California Lodging Tax Calculator.

How California lodging tax works

California has no state-level lodging tax. Instead, cities and counties run their own Transient Occupancy Tax (TOT), sometimes layered with tourism business improvement district (TBID) assessments. Combined effective rates typically land between 6% and 16.5% depending on the municipality.

Top markets:

• San Francisco — ~14% TOT plus ~2% tourism assessment
• Los Angeles — 14% TOT
• San Diego — 10.5% TOT plus tourism assessment in some areas
• Anaheim — 15% TOT
• Lake Tahoe (S. Lake Tahoe) — 14% TOT
• Napa Valley — 12% county TOT plus 2% Napa Valley Tourism Improvement District

Platform collection

Airbnb and Vrbo have agreements with most major California cities to collect and remit TOT automatically — but coverage varies by city. San Francisco, Los Angeles, San Diego, Oakland, and many others are covered. Smaller jurisdictions may not be. Always verify with your city’s tax/finance department.

What this means in practice

• Find your specific city/county TOT rate — they don’t follow a state pattern.
• Check whether Airbnb/Vrbo collects automatically for your address (most major cities yes; smaller ones no).
• If platforms don’t collect, you must register with the city, collect from guests, and remit on the city’s filing schedule (usually monthly or quarterly).
• TBID assessments are usually small (1–2%) but are sometimes filed separately from TOT.

STR registration requirements

Most California cities require STR hosts to register before listing. Some (San Francisco, Santa Monica, Los Angeles) cap or restrict short-term rentals — read the local rules before assuming you can list.

Source: California Department of Tax and Fee Administration (state) and individual city/county tax departments (local). Verified 2026-05-05. Not tax advice.