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Taxes›California›San Mateo County›Daly City

Daly City
short-term rental taxes.

Data date: Jun 2026

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

Rental conditions are recorded in Daly City
primary residence only (host resides 265+ days/yr). un-hosted stays capped at 100 days/yr.
Find published guidance for your Daly City address
Check published permit and tax guidance for Daly City.

What you need to do in Daly City

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

    primary residence only (host resides 265+ days/yr). un-hosted stays capped at 100 days/yr.

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

    Fee: $780 permit fee + $148 annual renewal. Term: Annual.

    Where to apply

  3. To do
    Collect and remit the 13% Daly City 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 Daly City return is due

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What to know.

primary residence only (host resides 265+ days/yr). un-hosted stays capped at 100 days/yr. The published guide for Daly City lists 13% local occupancy tax. A license or registration is required. Fee: $780 permit fee + $148 annual renewal. Term: Annual.

At a glance.

Local tax
13%
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.

Daly City: Recorded exemptions

Daly City official STR page (dalycity.org, verified 2026-10-12): STR owners pay quarterly TOT remitted via the HdL Lodging Tax Processing Center (DalyCityTOT@hdlgov.com, 650-285-6741); STR regs effective 1/1/2021 (STR = <30 consecutive days, Ch. 5.92; TOT pursuant to Ch. 3.32).

Daly City: Recorded remittance instructions

Remit quarterly to city (last day of month after quarter); licensing via HdL portal

Daly City: Recorded filing schedule

Filing frequency: Quarterly.

Source for these notes: dalycity.org: short term rentals

Platform tax collection guidance for Daly City

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 before you list. Fee: $780 permit fee + $148 annual renewal. Term: Annual.

  • Collection of the 13% 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
Daly City occupancy tax13%
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.

Daly City STR tax FAQ

Does Airbnb pay my Daly City occupancy taxes?

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

Do I need a license to Airbnb in Daly City?

A license or registration is required. Fee: $780 permit fee + $148 annual renewal. Term: Annual.

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.