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

National City treats a short-term rental as a taxable lodging business. Section 6.30.070(G) of the National City Municipal Code makes every permitted short-term rental subject to Chapter 4.32 for the collection and remittance of Transient Occupancy Tax (TOT). It puts primary responsibility for collecting, paying and transmitting the tax on any Broker that collects revenue from arranging or listing a rental in the city. Section 6.30.020 defines a Broker to include on-line websites, on-line travel agencies and on-line booking agents.

Before an owner or agent rents or advertises a unit, § 6.30.060 requires three things: a business license under Chapter 6.04, a transient occupancy registration certificate under Chapter 4.32, and the short-term rental permit itself. The permit fee is not printed in the code. It is set by resolution of the City Council, is paid with both the initial and the renewal application, and is nonrefundable. Permits are valid for one year or under an approved multi-year agreement, and renewal is coordinated with the business license renewal (§ 6.30.070(E)). A permit applies only to the persons named on the application and is non-transferable. Within 14 calendar days of a material change in ownership or a substitution of a listed Agent, a new application must be filed with the required application fee (§ 6.30.070(F)).

The tax rate sits in § 4.32.030: 10 percent of the rent charged for each day of the first 30 days of occupancy. Operators register with the tax administrator, defined as the city treasurer or finance director, and file returns under § 4.32.070. Unpaid money is also a permit problem. Section 6.30.100(B)(5) lets the city manager or designee deny or immediately suspend a permit over any delinquency in fees, assessments or taxes owed to the city related to the property, including TOT.

The program's limits shape who ends up paying these charges. The city permits a maximum of 180 short-term rental units, with no more than 45 in each City Council District (§ 6.30.030), and a non-hosted unit can operate no more than 90 days per calendar year (§ 6.30.080(T)). Accessory dwelling units permitted under Chapter 18.30.380 and junior accessory dwelling units under Chapter 18.30.390 are excluded from the definition of short-term rental.