California state law and city ordinances impose joint liability on STR hosts and platforms like Airbnb. Platforms must collect TOT, verify permits, and remove unpermitted listings on jurisdiction request.
California Government Code §7280 and Revenue and Taxation Code §7280.5 authorize cities and counties to require platforms (Airbnb, VRBO, Expedia) to collect transient occupancy tax on hosts' behalf. Major Santa Clara County cities have collection agreements with Airbnb. Beyond TOT, host-platform liability extends to permit verification: San Jose, Palo Alto, and Mountain View require platforms to display permit numbers in listings and remove unpermitted properties upon city demand. Hosts retain primary liability for guest conduct, occupancy violations, and noise issues. The federal Communications Decency Act §230 provides platforms partial immunity for user content, but California's HomeAway v. Santa Monica (9th Cir. 2019) confirmed cities can require platforms to refuse bookings for unpermitted listings.
Hosts face fines for permit, TOT, occupancy, or noise violations. Platforms face per-booking penalties (commonly $1,000-$5,000) for processing transactions on unpermitted listings after notice.
Sunnyvale, CA
Sunnyvale requires city approval before any STR operates or advertises under SMC Chapter 19.76. Only hosted rentals where the owner lives on-site are allowed.
Sunnyvale, CA
Sunnyvale imposes a 10.5 percent Transient Occupancy Tax on all STR stays under 30 days. Hosts must register, collect TOT from guests, and remit monthly or q...
See how Sunnyvale's host platform liability rules stack up against other locations.
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