Skip to content

San Marino
short-term rental taxes.

Data date: Jun 2026

Start with the recorded local taxes and permit overview for San Marino, California. Check the current requirements for your exact address.

What you need to do in San Marino

From the linked source
  1. To confirm
    Check that short-term rentals are allowed at your address

    The record has no finding on whether San Marino allows short-term rentals. Ask the planning or zoning office before you list.

  2. To confirm
    Check whether you need a license or permit

    The record does not say whether San Marino requires a short-term rental license. Ask the city or county licensing office.

  3. To confirm
    Find out which local taxes apply

    No local occupancy tax rate is published for San Marino. Ask the city or county tax office which taxes apply and who collects them.

Verify each step with the authority before you file or apply. Source

Get reminders for your San Marino filing dates

Save your rental and its filing dates for free. Starter and Pro email you before each saved date, and when a published rule change for San Marino affects your rental.

Create a free account

What to know.

The local tax rate for San Marino is not available in the published data. License or registration details are not available.

At a glance.

Local tax
Not available
State tax
Local only
License
Not available
Local filing
You collect and remit

Tax details

Exemptions, penalties, filing information, and effective dates from the linked sources.

San Marino: Recorded exemptions

Note: San Marino is blank (no TOT) in the State Controller/HdL FY2021-22 city TOT table (official City of Ukiah staff report, 2026-10-12).

Source for these notes: cityofsanmarino.org

Platform tax collection guidance for San Marino

Collection is shown separately for each booking channel. Direct-booking taxes are paid by the host.

PlatformStateLocal
AirbnbNoneCheck
VrboNoneCheck
Booking.comNoneCheck
DirectNoneCheck

Platform collects means the platform pays that tax. You collect and remit means you pay it. Collection details unavailable identifies a missing answer for that channel. Filing duties are listed separately.

Your next steps

  • Find permit information

    Permit requirements are not available in this guide. The linked authority provides application information.

  • Find local tax information

    Ask the county and local authorities which taxes apply to your property, their rates, and who collects them.

Sources & confidence

How we collect and check this information · Report a problem with this page

FigureValueSourceStatus
California local lodging tax guidanceLocally administeredSource linked
Licensing recordNot availableSource linked
Official sources for the taxes and permit requirements shown above.

San Marino STR tax FAQ

Does Airbnb pay my San Marino occupancy taxes?

You collect and remit this tax for Airbnb and direct bookings.

Do I need a license to Airbnb in San Marino?

The licensing requirement for San Marino is not available. Check state and local license or registration rules before listing.

What happens if I don't file?

Penalties and interest depend on the tax and authority. Check the applicable rules and contact the authority about any missed filings or payments.

How often do I file?

Filing frequency is not available in the published data.