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.
Carmel By The Sea ✓ Required 10% No limit No
Joshua Tree ✓ Required 7% No limit No
Los Angeles ✓ Required 14% No limit Required
Mammoth Lakes ✓ Required 15% No limit No
Palm Springs ✓ Required 12.5% 6–26 days (varies by permit type) Varies
Pismo Beach ✓ Required 14.5% 182 days–unlimited (varies by permit type) Varies
Sacramento ✓ Required 13% 90 days–unlimited (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
San Jose Not required 6% 180 days No
Santa Monica ✓ Required 17% No limit Required
South Lake Tahoe ✓ Required 12% + $5.50/night No limit Varies

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 range from 6% (San Jose) to 17% (Santa Monica), with most resort cities in the 10%–15% range.

Other States

Alabama 1 city Arizona 5 cities Colorado 5 cities District of Columbia 1 city Florida 10 cities Georgia 3 cities Hawaii 2 cities Illinois 1 city Indiana 1 city Kentucky 1 city Louisiana 1 city Maryland 1 city Massachusetts 1 city Michigan 1 city Minnesota 1 city Missouri 2 cities Nevada 1 city New Jersey 1 city New Mexico 1 city New York 1 city North Carolina 2 cities Oregon 2 cities Pennsylvania 1 city South Carolina 4 cities Tennessee 4 cities Texas 4 cities Utah 2 cities Virginia 1 city Washington 1 city Wisconsin 1 city