In San Mateo County, California, short-term rentals (STRs), commonly referred to as "vacation rentals," are legal but subject to strict regulations. Property owners must obtain a short-term rental permit and comply with zoning laws, which restrict their properties to residential areas. Notably, rentals are limited to 120 days per year if the host is not present, and hosts must pay a Transient Occupancy Tax (TOT) of 10% on the rent collected. The STR market is diverse, with properties ranging from coastal homes and vacation cabins to urban apartments, thriving in both tourist and business travel sectors. As the area is near Silicon Valley, many STRs cater to business travelers attending conferences or visiting tech firms, although tourism peaks during summer and local events. The San Mateo County Planning Department and local city planning departments oversee these regulations, ensuring compliance. For further details, visit the official government websites: San Mateo County Short-Term Rentals and City of San Mateo Short-Term Rentals.