California

California

KEY DEFINITIONS

  • Short-Term Rental. A residential dwelling, or any portion of a residential dwelling, that is rented to a person or persons for 30 consecutive days or less.
  • Residential Dwelling. A private structure designed and available, pursuant to applicable law, for use and occupancy as a residence by one or more individuals. “Residential dwelling” does not include a commercially operated hotel, motel, bed and breakfast inn, or time-share property as defined by subdivision (aa) of Section 11212 of the Business and Professions Code.

LICENSING REQUIREMENTS

  • Licenses and registration for vacation rentals are regulated at the local level. Be sure to check with your local jurisdiction for the requirements in your area.

TAX INFORMATION

  • California law allows cities and counties to levy transient occupancy tax (TOT) on accommodations that are rented out for 30 days or less. This rate varies based on the local jurisdiction.

FIRE & SAFETY

LEGISLATIVE SESSION

COURT CASES