California Short-Term Rental Laws & Hotel Tax (2026)

State license required

Yes

Latest rule change

Aug 21, 2026

The laws in brief

Who needs it

Hosts in places that require one, including Los Angeles, San Diego, San Francisco, Palm Springs, Big Bear Lake, Mammoth Lakes and South Lake Tahoe. San Jose sets rules in its zoning code without a separate permit.^{4,6,9,11,16,19,22,28}

Issued by

The city or county where the home stands, for example Los Angeles City Planning, the San Diego City Treasurer or San Francisco's Office of Short-Term Rentals

Valid for

Los Angeles registrations renew every year, San Diego licenses last two years, San Francisco registrations two years, and Big Bear Lake and South Lake Tahoe permits one year.

Processing

South Lake Tahoe has 30 days to review a submitted application; Big Bear Lake's registration and inspection take 4 to 6 weeks, and the home may not be rented in the meantime.

On listings

The number must appear on every listing

Platform checks

San Francisco requires platforms to confirm a home is registered before taking a booking, and Los Angeles requires the registration number on every listing.

Fees

Who qualifies

• Los Angeles: primary residence only; homes under the Rent Stabilization Ordinance are excluded; tenants need written landlord approval
• San Francisco: permanent resident who lives in the unit at least 275 nights a year, with $500,000 of liability insurance and a business registration certificate
• San Diego: one license per host in one of four tiers; whole-home Tier 3 licenses capped at 1% of housing units
• Palm Springs: single-family homes only, with annual rental caps and neighborhood caps of 20% of dwelling units
• Big Bear Lake: city vacation rental license after an inspection; owners and agents pass an annual city exam
• Mammoth Lakes: only in zones that allow transient rentals, with a Certified Property Authorization and a Business Tax Certificate
• South Lake Tahoe: city vacation home rental permit; residential areas capped at 900 permits with a waitlist

How to apply

1. 1 Check with the city or county that the home's zoning and building type allow short stays; some places allow rentals only in set zones or only in a primary residence.
2. 2 Register for the local transient occupancy tax and any business tax certificate the city requires.
3. 3 Apply through the city's portal with proof of ownership or residence, insurance and any required inspection.
4. 4 Show the permit or registration number on every listing where the city requires it.

Permit rules

Rules are set by cities and counties

Short-term rental permits, caps and zoning come from the city or county where the home stands, so a host checks the local code before listing. In the coastal zone the rules must run through the local coastal program or a coastal development permit.⁴ In force since December 6, 2016

Advertised price must include mandatory fees

Since July 1, 2024, California's Honest Pricing Law (SB 478) bars a host or platform from advertising a short-term rental price that leaves out mandatory fees; government taxes and fees may be listed separately.⁵ In force since July 1, 2024

Los Angeles: registration number on every listing

Los Angeles hosts must post the city registration number on every listing, and a listing without a valid number or pending status may be fined.⁶ Applies to: Los Angeles

San Diego: STRO license in four tiers

San Diego requires a Short-Term Residential Occupancy (STRO) license for any rental of under one month, in four tiers from part-time hosting of 20 days or fewer a year to whole-home rentals; operating without one has been unlawful since May 1, 2023.⁹ Applies to: San Diego · In force since May 1, 2023

San Francisco: platforms verify registration

San Francisco platforms must confirm a home is registered with the Office of Short-Term Rentals before providing or charging a fee for booking services.¹³ Applies to: San Francisco

Big Bear Lake: license after inspection

Big Bear Lake requires a vacation rental license after an inspection; the process takes 4 to 6 weeks and the home may not be rented while it is pending.¹⁹ Applies to: Big Bear Lake

Big Bear Lake: post the license in the rental

Big Bear Lake hosts must print the vacation rental license and post it in the rental, and keep it current while the home is advertised or rented.¹⁹ Applies to: Big Bear Lake

