Transient Occupancy Tax (TOT) and returns for Short-Term Rentals can now be submitted online, by phone, and mail to simplify your quarterly reporting. To submit your TOT/STR online, please click the “File and Pay TOT” found below under the TOT/STR Remittance box. This will allow you to begin the quarterly filing process.
For the privilege of occupancy in any “hotel”, including Short-Term Rentals, each transient shall be subject to and shall pay a tax in the amount of ten percent (10%) of the rent charged by the operator.
If you need further assistance or help with filing your TOT return, you are welcome to contact us at SanMateoCountyTOT@hdlgov.com or by phone at (415) 869-6687.
TOT forms and payments may also be mailed to the address below. Please make checks payable to San Mateo County.
- Please be advised that the filing of the TOT is to only be collected and remitted for the unincorporated areas of San Mateo County.
For the privilege of occupancy in any “hotel”, including Short-Term Rentals, each transient shall be subject to and shall pay a tax in the amount of ten percent (10%) of the rent charged by the operator.
If you need further assistance or help with filing your TOT return, you are welcome to contact us at SanMateoCountyTOT@hdlgov.com or by phone at (415) 869-6687.
TOT forms and payments may also be mailed to the address below. Please make checks payable to San Mateo County.
STR Registration
-
Submit a STR Permit Application
Respond to a Notice of Non-compliance
TOT/STR Remittance
-
File and Pay TOT
Start here to file and pay your Vacation Rental TOT or your Hotel TOT
TOT Payment
-
Pay an outstanding balance for TOT
Start here to pay a balance due on an established account with the County. ** Please do not use this option to file a TOT Return **
STR Compliance Application
-
Respond to a notice of non-compliance
Start here only if you are responding to a notice of non-compliance
file_download
Download Forms