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

San Jose's TOT applies to any guest who stays in a hotel, motel, inn, dwelling unit, or other lodging for 30 consecutive days or less. The total 10% rate is the sum of two separately codified taxes: SJMC Chapter 4.72 imposes 6% of room rent (the original transient occupancy tax) and SJMC Chapter 4.74 imposes an additional 4% (the convention center facilities district tax), for a combined 10%. Short-term rental platforms like Airbnb and Vrbo collect and remit TOT directly to the City under voluntary collection agreements; hosts who book outside of those platforms must register with the Finance Department and file returns themselves. Independent of TOT, every STR operator must hold a current San Jose Business Tax Certificate before listing or renting (San Jose Business Tax program). Listings must include the certificate number where required by the platform. A separate Tourism Improvement District (TID) assessment may also apply to lodging stays. Short-term rental activity is authorized under SJMC Title 20 Chapter 20.80 Part 2.5 (Incidental Transient Occupancy), which is the zoning framework that permits STR use and ties it to compliance with the Business Tax and TOT chapters.