California transient occupancy tax for short-term rentals: what hosts collect and file

• Anaheim transient occupancy tax 15%

Operators file a return with the License Collector by the last City business day of each month. When an accommodations intermediary collects the rent for a short-term rental, the code has that intermediary remit the tax.

• Avalon transient occupancy tax 12%

Operators collect the tax at the same time as the rent. Reports reach the Finance Department before the month after the reported one ends. Management fees and cleaning fees count as taxable rent. The FAQ does not say whether any platform collects the tax.

• Berkeley transient occupancy tax 12%
• Berkeley short-term rental enforcement fee 2%

Customers pay the 12% tax to the business, which remits it monthly to the City of Berkeley. The Finance page includes short-term rentals rented through an online platform. Short-term rentals may pay monthly through the city's online portal.

• Big Bear Lake transient occupancy tax 10%
• Big Bear Lake Tourism Business Improvement District assessment 3%

The municipal code sets the tax at 10% as of January 1, 2025, while the city's FAQ still shows 9%. A report is due every month, even one with no income. The city says Airbnb collects the occupancy tax only, so hosts on Airbnb remit the 3% assessment themselves.

• Carmel-by-the-Sea transient occupancy tax 10%

Measure M goes before Carmel-by-the-Sea voters on November 3, 2026. It would add a new 2% transient occupancy tax to the existing 10%, for a total of 12%. The county's measure list gives no effective date.

• Cathedral City transient occupancy tax 12%
• Greater Palm Springs Tourism Business Improvement District assessment 1%

The tax goes to the city monthly, so July's tax is remitted by August 31. File a return every month, including months without rentals. A delinquent tax account stops the city from issuing the renewal.

• Dana Point transient occupancy tax 10%

The owner or agent keeps a valid transient occupancy tax registration certificate, then collects the tax under Municipal Code Chapter 3.25. The program monitors the 60-day limit through the transient occupancy tax annual submittal.

• Del Mar transient occupancy tax 13%

STR Owners file a return each month through the Rentalscape platform, by the last calendar day of the following month. A zero return is required for a month without revenue. The city says Airbnb and VRBO will not remit on the owner's behalf.

• Encinitas transient occupancy tax 10%

Operators collect the tax from guests, then remit it to the City each quarter. The first quarter is due April 30, and a zero report is required for a quarter without rentals. Stays longer than 30 days are exempt once the operator submits proof. Of the 10%, 2% is reserved for beach sand projects.

• Huntington Beach transient occupancy tax 10%
• Huntington Beach Tourism Business Improvement District assessment 6%

Operators remit both charges each quarter through the Deckard portal. A $0 return is still due for a quarter with no rental activity. The first quarter falls due on the last city business day in April.

• Indian Wells transient occupancy tax 12.25%
• Tourism Business Improvement District assessment 1%

Collecting the tax is the property owner's responsibility, the city says. The 12.25% rate dates from January 1, 2019. A return is due no later than 30 days after each quarter ends, even when nothing was rented.

• Indio transient occupancy tax 13%
• Greater Palm Springs Tourism Business Improvement District assessment 1%

Indio says Airbnb and VRBO collect the transient occupancy tax under an agreement with the city. Hosting platforms do not collect the 1% assessment, so you remit it yourself. A report of gross rents is due every month, bookings or none.

• La Quinta transient occupancy tax 10%

A return is filed monthly even for a month with no rental. Unreported tax for the previous calendar year blocks the renewal of the permit.

• Laguna Beach transient occupancy tax 12%
• Laguna Beach Tourism Marketing District assessment 2%

Operators file quarterly TOT reports even when no rentals occurred. A platform that collects payments must also collect the 12% tax and the 2% assessment, then remit them to the City.

• Long Beach transient occupancy tax 13%

The city says it has a voluntary collection agreement with Airbnb, which collects the tax for registered rentals. On all other platforms, hosts collect it themselves. Every host still reports monthly by the 10th, even for a month with $0.00 in rentals.

• Malibu transient occupancy tax 15%

The city says Airbnb has collected the tax for its hosts since April 2015. Owners who rent through any other service collect it themselves. They file the required tax returns with the city for those stays.

• Mammoth Lakes transient occupancy tax 15%
• Mammoth Lakes Tourism Business Improvement District assessment 1%

The paper return computes the tax at 15% on line 4, while its instructions still say 13%. Returns must be postmarked by the twentieth day after the close of each month. A late return adds 15% of the tax due, with a $10.00 minimum.

• Monterey transient occupancy tax 12%

The city's FAQ says its tax definition includes vacation rentals whether or not they are permitted to operate. It requires the person operating one to collect the tax, then remit it to the city.

• Morro Bay transient occupancy tax 10%
• Morro Bay Tourism Business Improvement District assessment 3%
• San Luis Obispo County Tourism Marketing District assessment 1.5%

The city's return form asks for a reporting period by month and year. Payment is due before the end of the month following the close of that period. Checks are made payable to the City of Morro Bay. The form says nothing about collection by a booking platform.

• Mountain View transient occupancy tax 10%

Some hosting platforms collect this tax during booking, the city says. All operators still submit a quarterly tax return with their payment.

• Newport Beach transient occupancy tax 10%
• Newport Beach visitor service fee Not published

Renewal packets mailed on September 23, 2026 include the Uniform Transient Occupancy Tax form. Every renewal document is due by October 31, 2026. By mail the city accepts checks only.

• Oakland transient occupancy tax 14%

Chapter 4.24 builds the 14% from an 11% tax plus a 3% surcharge, collected by the operator. Returns are monthly above $100,000 of gross receipts in the previous calendar year. They are quarterly from $5,000 to $99,999, with one yearly return by January 31 below $5,000.