Mammoth Lakes: property authorization and business tax certificate

A Mammoth Lakes host needs both a Certified Property Authorization, which requires an inspection, and a Business Tax Certificate.²² Applies to: Mammoth Lakes

South Lake Tahoe: city permit before advertising

South Lake Tahoe requires a city-issued vacation home rental permit before a home is advertised, rented or operated as a short-term rental; a permit is valid for one year and cannot be transferred.²⁴ Applies to: South Lake Tahoe

Coastal Commission opposes blanket bans

The California Coastal Commission has found blanket vacation rental bans inconsistent with the Coastal Act because they limit public access to the shore, while accepting limits where a community already has ample rentals.⁴ Applies to: Coastal zone · In force since December 6, 2016

Los Angeles: primary residence only

Los Angeles allows home-sharing only in the host's primary residence, the home where the host lives more than six months of the year.⁶ Applies to: Los Angeles · In force since July 1, 2019

San Diego: whole-home licenses capped

San Diego caps whole-home (Tier 3) licenses at 1% of its housing units outside Mission Beach.⁹ Applies to: San Diego

San Francisco: permanent residents only

San Francisco allows short-term rentals only by a permanent resident who lives and sleeps in the unit at least 275 nights a calendar year, and only in that one unit.¹¹ Applies to: San Francisco

San Francisco: no accessory dwelling units

San Francisco does not register accessory dwelling units, below-market-rate or public housing units, single-room-occupancy units, dormitories or commercial space.¹¹ Applies to: San Francisco

Palm Springs: single-family homes only

Palm Springs limits vacation rentals and homesharing to single-family dwelling units and prohibits them in apartments.¹⁵ Applies to: Palm Springs · In force since November 28, 2022

Palm Springs: 20% neighborhood caps

Palm Springs caps vacation rental certificates at 20% of the residential dwelling units in each organized neighborhood.¹⁵ Applies to: Palm Springs · In force since November 28, 2022

Mammoth Lakes: rentals only in set zones

Mammoth Lakes allows transient rentals only in specific zones, and rentals of single-family homes are generally prohibited.²² Applies to: Mammoth Lakes

South Lake Tahoe: 900 permits in residential areas

South Lake Tahoe caps vacation home rental permits in residential areas at 900; since August 21, 2026, new residential applications go on a waitlist, while the Tourist Core and commercial zones are not capped.^2,23 Applies to: South Lake Tahoe · In force since April 23, 2026

1. 1. Los Angeles

   Los Angeles County

   Los Angeles allows home-sharing only in the host's primary residence and caps it at 120 days a year unless the host holds an extended registration. Registration costs $89 a year, the hotel tax is 14%, and fines run $2,422.89 a day beyond the cap.^6,7,8,29

   • Primary residence only; rent-stabilized homes are excluded
   • 120 days a year, more with an extended home-sharing registration ($850 review fee)
   • Registration $89, renewed annually; number posted on every listing
   • Hotel tax 14% plus $3.30 a night, collected by Airbnb

2. 2. San Diego

   San Diego County

   San Diego licenses short-term rentals in four tiers, from part-time (20 days or fewer a year) to whole-home. Whole-home Tier 3 licenses cost $1,129 plus a $41 application fee for two years and are capped at 1% of housing units; as of October 9, 2026, 802 remained. The hotel tax is 11.75% to 13.75% by zone.^9,10

   • STRO license required since May 1, 2023; tiers 1 to 4
   • Tier 3 whole-home: $1,129 license plus $41 application, valid two years
   • Whole-home licenses capped at 1% of housing units; 802 left; Mission Beach Tier 4 closed
   • Whole-home licensees must rent at least 90 days a year

3. 3. San Francisco

   San Francisco County

   San Francisco allows short-term rentals only by permanent residents who live in the unit at least 275 nights a year, with unhosted stays limited to 90 nights. Registration with the Office of Short-Term Rentals costs $925 for two years, and the hotel tax is 14% plus a 2% to 2.25% tourism assessment.^{11,12,13,14,29}

