San Mateo charges 14% TOT on all short-term stays under 30 days under SMMC Ch. 3.56. TOT is remitted monthly by the last day of each month. Registration fee is $250/year in addition to TOT.
San Mateo Municipal Code Chapter 3.56 requires any operator of a short-term rental (or hotel, motel, etc.) to collect and remit a 14% Transient Occupancy Tax on all rent charged. TOT must be remitted to the city by the last day of each month based on the prior month's revenue. The STR registration fee ($250/year) is separate from TOT. The annual Business License fee is also required. At 14%, San Mateo's TOT rate is among the higher rates in San Mateo County.
Non-remittance: back taxes + 10 to 25% penalty + interest. Willful evasion: misdemeanor. City audit authority.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
San Mateo, CA
San Mateo prohibits nuisance barking under the city's noise ordinance and animal control provisions. Owners must prevent habitual barking that disturbs neigh...
San Mateo, CA
San Mateo experiences aircraft noise from San Francisco International Airport (SFO), located approximately 3 miles north. The city cannot restrict FAA-contro...
San Mateo, CA
San Mateo regulates amplified sound under SMMC Section 7.30.080. Handheld amplified sound equipment cannot exceed 10 watts. All amplified sound must comply w...
San Mateo, CA
San Mateo limits permitted construction to 7 AM–7 PM weekdays, 9 AM–5 PM Saturdays, and noon–4 PM Sundays/holidays. Equipment cannot exceed 90 dB at 25 feet....
San Mateo, CA
San Mateo specifically regulates leaf blower operation under Chapter 10.80 in addition to the general noise ordinance. Leaf blowers must comply with both the...
San Mateo, CA
Fences up to 7 feet in San Mateo generally do not require a building permit if they comply with zoning regulations. Fences over 7 feet require a building per...
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