- Does California require a statewide short-term rental license or registration?
- What is TOT, which California cities charge it, and how much?
- Does Airbnb collect and remit TOT for California hosts automatically?
- What did AB-1217 (the California Home Sharing Act) actually change?
- Where do I register and file if my city isn't covered by Airbnb's agreements?
- What are the penalties for unlicensed operation or failing to remit TOT?
City and county taxes — TOT rates and registration by jurisdiction
TOT (Transient Occupancy Tax) is the primary tax California STR hosts face. It is a consumption tax paid by the guest and collected and remitted by the host — or by the booking platform where a collection agreement exists. It is not income tax — it's completely separate from your Schedule E rental income reporting and is calculated on gross room revenue, not your net profit.
Most California cities require you to register as a TOT operator with the city finance or revenue department before your first rental payment. Registration gives you a TOT certificate and account number, which most cities now require you to display in your listing. Some cities also layer on tourism improvement district (TID) or business improvement district (BID) surcharges on top of TOT — check your city's full schedule of charges, not just the headline rate.
City-by-city TOT rates & permit links
| City / Jurisdiction | TOT Rate | Permit Required | Platform Collects | Register / File |
|---|---|---|---|---|
| Los Angeles (City) | 14% | ✓ Yes | Airbnb ✓ Vrbo ✓ | finance.lacity.gov → |
| San Francisco | 14% | ✓ Yes | Airbnb ✓ Vrbo ✓ | treasurer.sfgov.org → |
| San Diego (City) | 10.5% | ✓ Yes | Airbnb ✓ Vrbo ✓ | sandiego.gov → |
| Anaheim | 15% | ✓ Yes | Partial | anaheim.net → |
| Palm Springs | 11.5% | ✓ Yes | Airbnb ✓ | palmspringsca.gov → |
| Santa Monica | 14% | ✓ Hosted only | Airbnb ✓ | santamonica.gov → |
| Oakland | 14% | ✓ Yes | Airbnb ✓ | oaklandca.gov → |
| Long Beach | 13% | ✓ Yes | Partial | longbeach.gov → |
| San Jose | 10% | ✓ Yes | Airbnb ✓ | sanjoseca.gov → |
| Santa Barbara | 12% | ✓ Yes | Partial | santabarbaraca.gov → |
| Malibu | 12% | ✓ Yes | Partial | malibucity.org → |
| Monterey | 12% | ✓ Yes | Partial | monterey.org → |
| Santa Cruz | 11% | ✓ Yes | Partial | cityofsantacruz.com → |
| Big Bear Lake | 10% | ✓ Yes | Partial | citybigbearlake.com → |
| South Lake Tahoe | 10% | ✓ Yes | Partial | cityofslt.us → |
| Los Angeles County (unincorp.) | 12% | ✓ Yes | Partial | lacounty.gov → |
⚠️ This table is not exhaustive. California has hundreds of local jurisdictions, each with its own rate and registration process. If your city or county is not listed, search [your city] transient occupancy tax registration on your city's official website. Rates above are as of early 2026 — verify before remitting.
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Check my rental tax situation — free →Frequently asked questions
Does California require a statewide short-term rental license?
No. California has no statewide STR registration or licensing program. All permit requirements are local — set by individual cities and counties. Before your first booking, contact your city (or county, if you're in an unincorporated area) to learn what permits are required. Requirements vary widely: from a simple annual registration fee to full building inspections, primary-residency requirements, and capped permit availability.
What is TOT and how much is it in California?
TOT (Transient Occupancy Tax) is a local consumption tax on short-term stays, similar to a hotel tax. California doesn't have a statewide TOT — rates are set by each city and county. Common rates range from 10% to 15%: San Francisco and Los Angeles are each 14%, San Diego is 10.5%, Palm Springs is 11.5%, and Anaheim is 15%. The guest pays TOT; your job is to collect it and remit it to the local authority — or confirm that Airbnb handles that for your jurisdiction.
Does Airbnb collect and remit TOT for California hosts?
In most major California cities, yes. Airbnb has tax collection agreements with San Francisco, Los Angeles, San Diego, San Jose, and many other jurisdictions. Where an agreement exists, Airbnb collects TOT from guests and remits it directly to the local authority — you never touch the money. However, Airbnb's TOT collection does not handle your local STR permit registration — that's a separate obligation you must complete independently.
What did AB-1217 change for California STR hosts?
AB-1217 (effective January 1, 2024) prevents local governments from completely banning short-term rentals of owner-occupied primary residences. Cities may still regulate heavily — requiring permits, imposing night caps, and mandating primary residency — but they cannot enact an outright ban on primary-residence home sharing. The law does not protect investment or non-primary-residence properties, which cities may still ban or strictly cap.
What are the penalties for operating without a California STR permit?
Penalties are set by each city and can be steep. San Francisco fines unlicensed hosts up to $1,000 per day. Los Angeles can issue cease-and-desist orders and require hosts to stop operating until properly registered. On the TOT side, unpaid taxes accrue interest (typically 1.5%/month) plus a 25% civil penalty in most California cities. Airbnb and Vrbo also have enforcement agreements with some cities and may delist non-compliant listings when notified.
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