: Online portal (new as of July 2025).
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