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

All short-term rentals in Oakland are subject to the city's Transient Occupancy Tax under Chapter 4.24 of the Oakland Municipal Code, currently set at 14% of the rent charged. The tax authority derives from California Revenue & Taxation Code §7280, which permits cities to impose a TOT on transient stays of 30 consecutive days or fewer. Hosts must register with the Oakland Finance Department, obtain a Business Tax Certificate (paid annually based on gross receipts), and obtain an STR permit under Chapter 5.96 with an annual permit fee covering inspection and administration. TOT is generally remitted monthly using the city's transient occupancy tax return; for properties listed on Airbnb, Vrbo, or other platforms that have signed voluntary collection agreements with Oakland, the platform collects and remits TOT directly, and the host must verify pass-through on their own return. Hosts must keep guest registers and rent records for at least three years and produce them on request. Failure to collect or remit TOT can result in a 10% penalty plus interest, and willful evasion can lead to misdemeanor charges. STRs must also pay any applicable Business Improvement District assessments if located in a BID. Stays of 31 days or more are not subject to TOT but may still require a residential rental business license.