San Ramon, CA Short-Term Rentals: Host Platform Liability (2026)

9 states: "The Operator shall register with the City for the collection and remittance of Transient Occupancy Taxes (TOT) associated with the operation of the short-term rental. 1. It makes the operator the default taxpayer of record: registration for TOT collection is mandatory, and annual payment is owed on the rent charged for the stay. The credit applies only where the hosting platform has struck its own separate agreement directly with the City of San Ramon to collect and remit TOT; absent such an agreement, the platform's collection of guest funds does not reduce what the operator personally owes the Finance Department.

Because the credit is conditioned on a platform-specific deal rather than a blanket exemption, an operator using a platform with no agreement in place must still register for and pay TOT directly, even if that platform separately charges guests an occupancy-tax line item. 10, and the annual renewal and TOT reporting run on the registration's own calendar, not the platform's billing cycle.