Local Taxes & Fees 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
Business Tax Classification
Unincorporated San Mateo County taxes one specific business category rather than classifying businesses generally: vehicle rental operators. Ordinance Code Section 5.150.040 charges every operator of a car, truck, or motorcycle rental business a 2.5% tax on gross rental receipts, collected quarterly by the County Tax Collector under Chapter 5.150.
San Mateo County Vehicle Rental Business Tax
Some RestrictionsSan Mateo County Code §§ 5.150.040, 5.150.070(a)
Every operator of a vehicle rental business operated within the unincorporated area of the County shall pay a business License tax of two and one-half percent (2.5%) of the gross receipts received from the vehicle rental business. ...(a)Original Delinquency. Any operator who fails to remit any tax imposed by this chapter within the time required shall pay a penalty of ten percent (10%) of the a...
Local Taxes & Fees by City in San Mateo County
1 cities in San Mateo County have their own local taxes & fees rules. Each link goes to that city's dedicated page with code citations.
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