Taxes & Fees: San Mateo vs South San Francisco
How do taxes & fees rules compare between San Mateo, CA and South San Francisco, CA?
San Mateo and South San Francisco have similar restriction levels.
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 →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 | San Mateo | South San Francisco |
|---|---|---|
| TOT Rate | 14% | Up to 14% (auto-escalating; currently up to 14%) |
| Remittance | Monthly (by last day of month) | - |
| Registration Fee | $250/year | - |
| Code | SMMC Ch. 3.56 | 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.
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.
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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