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Taxes›California›San Mateo County›San Bruno

San Bruno
short-term rental taxes.

Data date: Jun 2026

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

What you need to do in San Bruno

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

    The record has no finding on whether San Bruno 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 Bruno requires a short-term rental license. Ask the city or county licensing office.

  3. To do
    Airbnb, Vrbo and Booking.com collect the 14% San Bruno occupancy tax for you

    That is per the record. On direct bookings, you collect and remit it yourself.

  4. To do
    File monthly returns for direct bookings

    The record does not state the due day; the tax office's calendar has it. If every booking goes through a collecting platform, ask the tax office whether you still file.

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

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What to know.

The published guide for San Bruno lists 14% local occupancy tax. License or registration details are not available.

At a glance.

Local tax
14%
State tax
Local only
License
Not available
Local filing
Platform collects
SourceSources & confidenceHow we researchReport a problem with this page

Tax details

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

San Bruno: Recorded exemptions

San Bruno official TOT page (sanbruno.ca.gov, verified 2026-10-12): 14% TOT for room rentals on/after March 1, 2021 (Measure X, approved by voters Nov 2020; Exemptions: federal/state officers or employees on official business; officers/employees of a foreign government exempt by express federal law or treaty. Monthly remittance due within 30 days after month end (check to City of San Bruno Finance Dept., 567 El Camino Real; wire/ACH available).

San Bruno: Recorded penalties and interest

San Bruno official TOT page: 10% penalty for late payments; second delinquency penalty of 10% if delinquency lapses another 30 days; interest at 1% per month (or fraction) on the tax, exclusive of penalties, from delinquency date; interest on penalties from 30 days after operator is notified of delinquency.

San Bruno: Recorded remittance instructions

Remit to City within 30 days after month end

San Bruno: Recorded filing schedule

Filing frequency: Monthly.

Source for these notes: sanbruno.ca.gov: transient occupancy tax

Platform tax collection guidance for San Bruno

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

PlatformStateLocal
AirbnbNonePlatform collects
VrboNonePlatform collects
Booking.comNonePlatform collects
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

  • Find permit information

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

  • Collection of the 14% local tax

    Platforms collect this tax. You collect and remit tax on direct bookings.

  • File your tax returns

    File monthly returns for direct bookings. The record does not state the due day; the tax office's calendar has it. If every booking goes through a collecting platform, ask the tax office whether you still file.

Sources & confidence

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

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

San Bruno STR tax FAQ

Does Airbnb pay my San Bruno occupancy taxes?

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

Do I need a license to Airbnb in San Bruno?

The licensing requirement for San Bruno 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?

File monthly returns for direct bookings. The record does not state the due day; the tax office's calendar has it. If every booking goes through a collecting platform, ask the tax office whether you still file.