California Short-Term Rental Laws (2026)

California short-term rental compliance is primarily local. The state does not issue one universal short-term rental permit or impose one statewide operating model. Instead, each city or county can define short-term rentals, decide where they are allowed, require registration, cap rental nights, and collect transient occupancy tax.

This 2026 guide uses current official materials from the California Legislature and the cities of Los Angeles, San Francisco, San Diego, and Sacramento. A permit in one jurisdiction does not authorize operation in another, and rules can differ even between neighboring cities.

California Short-Term Rental Laws - Quick Answer

No universal state STR permit: California cities and counties control most licensing, zoning, occupancy, and operating rules.
Definitions vary: Many jurisdictions regulate stays of fewer than 30 days or one month, but operators must use the exact local definition.
Transient occupancy tax: TOT is local. The rate, taxable charges, registration, filing schedule, and platform agreements depend on the city or county.
Primary-residence restrictions: Los Angeles and San Francisco generally limit residential STR operation to the host's primary residence.
License caps: San Diego caps Tier 3 and Tier 4 whole-home licenses while leaving Tier 1 and Tier 2 uncapped.
2026 platform reporting law: California's Short-Term Rental Facilitator Act allows local governments that adopt a qualifying ordinance to require platforms to report listing addresses and local registration or tax identifiers.

California's State and Local Framework

California has statewide building, fire, tax, landlord-tenant, business, and consumer rules, but it does not operate a single statewide residential STR licensing program. Local governments establish the rules that determine whether a property may be offered for short stays.

Before accepting a booking, identify:

the incorporated city or unincorporated county with jurisdiction;
the property's zoning district and allowed use;
the local definition of a short-term or transient stay;
whether the host must occupy the property as a primary residence;
whether a permit, business registration, inspection, or local contact is required;
annual rental-night, license, or neighborhood caps;
occupancy, parking, noise, and event limits;
local TOT registration and filing requirements; and
HOA, lease, mortgage, and insurance restrictions.

Do not assume that a hosting platform's acceptance of a listing proves local eligibility. Platforms may collect some taxes, but zoning and permit responsibility remains property-specific.

California's 2026 Short-Term Rental Facilitator Act

Senate Bill 346, the Short-Term Rental Facilitator Act of 2025, took effect January 1, 2026. It does not create a statewide host license or make STRs legal everywhere.

The law authorizes a city, county, or city and county that adopts a qualifying ordinance to require an STR facilitator to report information used for local tax and licensing enforcement. Depending on the ordinance, reporting can include:

the physical address and nine-digit ZIP Code of the rental;
the local license or registration number;
the local TOT certificate number; and
other limited identifying information when necessary to distinguish the property.

Where a facilitator collects and remits TOT, the law also permits specified local audit procedures. Hosts should keep their listing address, permit number, and tax account consistent across city records and every platform.

California Transient Occupancy Tax

Transient Occupancy Tax is imposed locally rather than at one statewide rate. The city or county ordinance determines the percentage, the length-of-stay threshold, which charges are taxable, filing deadlines, and exemptions.

Platform collection agreements are also jurisdiction-specific. If Airbnb or another platform collects TOT for a booking, confirm:

that the agreement covers the exact property jurisdiction;
which taxes and assessments are included;
whether the host must still register for a TOT certificate;
whether zero-dollar returns or periodic reports remain due; and
how direct bookings and bookings on other channels are reported.

Preserve gross-rent, cleaning-fee, platform, exemption, tax, and payment records. Local authorities can require returns even when a platform remits the tax.

Los Angeles Short-Term Rental Rules

The City of Los Angeles Home-Sharing program generally allows short-term rental activity only in the host's primary residence. A primary residence is the home where the host lives for more than six months of the year.

Los Angeles Eligibility

The host must register and display the city-issued registration number on every advertisement.
The unit must be the host's primary residence.
The residence generally cannot be subject to the Rent Stabilization Ordinance.
The structure must be approved for residential use and cannot have specified pending violations.
A renter must obtain written landlord approval.
The host must satisfy the city's TOT registration requirements or applicable platform-agreement process.

A standard registration is valid for 12 months and allows up to 120 home-sharing days per calendar year. A host seeking more than 120 days must qualify for Extended Home-Sharing, which carries additional eligibility, notice, and review requirements.

Los Angeles Transient Occupancy Tax

The Los Angeles Office of Finance states that the current TOT rate is 14% for transient stays of 30 days or less. A lodging operator generally must obtain a Transient Occupancy Tax Registration Certificate within 30 days after starting business.

Airbnb collects and remits Los Angeles TOT for transactions processed through Airbnb under the city's agreement. That does not cover direct reservations or transactions through a platform outside the agreement. See the city's Transient Occupancy Tax Requirements.

Los Angeles changed planning fees effective February 23, 2026 and adjusted a surcharge in June 2026. Use the city's current fee estimator rather than an older registration-fee summary.

For market operations support, see Checkmate's Los Angeles County Airbnb management page. Confirm city jurisdiction because Los Angeles County includes many separately regulated municipalities and unincorporated areas.

San Francisco Short-Term Rental Rules

San Francisco regulates a short-term residential rental as a rental for fewer than 30 nights. The host must be a permanent resident of the unit, register as a business, and obtain certification from the Office of Short-Term Rentals.

San Francisco Residency and Night Limits

The applicant must have lived in the unit for at least 60 consecutive days before applying.
The host must plan to occupy the unit at least 275 nights per calendar year.
Unhosted stays: limited to 90 nights per calendar year.
Hosted stays: not subject to the 90-night cap when the permanent resident remains in the unit overnight.
The listing must display the required registration number.

