City of San Mateo Law Library
City of San Mateo Municipal Code.

5.66.100 Transient Occupancy Tax Collection

Transient occupancy taxes (TOT) must be collected for Short-Term Rentals and paid to the City pursuant to Municipal Code. Collection of transient occupancy taxes for Short-Term Rentals shall be the responsibility of the Host, except that the Hosting Platform shall collect TOT when it has entered into a voluntary collection agreement (or equivalent) with the City.