San Clemente, CA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- License fee
- Set by City Council resolution, not fixed in code
- TOT filing frequency
- Quarterly for STLUs (§3.24.070)
- Filing due dates
- Apr 30, Jul 31, Oct 31, Jan 31
- Zero-rental quarters
- Return still required even with no rentals
- Late penalty
- 10% first, +10% at 30 days, +25% for fraud
- Interest
- 1.5% per month on unpaid tax
Summary
Getting or renewing a short-term lodging unit operating license in San Clemente costs a Council-set filing fee under § 3.24.210, and every licensed STLU must keep filing its transient occupancy tax return every quarter, even for a quarter with zero rentals, as a standing condition of the license under § 3.24.220.
An application for a STLU operating license must be accompanied by payment of the required fee, the amount of which is established by resolution of the City Council. ... 1.STLUs must comply with all provisions of Title 17 of the code and with all STLU zoning permit conditions.2.An STLU operating license is valid for 12 months from the date issued. A new STLU operating license must be applied for and secured each year to continue to operate. ... 4.The STLU owner shall timely comply with Section 3.24.070. Owner shall timely submit the filing whether or not the STLU was rented during the reporting period and transient occupancy tax was collected.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Traffic: Supplement 30 | Code of Ordinances: Supplement 66 Update 1).
Full Breakdown
210 requires payment of 'the required fee' at the time of application, with the amount set by City Council resolution rather than printed in the ordinance, so applicants confirm the current figure with the Finance and Administrative Services Director before filing. 070's reporting schedule, filing a quarterly return even in a quarter when the STLU sat empty and collected no rent. Those STLU returns and payments are due within 30 calendar days after each quarter closes, on April 30, July 31, October 31, and January 31.
292(C) must be satisfied fresh with each renewal. 220(5) lets the Finance and Administrative Services Director or a designee demand access to the STLU or its occupancy records for inspection or audit, with the owner required to provide that access within five business days of a routine request, or immediately if the request concerns a health or safety issue. 240: a 10 percent penalty for an initial delinquency, a second 10 percent penalty after 30 days, a 25 percent penalty for fraud, and 1½ percent monthly interest on the unpaid tax.
Violations & Fines
Section 3.24.240 penalizes a late STLU tax remittance with a 10 percent charge immediately, a second 10 percent charge if it is still unpaid after 30 days, a 25 percent fraud penalty when the Finance and Administrative Services Director finds intentional nonpayment, and 1½ percent monthly interest on the balance until it is paid in full.
Frequently Asked Questions
How much is San Clemente's STLU license fee?
Do I still have to file if my rental sat empty?
What is the penalty for paying the STLU tax late?
Sources & Official References
Other rules in San Clemente
How San Clemente compares: Cities with the Highest Short-Term Rental Taxes·California rules heatmap·Compare San Clemente to another location·View the California short-term rentals overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.
Taxes & Fees in Nearby Cities
How other cities in Orange County handle taxes & fees.