Skip to content
Taxes›California›San Mateo County›Brisbane

Brisbane
short-term rental taxes.

Data date: Jun 2026

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

Rental conditions are recorded in Brisbane
hosted rentals only - rooms within owner-occupied single-family homes for <30 days.
Find published guidance for your Brisbane address
Check published permit and tax guidance for Brisbane.

What you need to do in Brisbane

Checked against the source
  1. To do
    Meet the local rental conditions

    hosted rentals only - rooms within owner-occupied single-family homes for <30 days.

  2. To do
    Get the Brisbane short-term rental license or registration

    STR permit required; hosted rentals only - rooms within owner-occupied single-family homes for <30 days; operational standards apply

    Where to apply

  3. To do
    Collect and remit the 14% Brisbane occupancy tax yourself

    The record says booking platforms do not collect it, so you add it to every booking, platform and direct, and pay it to the authority.

  4. To do
    File quarterly returns

    The record does not state the due day; the tax office's calendar has it.

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

Get a reminder before each quarterly Brisbane return is due

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 Brisbane affects your rental.

Create a free account

What to know.

hosted rentals only - rooms within owner-occupied single-family homes for <30 days. The published guide for Brisbane lists 14% local occupancy tax. A license or registration is required.

At a glance.

Local tax
14%
State tax
Local only
License
Required
Local filing
You collect and remit
SourceSources & confidenceHow we researchReport a problem with this page

Tax details

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

Brisbane: Recorded exemptions

STR defined as <30 consecutive days (30+ days exempt from city permitting). Taxable receipts include nightly/weekly rents, cleaning fees, pet fees, internet charges, late check-out/extra-person/resort fees. STR hosts file quarterly reports even with no rental activity.

Brisbane: Recorded penalties and interest

Brisbane STR ordinance violations (not TOT delinquency): $1,500 first offense; $3,000 second offense within 12 months; $5,000 third/subsequent within 12 months (per official STR page).

Brisbane: Recorded remittance instructions

Quarterly TOT remitted to city based on taxable receipts

Brisbane: Recorded filing schedule

Filing frequency: Quarterly.

Source for these notes: brisbaneca.gov: short term rentals

Platform tax collection guidance for Brisbane

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

PlatformStateLocal
AirbnbNoneYou collect and remit
VrboNoneYou collect and remit
Booking.comNoneYou collect and remit
DirectNoneYou collect and remit

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

  • Get the required license or registration

    Apply for the required license or registration with the licensing office before you list.

  • Collection of the 14% local tax

    You collect and remit this tax using the linked filing instructions.

  • File your tax returns

    File quarterly returns. The record does not state the due day; the tax office's calendar has it.

Sources & confidence

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

FigureValueSourceStatus
Brisbane occupancy tax14%
Source
Source linked
California local lodging tax guidanceLocally administered
Source
Source linked
Licensing recordRequired
Source
Source linked
Official sources for the taxes and permit requirements shown above.

Brisbane STR tax FAQ

Does Airbnb pay my Brisbane occupancy taxes?

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

Do I need a license to Airbnb in Brisbane?

A license or registration is required.

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?

File quarterly returns. The record does not state the due day; the tax office's calendar has it.