   • Permanent resident, 275 nights a year in the unit; one unit only
   • Unhosted stays limited to 90 nights a calendar year; hosted stays not limited
   • Application fee $925, approval good for two years; $500,000 liability insurance
   • Accessory dwelling units are not eligible; platforms must verify registration

4. 4. Palm Springs

   Riverside County

   Palm Springs licenses vacation rentals only in single-family homes, with a 20% cap on certificates in each organized neighborhood and an annual limit of 26 rental contracts (32 for earlier permittees). The certificate costs $1,046 a year plus a $25 tax permit, and the hotel tax is 11.5% plus a 1% tourism assessment, filed monthly.^15,16,17,18

   • Single-family homes only; apartments excluded
   • 26 rental contracts a year for properties applying after October 17, 2022; 32 for earlier permittees
   • Neighborhood caps of 20% of residential dwelling units
   • Certificate fee $1,046 a year plus $25 tax permit; $500,000 liability insurance

5. 5. Big Bear Lake

   San Bernardino County

   Big Bear Lake requires an annual vacation rental license ($635) after an inspection that takes 4 to 6 weeks, during which the home may not be rented. Owners file a monthly return on 13% of gross receipts (10% hotel tax and 3% tourism assessment); Airbnb collects only the 10% hotel tax, so owners pay the 3% assessment on Airbnb bookings to the city themselves. Homes outside the city's zip code 92315 register with San Bernardino County.^19,20,27

   • City vacation rental license, $635, renewed annually; posted in the rental
   • Inspection first: 4 to 6 weeks, and no renting while it is pending
   • Homes outside zip code 92315 register with San Bernardino County
   • Hotel tax 10% (collected by Airbnb) plus 3% tourism assessment (paid by the owner), 13% in all, filed monthly

6. 6. Mammoth Lakes

   Mono County

   Mammoth Lakes allows nightly rentals only in specific zones and generally prohibits them in single-family homes. Hosts need a Certified Property Authorization (renewed each calendar year) and a Business Tax Certificate, and pay a 15% hotel tax plus a 1% tourism assessment monthly.^21,22

   • Transient rentals only in zones such as RMF-2, CL, CG, Resort and Specific Plan areas
   • Rentals of single-family homes are generally prohibited
   • Certified Property Authorization (with inspection) plus a Business Tax Certificate
   • Hotel tax 15% plus 1% tourism assessment, returns filed monthly

7. 7. San Jose

   Santa Clara County

   San Jose allows short stays in a home as an incidental use under its zoning code, with no separate permit: up to 180 days a year when the host is away and 365 days when the host is present overnight. The hotel tax is 12%, collected by Airbnb, and accessory dwelling units are excluded.^3,29

   • 180 days a year when the host is not present; 365 days with the host present
   • Up to 3 guests with the host present in a one-family home; at most 10 when the host is away
   • Local contact person who responds within 60 minutes when the host is away
   • Accessory dwelling units are not allowed; hosts keep records for 3 years

8. 8. South Lake Tahoe

   El Dorado County

   South Lake Tahoe requires a city vacation home rental permit before a home is advertised or rented. Under Ordinance 2026-1203 (effective April 23, 2026), residential areas are capped at 900 permits and new residential applications have gone on a waitlist since August 21, 2026; the Tourist Core and commercial zones are not capped.^2,23,24

   • City permit required before advertising, renting or operating; valid one year, not transferable
   • 900-permit cap in residential areas; waitlist since August 21, 2026
   • Property manager required at all times in residential areas
   • Permit revoked after three upheld citations in 24 months; hotel tax applies

