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 taxes hotel guests 10.5% of room rent: a 6% base transient occupancy tax plus four stacked additional levies of 1%, 1%, 1%, and 1.5% added between 1985 and 1994.
San Diego Hotel Occupancy Tax Rate
Some RestrictionsSan Diego Municipal Code § 35.0103 (Tax Imposed); see also §§35.0104-35.0107 (Additional Tax Imposed)
For the privilege of Occupancy in any Hotel located in The City of San Diego, each Transient is subject to and shall pay a tax in the amount of six percent (6%) of the Rent charged by the Operator.
Looking 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 →