California Short-Term Rental Rules

Overview

California takes a strict approach to short-term rental regulation — expect real permit requirements and real enforcement, not just rules on paper. California does not preempt local rules, so a city or county here can pass its own STR ban or restrictions on top of anything the state requires — always check local ordinances, not just state law. There's no statewide STR license requirement, though local permits may still apply. The average occupancy tax here, 14%, runs well above the roughly 10% national average. No statewide STR ban, but many California cities have very strict rules. Los Angeles limits STRs to primary residences with a 120-night cap. San Francisco has a 90-night cap for unhosted. San Diego and other cities require permits. TOT (transient occupancy tax) must be collected.

Key Facts

Tax Registration

What "the Platform Collects Tax for You" Actually Means

Airbnb and VRBO automatically collect and remit state and sometimes county-level lodging tax in most markets — but "most" is doing a lot of work in that sentence. City-level occupancy tax, local tourism assessments, and short-term rental registration fees are very often left to the host to file separately, and the platforms will tell you exactly that in their tax settings if you look. Don't assume you're covered just because a line item shows up as "taxes" on the guest's receipt — confirm with your state or city's department of revenue which taxes the platform actually remits on your behalf versus which ones remain your responsibility to register and file.