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

Short-term rental hosts in Milpitas have two categories of obligations: taxes and fees. On taxes, anyone in Milpitas who receives rent for a stay of fewer than 31 days must collect a Transient Occupancy Tax (TOT). The current TOT rate in Milpitas is 14%. The STR ordinance requires the host/operator to collect, report, and pay TOT on a monthly basis to the City, based on the gross receipts of rented stays. TOT returns and payments are due on or before the last day of the month following the close of each calendar month, and the City processes filings and payments through its online portal at milpitas.hdlgov.com (which carries transaction fees ranging from about $1.25 to $25 depending on payment method). Milpitas has a TOT collection agreement with Airbnb: if a host lists ONLY on Airbnb, Airbnb may collect and remit the TOT, but the host still must follow the City's reporting obligations on earnings. Hosts listing on other platforms (such as Vrbo or HomeToGo) must collect and remit the TOT themselves. Rentals to the same visitors for more than 30 consecutive nights are not subject to TOT. On fees, hosts pay for a Home Occupation Business License renewed annually, a Short-Term Rental permit also renewed annually, and the monthly occupancy tax payments. Current application and renewal fee amounts are set in the City's Planning Fee Schedule.