Transient Occupancy Tax (TOT) returns for Short-Term Rentals can now be submitted online, by phone, and mail to simplify your monthly reporting. To submit your TOT online, please click the “Start Now” button found on the right and select the “TOT Remittance” option to begin your monthly 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 fourteen percent (14%) 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 SanMateoTOT@hdlgov.com or by phone at (650) 443-9056. All questions and applications are now processed online or over the phone.

TOT forms and payments may also be mailed to the address below. Please make checks payable to City of San Mateo.


TOT Remittance
TOT Payment
  • Pay an outstanding balance for TOT

    Start here to pay a balance due on an established account with the City of San Mateo. ** Please do not use this option to file a TOT Return **

Other
STR Compliance Application
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Download Forms

Please download below

Transient Occupancy Account Update Form .pdf   file_download

Please download below

Transient Occupancy Tax Return Form .pdf   file_download

Please download below

Long-Term Exemption Form .pdf   file_download

Please download below

TOT General FAQ .pdf   file_download
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Frequently Asked Questions

Transient Occupancy Tax (TOT) is a tax imposed on guests who rent your property or a portion of your property for the purpose of lodging on a short-term basis (30 consecutive days or less). TOT is collected in addition to the rent paid.

TOT is collected by the operator at the same time rent is collected from the guest. The operator is the Owner, property manager, host or lessee providing lodging on a short-term basis.

For the privilege of occupancy, the City of San Mateo’s TOT rate is 14% of the total rent charged to a guest. The taxable rent includes: room rate, cleaning fees, and other charges directly associated to the room.

Operators collect the tax from renters and file TOT returns with the City monthly. TOT Returns are filed whether rent was collected during the period or not.

The City of San Mateo has contracted with HdL to collect and process TOT Returns. Registered Operators can file their TOT Returns through the TOT Processing Center using the following methods:

If you have received a notice, please refer to the instructions for the quickest registration process. For all others, please contact the Lodging Tax Processing Center at (650) 443-9056 Monday – Friday from 8AM to 5PM (PST).

Yes. All Short-Term Rental lodging providers must maintain and annual STR Permit with the City of San Mateo. More information will provided once you have registered with the Lodging Tax Processing Center.

Any guest who rents for 31 consecutive days or more is exempt from paying TOT. A record of all your exemptions or exclusions should be kept, along with forms and any back-up documentation. This information should be included with your exemption/exclusion claims on your regular tax returns.