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Taxes›California›San Mateo County›Half Moon Bay

Half Moon Bay
short-term rental taxes.

Data date: Jun 2026

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

Rental conditions are recorded in Half Moon Bay
STR ordinance effective Aug 2023 (HMBMC 18.06.025; Coastal Commission certified): registration/permit + business license + tax registration required. allowed in residential and some commercial/mixed-use zones. prohibited in ADUs. un-hosted STRs limited to 60 nights/yr.
Find published guidance for your Half Moon Bay address
Check published permit and tax guidance for Half Moon Bay.

What you need to do in Half Moon Bay

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

    STR ordinance effective Aug 2023 (HMBMC 18.06.025; Coastal Commission certified): registration/permit + business license + tax registration required. allowed in residential and some commercial/mixed-use zones. prohibited in ADUs. un-hosted STRs limited to 60 nights/yr.

  2. To do
    Get the Half Moon Bay short-term rental license or registration

    The record does not state the fee or term. The licensing office lists both.

  3. To do
    Who collects the 15% Half Moon Bay occupancy tax depends on the booking channel

    Airbnb: collects it for you; Vrbo: not confirmed; Booking.com: not confirmed; Direct: you collect and remit. Where a channel's answer is not confirmed, check its tax settings.

  4. To do
    File monthly 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

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What to know.

STR ordinance effective Aug 2023 (HMBMC 18.06.025; Coastal Commission certified): registration/permit + business license + tax registration required. allowed in residential and some commercial/mixed-use zones. prohibited in ADUs. un-hosted STRs limited to 60 nights/yr. The published guide for Half Moon Bay lists 15% local occupancy tax. A license or registration is required.

At a glance.

Local tax
15%
State tax
Local only
License
Required
Local filing
By booking channel

Other taxes or assessments may apply. Review tax context and confirm the full amount for your rental with the authority.

SourceSources & confidenceHow we researchReport a problem with this page

What the recorded taxes cover

Recorded assessment: Rate not confirmed

Lodging Business Improvement District (BID) assessment remitted with TOT This charge has no separate STR applicability recorded and is shown outside the estimate.

Tax details

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

Half Moon Bay: Recorded exemptions

Half Moon Bay (verified 2026-10-12): official mayor's letter (Jul 28, 2020): council placed Nov 2020 ballot measure : TOT tiered 12%->14% effective 7/1/2021, ->15% effective 7/1/2022; Coastsider News (2026): city applies 15% TOT to rent for short-term lodging stays of 30 days or less; Belmont city staff document (May 10, 2022) confirms HMB TOT increased to 15% on 7/1/2022. TOT/BID returns via HdL (halfmoonbay.hdlgov.com), mail/email/online/phone; TOT/BID support (650) 443-9050.

Half Moon Bay: Recorded remittance instructions

HdL portal (halfmoonbay.hdlgov.com); mail/email/phone also accepted

Half Moon Bay: Recorded filing schedule

Filing frequency: Monthly.

Source for these notes: halfmoonbay.gov: tot bid

Platform tax collection guidance for Half Moon Bay

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

PlatformStateLocal
AirbnbNonePlatform collects
VrboNoneCheck
Booking.comNoneCheck
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 15% local tax

    Follow the channel breakdown above; you collect and remit tax on direct bookings.

  • File your tax returns

    File monthly 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
Half Moon Bay occupancy tax15%
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.

Half Moon Bay STR tax FAQ

Does Airbnb pay my Half Moon Bay occupancy taxes?

Airbnb collects this tax. You collect and remit tax on direct bookings.

Do I need a license to Airbnb in Half Moon Bay?

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