Educational California registry profile · verify current state, local, and platform authority
California Short-Term Rental Lodging-Tax Profile & Estimator.
Review recorded state and local rate inputs, citations, and remittance-model assumptions for California. Verify current treatment with the relevant agencies, platforms, and a tax professional.
State profile: review possible host local remittance requirements in California
This registry profile supplies an educational remittance-model assumption. Verify actual platform coverage, registration, filing, collection, and payment requirements before use.
Destination-specific educational pilot
California lodging taxes: start with the property jurisdiction
Official and platform sources reviewed 2026-10-05. This is editorial source checking. Professional tax review has not been performed. Effective dates below describe individual rules; the review date is not a tax effective date.
California Revenue and Taxation Code § 7280 authorizes city and county occupancy taxes; a county tax under this section applies to its unincorporated areas. Identify the property's actual city or unincorporated jurisdiction before selecting a local rate. The San Diego example below is one city scenario, not a statewide California rate.
- City of San Diego TOT rates are 11.75% in Tax Zone 1, 12.75% in Zone 2, and 13.75% in Zone 3, effective May 1, 2025. The city says the new rates apply when rent is collected on or after that date. Use its address lookup to establish the zone.
- San Diego describes taxable transient stays as shorter than one calendar month. Its guidance includes nonrefundable cleaning fees in taxable rent; a fully refundable charge withheld only for specific damages receives different treatment. Do not assume every deposit or fee shares the same tax base.
- The city's 2% Tourism Marketing District assessment applies to lodging businesses with 70 or more rooms. This small-property example excludes it. The city also describes TOT registration and monthly remittance; consult current instructions for your account, deadline, exemptions, and filing requirements.
Source links and what each establishes
- California Revenue and Taxation Code § 7280 — Local taxing authority and unincorporated county scope; this statute is not a city rate lookup.
- San Diego City Treasurer TOT and TMD guidance — May 1, 2025 zone rates, collection-date rule, cleaning-fee treatment, TMD room threshold, registration, and remittance.
- San Diego official address-to-tax-zone lookup — Determine the property's tax zone; this interactive agency lookup requires JavaScript.
Worked example with stated assumptions
Confirmed City of San Diego Zone 1 property; taxable stay shorter than one calendar month; rent collected after May 1, 2025; fewer than 70 rooms; no exemption. Assume $2,500 rent plus $200 nonrefundable cleaning, both taxable. No additional charges are modeled.
| Example component | Amount |
|---|---|
| Nightly rent | $2,500.00 |
| Nonrefundable cleaning charge | $200.00 |
| Illustrated taxable base | $2,700.00 |
| San Diego Zone 1 TOT: $2,700 × 11.75% | $317.25 |
| Guest subtotal including this tax only | $3,017.25 |
This models San Diego TOT only and excludes other applicable charges. It does not determine who collects or remits. Check the platform's current coverage for the property, the reservation tax breakdown, and the city's registration and filing instructions. Do not assume Airbnb or Vrbo covers every local obligation.
Keep a copy of the agency guidance, address determination, reservation, tax collection record, and any filing or payment confirmation. Compare them with the payout source-record example and 1099-K reconciliation workpaper; payment reporting and lodging-tax obligations are separate questions.
Educational tax model
Interactive California Lodging-Tax Scenario Estimator.
Enter verified rate assumptions for a reservation scenario and choose how to model platform and host collection for professional review.
1. Reservation & destination parameters
Enter independently verified state and local effective rates for your scenario. General sales and lodging taxes may overlap, compound, or use different bases; the recorded rates below are not automatically combined. This simple model assumes the same taxable base for both inputs and excludes fixed fees.
Enter both rates (including an explicit zero where applicable) and choose a collection assumption to see an illustration.
2. Modeled tax amount breakdown
This illustration rounds each tax component to cents before adding totals. Confirm the applicable agency rounding rules before filing.
Illustrative Double-Entry Record — Review Required
| Account & Description | Debit | Credit |
|---|
Registry source review
California Lodging-Tax Registry Inputs & References.
Recorded State-Level Rate Inputs
Review Cal. Rev. & Tax Code § 7280 with the relevant agency. Confirm applicable tax types, rates, stay definitions, exemptions, effective dates, and local rules. Only individually sourced component facts are shown below; they do not establish a combined property rate.
Cleaning fees, linen charges, and guest-service amounts may receive different treatment. This calculator includes the entered cleaning amount in its model and does not determine taxability.
Recorded Local Transient Occupancy Tax (TOT) Inputs
Verify the property address, applicable districts, tax base, rate, and effective date with the relevant local agency. Unreviewed local rates are not displayed.
This jurisdiction profile models separate local administration. Verify registration, filing, collection, and remittance requirements with the relevant agencies and a tax professional.
Use these destination references to identify the local jurisdiction. Confirm property-specific components, effective dates, exemptions, and fees with the official agencies; unreviewed rates are not displayed or loaded into the estimator.
Recorded California Destination Scenarios
| Destination Market | Jurisdiction / County | Source review |
|---|---|---|
| Anaheim | Orange County | Confirm current requirements with the local tax agency. |
| Los Angeles | City of Los Angeles | Confirm current requirements with the local tax agency. |
| San Diego (address-specific tax zone) | City of San Diego | Confirm current requirements with the local tax agency. |
| San Francisco | City and County of SF | Confirm current requirements with the local tax agency. |
| South Lake Tahoe | El Dorado County | Confirm current requirements with the local tax agency. |
Registration and records questions
Registration, Form & Record References for California Review.
Registry Registration & Form References
Review registration, account, license, form, frequency, deadline, and zero-return requirements directly with the relevant state and local agencies.
Only individually checked form references are listed. Use the official agency guidance to select the current form and filing period.
Source-Record Reconciliation Questions
Review gross receipts, platform records, tax amounts, filings, payments, and retention periods with your accountant and the relevant agencies.
- Compare gross reporting and payouts: Reconcile source statements, payment reporting, deposits, refunds, fees, and tax components with your accountant.
- Review lodging-tax source records: Retain available platform and agency evidence and confirm its treatment with your accountant.
- Confirm retention periods: Ask the relevant agencies and your advisers which records and time periods apply to your facts.
Source-linked lodging-tax bookkeeping
Review California lodging-tax components with source records.
Roxby preserves available lodging-tax components from supported statements for bookkeeping review; it does not determine local filing or remittance obligations.