Hotels & Lodging in San Diego, CA (2026)
1 verified hotels & lodging rules for San Diego, California, sourced directly from the municipal code and official government pages.
Verified from official government sources
Transient Occupancy Tax
San Diego hotels and motels collect a 10.5 percent Transient Occupancy Tax under SDMC §35.0103. Larger hotels (70+ rooms) also collect a separate Tourism Marketing District assessment of up to 2 percent on top of the TOT.
Hotel TOT 10.5 Percent Plus TMD Assessment
Some RestrictionsLooking for San Diego County county-wide rules?
County ordinances apply to unincorporated areas and may supplement San Diego city rules.
Hotels & Lodging in San Diego County →