Regulatory Overview
State STR LicenseNot Required
State Preemption LawNo
Permit RequiredLocal Level Only
Owner-Occupied RequiredNo
Last Verified2026-03
Official source: https://hcd.ca.gov
Tax Breakdown
7.25%
State Sales Tax
10%
Lodging / TOT
Est. Total Tax Burden~17.25%
Total is an estimate. Local taxes, county surcharges, and platform fees vary. Always verify with your local tax authority.
Key Rule Summary
No state preemption — cities set their own rules. San Francisco requires host registration and limits to primary residence. LA caps STRs at primary residence only. Santa Monica near-banned STRs. Transient occupancy tax required statewide.
Major City Rules
5 cities tracked
Los Angeles
Highly Restricted
Primary residence only, must register, max 120 nights/yr if not present
San Francisco
Highly Restricted
Host registration required, primary residence only, max 90 days unhosted
Santa Monica
Highly Restricted
Effectively banned — only licensed B&Bs allowed
San Diego
Moderate
Permit required, tiered license system by rental type
Palm Springs
Moderate
Vacation rental permit required ($500+), occupancy limits
Housing Market Data — US Census ACS
ACS 5-Year 2022
14,424,442
Total Housing Units
7.7%
Vacancy Rate
55.6%
Owner-Occupied
44.4%
Renter-Occupied
364,195
Seasonal/Vacation Units
2.5%
Seasonal Unit %
Source: US Census Bureau ACS 5-Year Estimates · Seasonal/vacation units are a proxy for STR-receptive housing stock.