RuleGrid

California

California

state Allowed Verified · last verified 2026-07-15

California has NO statewide short-term-rental license, permit, or registry. The state delegates STR land-use, zoning, and registration authority to cities and counties, which almost universally require their own local registration/permits and Transient Occupancy Tax (TOT) certificates. State law's role is enabling and tax-related, not a direct host mandate: (1) Revenue & Taxation Code Sec. 7280 authorizes any city or county to levy a local Transient Occupancy Tax on occupancy of 30 days or less (a county TOT applies only in unincorporated areas); there is NO state-level lodging/occupancy tax and no state sales/use tax on short-term stays. (2) SB 346 (Chapter 751, Statutes of 2025; approved by the Governor and chaptered Oct 13, 2025; operative Jan 1, 2026) added Government Code Chapter 4.6 (commencing with Sec. 50990; the 'Short-Term Rental Facilitator Act of 2025'), letting a city/county that first adopts an enabling ordinance compel 'short-term rental facilitators' (Airbnb, VRBO, etc.) to report each STR's physical address (including nine-digit ZIP Code) per reporting period (no more often than every 3 months, or monthly if the agency collects TOT monthly). In the Coastal Zone, the California Coastal Act treats local STR bans/restrictions as 'development' that requires Coastal Commission approval via a coastal development permit or Local Coastal Program amendment, and the Commission has historically discouraged outright bans (e.g., Kracke v. City of Santa Barbara). SB 1318 (would further limit coastal restrictions on non-owner-occupied STRs) was still PENDING (placed on the Senate Appropriations suspense file 7-0 on May 11, 2026; held under submission May 14, 2026) and is NOT law as of July 2026. Bottom line at the state layer: STRs are allowed; actual permitting, caps, night limits, occupancy rules, and TOT rates are set locally.

Not legal advice. Last verified 2026-07-15 · sources linked below.

Requirements checklist

  • state SB 346 short-term rental facilitator address reporting (Gov. Code Chapter 4.6, commencing with Sec. 50990) Conditional
    Fee: — · Renewal: Recurring reporting, no more frequently than in intervals of every 3 months within a 12-month period (quarterly); monthly reporting allowed only if the local agency requires monthly TOT remittance. · Applies to: Short-term rental facilitators (booking platforms such as Airbnb and VRBO). Applies only within a city/county that has adopted an enabling ordinance; it is not a direct obligation on hosts. · official page ↗
  • city Local Transient Occupancy Tax registration / certificate (authorized by Rev. & Tax. Code Sec. 7280) Conditional
    Fee: — · Renewal: Set by local ordinance (varies by jurisdiction). · Applies to: STR operators located in a city or county that has adopted a TOT ordinance (nearly all California jurisdictions have one). Specific registration mechanics are set by each local ordinance, not by the state. · official page ↗

Taxes

TaxRateAdministered byAirbnb remitsVrbo remits
Transient Occupancy Tax (TOT) — Individual city or county (a county TOT applies only in the unincorporated areas of the county) — —

Operating rules

Primary residence
—
Min stay (nights)
—
Max nights / year
—
Max occupancy
—
Zoning-restricted
No
Cap on licenses
—

Zoning: State law does not zone or cap STRs; land use, zoning, night caps, and occupancy limits are established locally by each city/county. In the Coastal Zone, the California Coastal Act treats local STR bans/restrictions as 'development' requiring California Coastal Commission approval via a coastal development permit or a Local Coastal Program amendment, and the Commission has historically discouraged outright bans (e.g., Kracke v. City of Santa Barbara). This constrains, but does not prohibit, local regulation.

  • No statewide primary-residence requirement, minimum-stay, annual-night cap, occupancy formula, or license cap exists; all such limits are imposed (if at all) at the city/county level.
  • The state's 'transient' threshold is 30 days: an occupancy of more than 30 days is not a taxable short-term stay under Rev. & Tax. Code Sec. 7280.
  • SB 1318 (2025-2026 session), which would require the Coastal Commission to approve coastal permits/LCP amendments restricting non-owner-occupied STRs, was placed on the Senate Appropriations suspense file (7-0) on May 11, 2026 and held under submission on May 14, 2026; it is NOT current law as of July 2026.
  • State income tax on rental income is administered by the Franchise Tax Board, but that is general income taxation, not an STR-specific tax.

Enforcement

Active enforcement
yes
Fines
State law imposes no host-facing STR fines; day-to-day enforcement (permits, zoning, TOT) is carried out by cities and counties. Under SB 346, a local agency that has adopted an enabling ordinance may make a short-term rental facilitator's failure to report required STR data subject to an administrative fine or penalty pursuant to Gov. Code Sec. 53069.4.
Notes
SB 346 (Chapter 751, Statutes of 2025; operative Jan 1, 2026) strengthens local governments' ability to obtain platform address/host data to enforce local STR and TOT rules. Specific fine amounts and enforcement programs are defined by each local ordinance.

Get change alerts for California

RuleGrid checks California every night. Add your email and we'll alert you the moment a rule changes — free, one email per change, unsubscribe anytime.

By subscribing, you agree to receive RuleGrid change alerts. Unsubscribe anytime. Privacy policy.

Frequently asked questions

Is Airbnb legal in California?
California has NO statewide short-term-rental license, permit, or registry. The state delegates STR land-use, zoning, and registration authority to cities and counties, which almost universally require their own local registration/permits and Transient Occupancy Tax (TOT) certificates. State law's role is enabling and tax-related, not a direct host mandate: (1) Revenue & Taxation Code Sec. 7280 authorizes any city or county to levy a local Transient Occupancy Tax on occupancy of 30 days or less (a county TOT applies only in unincorporated areas); there is NO state-level lodging/occupancy tax and no state sales/use tax on short-term stays. (2) SB 346 (Chapter 751, Statutes of 2025; approved by the Governor and chaptered Oct 13, 2025; operative Jan 1, 2026) added Government Code Chapter 4.6 (commencing with Sec. 50990; the 'Short-Term Rental Facilitator Act of 2025'), letting a city/county that first adopts an enabling ordinance compel 'short-term rental facilitators' (Airbnb, VRBO, etc.) to report each STR's physical address (including nine-digit ZIP Code) per reporting period (no more often than every 3 months, or monthly if the agency collects TOT monthly). In the Coastal Zone, the California Coastal Act treats local STR bans/restrictions as 'development' that requires Coastal Commission approval via a coastal development permit or Local Coastal Program amendment, and the Commission has historically discouraged outright bans (e.g., Kracke v. City of Santa Barbara). SB 1318 (would further limit coastal restrictions on non-owner-occupied STRs) was still PENDING (placed on the Senate Appropriations suspense file 7-0 on May 11, 2026; held under submission May 14, 2026) and is NOT law as of July 2026. Bottom line at the state layer: STRs are allowed; actual permitting, caps, night limits, occupancy rules, and TOT rates are set locally.
Do I need a license or registration for a short-term rental in California?
Yes — California requires: SB 346 short-term rental facilitator address reporting (Gov. Code Chapter 4.6, commencing with Sec. 50990); Local Transient Occupancy Tax registration / certificate (authorized by Rev. & Tax. Code Sec. 7280). See the requirements checklist for fees, renewal, and official links.
What taxes apply to short-term rentals in California?
Transient Occupancy Tax (TOT). Use the lodging-tax estimator on this page for a specific stay.

Official sources

Related coverage

Counties & cities El Dorado County · Los Angeles County · Monterey County · Napa County · Orange County · Riverside County · San Bernardino County · San Diego County · San Francisco · Sonoma County

Informational summary of publicly available sources; not legal advice. Verify against the linked official sources.