• Oceanside transient occupancy tax 10%
• Oceanside Tourism Marketing District assessment 1.5%

The city says it entered into voluntary collection agreements with Airbnb and Vrbo. Operators still register with the city, then file a $0 return for each period run solely through those agreements. Rental revenue outside the agreements is the operator's to remit.

• Palm Desert transient occupancy tax 11%
• Greater Palm Springs Tourism Business Improvement District assessment 1%

Palm Desert says Airbnb remits the 11% tax on your behalf under an agreement dated August 1, 2016. You still send the 1% district assessment to the city each month. A return is due by the last day of each month, rented or not.

• Palm Springs transient occupancy tax 11.5%
• Greater Palm Springs Tourism Business Improvement District assessment 1%

The tax is reported and paid monthly, even for a period with no guest activity. The 1% assessment covers stays of 27 days or less. It is paid at the same time as the monthly tax.

• Pasadena transient occupancy tax 12.11%
• Pasadena Tourism Business Improvement District (TBID) assessment 4.89%

A notice on the city's page says Airbnb and VRBO collect both charges for Pasadena bookings from April 1, 2026. An older block on the same page still says no platform collects the district assessment. Every host files a quarterly report, due on the 20th after each quarter ends.

• Pismo Beach transient occupancy tax 11%
• Pismo Beach Lodging Business Improvement District assessment 2%
• San Luis Obispo County Tourism Marketing District assessment 1.5%

The lodging property collects all three charges from the tenant, then remits them to the city. The city forwards the tourism marketing funds to Visit San Luis Obispo County. Nothing on its lodging page says a booking platform collects for the owner.

• Riverside transient occupancy tax 13%

Monthly returns are filed by the 15th of the next month, including months with no tax due. Penalties start at 10% on the first day late, then reach 25% and 50%.

• Sacramento transient occupancy tax 12%
• Sacramento Tourism Marketing District assessment Not published
• Sacramento Tourism Infrastructure District assessment 1%

The Tourism Marketing District rate depends on the zone, from 1.33% in Zone 4 to 4.00% in Zone 1 since August 1, 2026. The Tourism Infrastructure District fee is 1% of gross room rent for all short-term stays. The city says lodging providers submit both district forms monthly along with the tax.

• San Clemente transient occupancy tax 10%

Rentals with fewer than six lodging units file their return every quarter, within 30 days of the quarter's end. The city's tax page counts cleaning fees and key charges as part of the taxed rent.

• San Jose transient occupancy tax 12%

The Hotel Taxes page opens with a notice that the total tax rises from 10% to 12% effective October 1, 2026. Lower down, the same page still describes a 10% tax, split between 6% under Chapter 4.72 plus 4% under Chapter 4.74. The operator sends the tax to the city every month or quarter.

• San Mateo transient occupancy tax 14%

Collecting the tax is the host's job, unless a hosting platform has a voluntary collection agreement with the city. In that case the platform collects it.

• Santa Barbara transient occupancy tax 12%
• Santa Barbara South Coast Tourism Business Improvement District assessment 2%

The operator collects both charges and sends them to the city each month. Since August 1, 2026, the remittance form is due by the 15th calendar day. A separate form is filed for each property, even when no payment is due. The city's tax page names no booking platform as collector.

• Santa Cruz transient occupancy tax 14%
• Santa Cruz County Tourism Marketing District assessment Not published

The 14% rate covers residential properties that require a short-term rental permit, against 12% for hotels. Operators file a return every month. Since July 1, 2026, the tourism district charges $2.30 to $4.20 depending on the tier. The city's tax section does not say which tier a rented home falls in.

• Santa Monica transient occupancy tax (home-share rate) 17%

Reports of room charges are due the first day of each month for tax collected the month before. The city expects payment by the end of that month. The city adds a 10% penalty to any amount paid late.

• Santa Rosa transient occupancy tax 11%
• Santa Rosa Tourism Business Improvement Area assessment 3%

The 11% rate took effect January 1, 2025, up from 9%, after a November ballot measure. Operators pay it by the end of the month that follows each calendar quarter.

• Sonoma transient occupancy tax 13%
• Sonoma Tourism Improvement District assessment 2%

The 13% tax falls on stays lasting 30 days or less. The 2% assessment is added to all overnight stays in the City limits, vacation rentals included. Operators file both through an online portal hosted by HdL. The city's tax page states no filing frequency.

• Temecula transient occupancy tax Not published

The city's transient occupancy tax page says hotels remit the tax to the City of Temecula monthly. It states no rate. The short-term rentals page publishes no tax information.

• Truckee transient occupancy tax 12%
• Truckee Tourism Business Improvement District assessment 2%

The 2% assessment covers stays on or after July 1, 2026, for a total guest levy of 14%. The town's tax page still labels 13.25% as the current levy. A return is filed every quarter, even one with no rentals. The town says listing platforms like Airbnb do not automatically collect its tax.

• Twentynine Palms transient occupancy tax 9%
• Twentynine Palms Tourism Business Improvement District (TBID) assessment 1.5%

The city says Airbnb and VRBO remit tax payments for hosts, yet they file no report. Every host files a quarterly report online, even after a quarter with no rentals. Reports are due the month after each quarter closes, starting with October 31 for July through September.

• West Hollywood transient occupancy tax 12.5%

Home sharing licensees pay the tax directly through the city's Registration and Tax Payment Portal. Hosts pay monthly, with the last day of the following month as the deadline.

• Yucca Valley transient occupancy tax 12%

The town's guidelines make returns for vacation rentals due 30 days after each calendar quarter ends. They say only Airbnb currently has a Voluntary Collection Agreement with the town. Hosts renting exclusively through such a platform may file once a year, by January 31.