Daly City, CA Short-Term Rentals: Taxes & Fees (2026)

Operating a short-term rental (any rental of 30 consecutive days or less) in Daly City triggers three separate financial obligations administered by the Business License Division (650-991-5700) and the Planning Division (650-991-8033). First, hosts must register for and remit Transient Occupancy Tax (TOT) on a quarterly basis under Daly City Municipal Code Chapter 3.32. The city contracts with HdL Lodging Tax Processing Center (DalyCityTOT@hdlgov.com, 650-285-6741) to collect TOT returns. Second, every STR operator must maintain a Daly City business license with a minimum annual fee of $110.00. Third, a Short-Term Rental Permit under Chapter 5.92 is required: $750.00 for the initial permit and $142.50 for annual renewal, with both the business license and STR permit expiring September 30 each year. Additional staff review beyond one hour is billed at $165.00/hour. Hosting platforms such as Airbnb collect California state and county-level taxes in some cases but do NOT automatically remit Daly City TOT — the host remains responsible.