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Transient Occupancy Tax (TOT) Online Application lock


San Mateo County- Short-Term Rental Application

What you need to know to get started:

1. Short-Term Rentals are renewed on a quarterly basis and expire at the end of each quarterly month.

2. The business start date is the first date your business started operating in the San Mateo County. 

3. Employee identification numbers are required for all new businesses.  Sole owner or partnerships are required to provide Social Security number for all owners/partners.  
LLC, Limited Partnership, Trust or Corporations are required to provide a Federal Employee Identification Number (FEIN) or State Employee Identification Number (SEIN) for the business.

4. No payment will be required until your application has been reviewed and accepted. You will receive an email verifying the receipt of application.  
Within 3 business days you will receive an email containing the amount due and instructions on how to make payment online.


The San Mateo County would like to welcome you to its business community.  
We know that starting a new business can be exciting and challenging.  

We wish you the greatest success in your new venture!


If you need any assistance with the application process, please call (415) 869-6687
to speak with a customer service representive.