San Mateo County, CA Short-Term Rentals: Taxes & Fees (2026)

Two separate charges apply to Coastal Zone short-term rentals. First, Transient Occupancy Tax (TOT): under Ordinance Code Chapter 5.136, Section 5.136.020, each transient is subject to a tax of ten percent (10%) of the rent charged for occupancy of less than 30 consecutive days. The operator collects the tax at the same time rent is collected, must separately state it from rent, and gives the guest a receipt (Section 5.136.040 and 5.136.060). Before doing business, the operator must register with the Tax Collector and obtain a Transient Occupancy Registration Certificate to post on the premises (Section 5.136.050). A guest staying 30 consecutive days or longer is not a 'transient' and is not taxed. Late remittance triggers a 10% delinquency penalty (Section 5.136.070). Since October 1, 2022, the County has contracted with HdL to process TOT returns. Second, the Short-Term Rental Permit fee: Section 6401.3(4) requires payment of fees prescribed by the Department fee schedule. The County's STR Permit page lists an approximate fee of about $500 and an approximate processing time of 3-4 weeks; the County's adopted Planning Service Fee Schedule controls the exact current amount.