What the host still handles

• A transient occupancy tax registration certificate with the city or county where Airbnb does not collect or for bookings made elsewhere (in Los Angeles within 30 days of starting; in San Diego before the STRO license)
• A business registration certificate in San Francisco, from the Treasurer and Tax Collector, before applying to the Office of Short-Term Rentals
• A Business Tax Certificate in Mammoth Lakes, which is also used to remit the monthly hotel tax
• Monthly hotel tax returns in Palm Springs and Big Bear Lake, filed even when no guests stayed^{1,8,10,14,17,18,20,21,22,29}

Each city and county sets its own hotel tax

State law lets any city or county levy a transient occupancy tax on stays of up to 30 days, and a county tax applies only to unincorporated areas.¹

Los Angeles: 120 nights a year

Standard home-sharing in Los Angeles is capped at 120 days a year; extended home-sharing beyond that needs a further registration.⁶ Applies to: Los Angeles · In force since July 1, 2019

San Francisco: 90 unhosted nights a year

In San Francisco, stays when the host is not home overnight are limited to 90 nights a calendar year, while hosted stays are not limited.¹² Applies to: San Francisco

San Francisco: $500,000 liability insurance

San Francisco hosts must carry liability insurance of at least $500,000 covering short-term rental use, or book each stay through a platform that provides equal coverage.¹¹ Applies to: San Francisco

Palm Springs: 26 or 32 rental contracts a year

Palm Springs allows no more than 26 vacation rental contracts a calendar year for properties that applied after October 17, 2022, and 32 for earlier permittees, plus four more that fall entirely in the third quarter.¹⁵ Applies to: Palm Springs · In force since November 12, 2025

San Jose: 180 days when the host is away

San Jose allows short stays in a home as an incidental use for up to 180 days a calendar year when the host is not present and 365 days when the host is present overnight, with no separate permit.³ Applies to: San Jose

• Los Angeles: $2,422.89 for each day of home-sharing beyond the 120-day limit without an extended registration, and $1,211.33 a day for a hosting platform (schedule effective September 1, 2024, adjusted yearly for inflation).⁷
• San Francisco: penalties of at least $484 a day for each dwelling unit in violation, starting when a Notice of Violation is issued and continuing until the violation is fixed.¹²
• San Diego: operating without a license can bring a Notice of Violation with penalties, and hosts who break the rules risk civil penalties and license revocation.⁹
• South Lake Tahoe: violations draw citations in an amount set by city council resolution, and a permit is revoked after three upheld citations within 24 months.²
• Palm Springs: a late hotel tax return draws a penalty of 10% of the tax due or $50, whichever is greater, plus interest.¹⁸

1. August 21, 2026
   South Lake Tahoe starts a residential waitlist

   From August 21, 2026 new vacation home rental applications in residential zones go on a waitlist as the city nears its 900-permit cap.²³

2. April 23, 2026
   South Lake Tahoe Ordinance 2026-1203 takes effect

   The amended vacation home rental ordinance replaced the spacing buffer with a cap of 900 permits in residential areas.^23,24

3. November 12, 2025
   Palm Springs removes a scheduled cut in rental days

   Palm Springs adopted Ordinance 2118, which removed a reduction in annual rental contracts for existing permittees that would have taken effect on January 1, 2026.¹⁵

4. September 25, 2025 Not in force
   Los Angeles planning commission backs a short-term rental technical amendment

   On September 25, 2025 the Los Angeles City Planning Commission approved and recommended that City Council adopt an ordinance confirming that dwelling units may not be used for unlawful short-term rental occupancies.²⁶

5. July 17, 2025
   South Lake Tahoe returns to pre-Measure T rules

   After a court ruling made Measure T unenforceable, South Lake Tahoe reverted to its earlier vacation home rental rules and adopted an amending ordinance effective July 17, 2025.²⁵

6. May 1, 2025
   San Diego sets three hotel tax zones

   After voters approved Measure C, San Diego's transient occupancy tax became 11.75%, 12.75% or 13.75% depending on the tax zone, from May 1, 2025.¹⁰

