As of October 1, 2022, San Mateo County has contracted with HdL to collect and process Transient Occupancy Tax (TOT) returns. New and existing operators can register and file TOT by clicking the following link:


Assistance regarding the Transient Occupancy Tax (TOT) is provided by HdL, and can be reached at, or by phone at (415) 869-6687, Monday through Friday, 8:00 AM to 5:00 PM (Pacific Time).