San Leandro, CA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Occupancy tax rate
- 14% of rent charged
- Who remits
- operator, quarterly, to Finance Director
- Registration deadline
- 30 days after starting business
- 1st late penalty
- 10% of tax owed
- Fraud penalty
- 25% additional
- Appeal deadline
- 15 days to City Council
Summary
San Leandro requires every hosted short-term rental permittee to hold a current business license and pay Transient Occupancy Tax (§ 4-40-130(f)). That tax, set citywide under § 2-10-110, is 14% of the rent charged, collected from the guest and remitted to the Finance Director.
The permittee must obtain and maintain a current Business License and pay Transient Occupancy Tax as may be required by the San Leandro Municipal Code. ... For the privilege of occupancy in any hotel, including, but not limited to, any inn, motel, or time-share facilities, each transient is subject to and shall pay a tax in the amount of 14% of the rent charged by the operator.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4967405; v8 updated 2026-07-06).
Full Breakdown
occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes,' and defines a transient as someone occupying space for 30 consecutive days or less, the same window that defines a short-term rental (§ 2-10-105). Operators must register with the Finance Director within 30 days of starting business and post a Transient Occupancy Registration Certificate on the premises (§ 2-10-125), then file a quarterly return and remit the tax collected by the last day of the month following each calendar quarter (§ 2-10-130).
Late remittance draws a 10% penalty, a second 10% penalty if still delinquent 30 days later, a 25% fraud penalty on top of both if the Finance Director finds intentional nonpayment, and 1% monthly interest on the unpaid tax until it's paid (§ 2-10-140). If an operator disputes an assessment, they can request a hearing with the Finance Director within 10 days of notice, and appeal the Finance Director's determination to the City Council within 15 days (§ 2-10-150). Section 4-40-130(g) separately requires the permittee to keep the City informed of which advertising platforms list the rental.
Violations & Fines
Failing to remit the 14% tax on time adds a 10% penalty, and a second 10% penalty if the remittance is still late 30 days after the due date; the Finance Director can add a further 25% penalty for fraud, plus 1% interest per month on the unpaid balance until paid in full (§ 2-10-140). Operating a hosted rental without the required business license or without paying the tax also violates § 4-40-130(f), exposing the permit to suspension or revocation under § 4-40-180.
Frequently Asked Questions
What is San Leandro's short-term rental occupancy tax rate?
Do I need a business license to run a short-term rental in San Leandro?
What happens if I pay San Leandro's occupancy tax late?
Sources & Official References
Other rules in San Leandro
How San Leandro compares: Cities with the Highest Short-Term Rental Taxes·California rules heatmap·Compare San Leandro to another location·View the California short-term rentals overview
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