Hosts must maintain the city's business registration and Office of Short-Term Rentals certificate. San Francisco also requires quarterly reporting, including for quarters with no stays, and its STR certificate is renewed every two years.

San Francisco Transient Occupancy Tax

San Francisco imposes 14% TOT on accommodations for stays of fewer than 30 days. A Qualified Website Company may collect and remit TOT for bookings it facilitates, but hosts must verify coverage for each channel and satisfy the Treasurer and Tax Collector's registration rules.

Use the official San Francisco short-term rental FAQ and TOT guidance for current filing and renewal instructions.

For local operations support, see Checkmate's San Francisco Airbnb management page.

San Diego Short-Term Residential Occupancy Rules

San Diego requires a Short-Term Residential Occupancy license for rental of all or part of a dwelling for less than one month. A host may hold only one STRO license at a time and may not operate more than one dwelling unit for STRO at a time.

San Diego License Tiers

Tier 1 - Part-Time: whole or partial dwelling rental for 20 days or fewer per year. The host does not have to reside onsite. No numerical cap.
Tier 2 - Home Sharing: room rental for more than 20 days per year while the host resides onsite. The host may rent the whole home while absent for up to 90 days per calendar year. No numerical cap.
Tier 3 - Whole Home outside Mission Beach: whole-home rental for more than 20 days per year outside the Mission Beach Community Planning Area. Subject to a two-night minimum, quarterly reporting, a 90-day annual utilization requirement, and a cap equal to 1% of housing units outside Mission Beach.
Tier 4 - Mission Beach Whole Home: whole-home rental for more than 20 days per year in Mission Beach. Subject to a two-night minimum, quarterly reporting, a 90-day annual utilization requirement, and a cap equal to 30% of Mission Beach housing units.

As of the city's July 2, 2026 update, applications were open for Tiers 1, 2, and 3. Tier 4 was closed because no licenses were available. Availability can change, so check the live San Diego STRO page before applying.

San Diego Application and Tax

Before applying, a host needs an active TOT Certificate and an active, paid Rental Unit Business Tax account. A non-owner host also needs specified business-registration and right-to-occupy documents. STRO licenses expire two years after issuance.

San Diego no longer has one 10.5% citywide TOT rate. Effective May 1, 2025, the rate depends on the lodging property's tax zone:

Tax Zone 1: 11.75%.
Tax Zone 2: 12.75%.
Tax Zone 3: 13.75%.

Use San Diego's TOT page and tax-zone map to identify the property rate and applicable Tourism Marketing District assessment.

For local operations support, see Checkmate's San Diego Airbnb management page.

Sacramento Short-Term Rental Rules

Sacramento requires a Short-Term Rental Permit, a current Business Operations Tax account, and local TOT compliance. The city's current application distinguishes between primary and non-primary residences.

Sacramento Primary and Secondary Residences

A primary-residence STR must obtain and renew the city permit.
A non-primary-residence STR is limited to 90 aggregate days per calendar year unless the operator obtains a conditional use permit.
The operator must provide the application information, local contacts, and acknowledgments required by the city.
Noise, parking, occupancy, and other city-code rules continue to apply.

The current city application lists a $260 new-permit fee, $250 renewal fee, and $50 late-renewal assessment. Verify the live form before paying because fees can change.

Sacramento Transient Occupancy Tax

Sacramento imposes 12% TOT on transient occupancy of 30 days or less. Separate tourism-district assessments can also apply. Operators must register, collect, report, and remit as directed by the city, including for reservations not covered by a platform agreement.

Use the city's Short Term Vacation Rentals and Transient Occupancy Tax pages for current forms and filing instructions.

For local operations support, see Checkmate's Sacramento Airbnb management page.

California Host Compliance Checklist

Identify jurisdiction. Confirm the city or unincorporated county responsible for the address.
Check zoning and property eligibility. Verify allowed use, primary-residence rules, rent-control restrictions, HOA rules, and license availability.
Confirm the local definition. Use the jurisdiction's exact stay threshold and hosted or unhosted categories.
Obtain registrations. Complete the STR permit, business account, tax certificate, inspection, and local-contact requirements.
Document residency. Preserve required primary-residence evidence where applicable.
Set operating limits. Configure occupancy, parking, noise, minimum-stay, night-cap, event, and contact rules.
Map every tax channel. Identify platform-collected taxes and host-collected direct-booking taxes.
Display required numbers. Put permit and tax identifiers on listings where required.
Calendar reports and renewals. Track city permits, business registration, quarterly reports, tax returns, and biennial renewals.
Keep records. Retain booking, gross-rent, platform, tax, exemption, complaint, inspection, and residency records.

Common California Compliance Mistakes

Treating California as if it has one statewide STR permit or one TOT rate.
Confusing Los Angeles County rules with City of Los Angeles Home-Sharing rules.
Repeating Los Angeles's old 12% TOT rate instead of the current 14% rate.
Using San Diego's former 10.5% citywide TOT rate after zone-based rates took effect.
Mislabeling San Diego Tier 1 as hosted home sharing or Tier 2 as a 20-day whole-home category.
Assuming San Francisco's 90-night cap applies to hosted stays rather than unhosted stays.
Ignoring Sacramento's 90-day limit for a non-primary residence without a conditional use permit.
Assuming platform tax collection replaces local permit, registration, reporting, or direct-booking obligations.

Official Sources

Bottom Line

California hosts need address-specific local authorization and tax compliance. Confirm the exact jurisdiction first, then verify zoning, residency rules, license availability, night limits, operating standards, and TOT duties. Recheck the rules before renewal or a change in ownership, use, or booking channel. This guide is general information, not legal or tax advice.