Hotels & Lodging in San Mateo County, CA (2026)
1 county-level rule, plus city-specific rules for 1 city in San Mateo County, California.
Verified from official government sources
Note: These county rules apply to unincorporated areas of San Mateo County. If you live within an incorporated city, that city's own rules apply: see the city list below.
Transient Occupancy Tax
Unincorporated San Mateo County charges a 10% transient occupancy tax on hotel stays of 30 days or less, collected by the operator.
San Mateo County Hotel Occupancy Tax
Some RestrictionsSan Mateo County Code § 5.136.020
For the privilege of occupancy in any hotel, effective October 2, 1990, each transient is subject to and shall pay a tax in the amount of ten percent (10%) of the rent charged by the operator. Said tax constitutes a debt owed by the transient to the County which is extinguished only by payment to the operator or to the County. The transient shall pay the tax to the operator of the hotel at the ...
Hotels & Lodging by City in San Mateo County
1 cities in San Mateo County have their own hotels & lodging rules. Each link goes to that city's dedicated page with code citations.
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