Pacifica, CA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Transient occupancy tax
- 15% of rent, Chapter 7 Title 3
- Business license
- Separately required, Chapter 1 Title 3
- Citywide permit cap
- 150 short-term rental permits
- Standard violation fine
- $1,000 per violation per day
- Escalated fine tier
- $1,500 / $3,000 / $5,000 for repeats
- Enforcing office
- Administrator (Assistant City Manager or designee)
Summary
Every Pacifica short-term rental operator owes two separate City payments on top of the rental permit itself: the citywide 15 percent transient occupancy tax under Chapter 7 of Title 3, and a standard business license and its tax under Chapter 1 of Title 3, both required under § 9-4.4905(j)-(k) for the entire period the unit is rented short term.
(j)Each person operating a short-term rental shall comply with the transient occupancy tax requirements set forth in Chapter 7 of Title 3 (Transient Occupancy Tax) of this Code, and shall obtain a Transient Occupancy Registration Certificate pursuant to Section 3.7-06 for the entire period of time the site is used as a short-term rental;(k)Each person operating a short-term rental shall obtain a business license and pay the business license tax required pursuant to Chapter 1 of Title 3 (Business Licenses) of this Code for the entire period of time the site is used as a short-term rental;
Full Breakdown
Pacifica's short-term rental ordinance layers city taxes and business fees on top of the rental permit itself. 06 for the entire period the site operates as a short-term rental. 4905(k) adds a second, separate obligation: the operator must also obtain a business license and pay the business license tax required by Chapter 1 of Title 3 for that same period, distinct from the transient occupancy tax and billed under Pacifica's business classification system. 4904(h). 4909(d) to $1,500, $3,000 and $5,000 for repeat violations treated as threats to public health or safety, which by the same subsection includes operating without a permit, though a first-time failure to register or pay the business license fee is carved out of that escalated tier.
Violations & Fines
Operating a short-term rental without complying with the transient occupancy tax or business license requirements of § 9-4.4905(j)-(k) is a code violation under § 9-4.4909, carrying a standard $1,000 misdemeanor or infraction fine per day per violation. Because unpermitted operation is deemed a threat to public health or safety, fines escalate to $1,500, $3,000, then $5,000 for repeat violations within a year, and a second violation in twelve months triggers permit revocation.
Frequently Asked Questions
Do Pacifica short-term rental hosts pay hotel tax?
Does an STR operator need a business license in Pacifica too?
What other fees does a Pacifica short-term rental permit involve?
Sources & Official References
Other rules in Pacifica
How Pacifica compares: Cities with the Highest Short-Term Rental Taxes·California rules heatmap·Compare Pacifica to another location·View the California short-term rentals overview
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