7. January 1, 2025
   Big Bear Lake hotel tax reaches 10%

   Big Bear Lake's transient occupancy tax rose from 8% to 9% on January 1, 2024 and to 10% on January 1, 2025.²⁰

8. September 1, 2024
   Los Angeles updates home-sharing fines

   Los Angeles raised its daily home-sharing fines by 3.2%, to $2,422.89 a day beyond the 120-day limit and $1,211.33 a day for hosting platforms; the ordinance adjusts them each year.⁷

9. July 1, 2024
   California Honest Pricing Law takes effect

   SB 478 began requiring advertised prices, including short-term rental prices, to include all mandatory fees.⁵

10. May 1, 2023
    San Diego STRO license required

    Operating a short-term rental in the City of San Diego without a Short-Term Residential Occupancy license became unlawful on May 1, 2023.⁹

11. November 28, 2022
    Palm Springs restates its vacation rental ordinance

    Palm Springs adopted Ordinance 2075, limiting vacation rentals to single-family homes and setting neighborhood caps of 20% of dwelling units.¹⁵

Estimate what a home could earn

1. 1. California Revenue and Taxation Code section 7280 - Occupancy taxes · California Legislative Information
2. 2. Ordinance 2026-1203 (vacation home rentals) · City of South Lake Tahoe
3. 3. San Jose Municipal Code, Chapter 20.80 Specific Use Regulations (Part 2.5 Incidental Transient Occupancy) · City of San Jose
4. 4. Short-Term/Vacation Rentals in the California Coastal Zone (letter to planning directors, December 6, 2016) · California Coastal Commission
5. 5. SB 478 - Hidden Fees (Honest Pricing Law) · California Attorney General
6. 6. Home-Sharing Ordinance Background and Frequently Asked Questions · Los Angeles City Planning
7. 7. Home-Sharing Program - Updated Fines for Violations (effective September 1, 2024) · Los Angeles City Planning
8. 8. Transient Occupancy Tax Requirements · City of Los Angeles Office of Finance
9. 9. Short-Term Residential Occupancy (STRO) · City of San Diego Office of the City Treasurer
10. 10. Transient Occupancy Tax (TOT)/Tourism Marketing District (TMD) · City of San Diego Office of the City Treasurer
11. 11. Become a Certified Host · San Francisco Planning, Office of Short-Term Rentals
12. 12. Maintain Your Status · San Francisco Planning, Office of Short-Term Rentals
13. 13. FAQs on Short-Term Rentals · San Francisco Planning, Office of Short-Term Rentals
14. 14. Transient Occupancy Tax (TOT) · San Francisco Treasurer & Tax Collector
15. 15. Vacation Rentals · City of Palm Springs Special Program Compliance
16. 16. Vacation Rental Certificate · City of Palm Springs Special Program Compliance
17. 17. Transient Occupancy Tax (TOT) · City of Palm Springs Finance and Treasury
18. 18. Vacation Rental TOT and TBID Information · City of Palm Springs Special Program Compliance
19. 19. Vacation Rental Program · City of Big Bear Lake
20. 20. Transient Occupancy Tax (TOT) and BBLTBID · City of Big Bear Lake
21. 21. Transient Occupancy Tax Information · Town of Mammoth Lakes
22. 22. Transient Rental Frequently Asked Questions · Town of Mammoth Lakes
23. 23. Vacation Home Rentals · City of South Lake Tahoe
24. 24. Vacation Rental Permits - Frequently Asked Questions · City of South Lake Tahoe
25. 25. Measure T - Frequently Asked Questions · City of South Lake Tahoe
26. 26. Letter of Determination, case CPC-2025-319-CA (Short-Term Rental Technical Amendment Ordinance) · Los Angeles City Planning Commission
27. 27. Transient Occupancy Tax (TOT) & BBLTBID · City of Big Bear Lake
28. 28. Responsible hosting in the United States · Airbnb Help Center
29. 29. Occupancy tax collection and remittance by Airbnb in California · Airbnb Help Center