San Mateo County, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 10% of rent
- Applies to
- stays of 30 days or less
- Enforced by
- County Tax Collector
- Scope
- unincorporated area only
Summary
Unincorporated San Mateo County charges a 10% transient occupancy tax on hotel stays of 30 days or less, collected by the operator.
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 time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be due upon the transients ceasing to occupy space in the hotel.
(Prior code § 6001; Ord. 1786, 08/25/66; Ord. 2146, 05/16/72; Ord. 2500, 05/02/78; Ord. 2513, 06/20/78; Ord. 3268, 10/02/90)
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 47).
Full Breakdown
County Code Section 5.136.020 imposes a 10% tax on the rent charged for any hotel occupancy of 30 consecutive days or less in the unincorporated county, effective since October 1990. The operator collects the tax when rent is paid and remits it to the County Tax Collector; the debt is owed by the transient guest until paid.
Violations & Fines
Late remittance draws a 10% penalty, a second 10% penalty after 30 more days of delinquency, up to 25% for fraud, plus 1% monthly interest.
Frequently Asked Questions
Does this rate apply inside Redwood City or other cities?
Who actually pays the 10% tax?
Sources & Official References
Other rules in San Mateo County
California rules heatmap·Compare San Mateo County to another location·View the California hotels & lodging overview
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