Short-Term Rental Regulations in California

State Overview
California does not preempt local STR regulation — each city sets its own rules. California does not impose a state-level lodging tax — all lodging taxes are set locally.

Cities in California

City Permit Tax Rate Day Limit Primary Res.
Los Angeles ✓ Required 14% No limit Required
Palm Springs ✓ Required 12.5% 6–26 days (varies by permit type) Varies
San Diego ✓ Required 11.75%–13.75% (zone-based) 20 days–unlimited (varies by permit type) Varies
San Francisco ✓ Required 16.00%–16.25% No limit Required

California's STR Landscape

California does not have a uniform STR framework, leaving regulation to individual municipalities. California does not impose a state-level lodging tax — all lodging taxes are set locally.

Regulation varies significantly across cities. Tax rates vary from 11.75%–13.75% (zone-based) to 16.00%–16.25%.

Other States

Arizona 2 cities Colorado 1 city District of Columbia 1 city Florida 4 cities Georgia 2 cities Hawaii 2 cities Illinois 1 city Louisiana 1 city Massachusetts 1 city Nevada 1 city New York 1 city North Carolina 1 city Oregon 1 city South Carolina 1 city Tennessee 2 cities Texas 3 cities Washington 1 city