Local Taxes & Fees in San Diego, CA (2026)

1 verified local taxes & fees rules for San Diego, California, sourced directly from the municipal code and official government pages.

Verified from official government sources

Transient Occupancy Tax

SDMC §35.0103 imposes a Transient Occupancy Tax of 10.5 percent on hotels, motels, and short-term rentals under 30 days. Operators collect from guests and remit monthly to the city Treasurer; STR platforms collect on hosts' behalf.

San Diego TOT at 10.5 Percent on Short Stays

Some Restrictions

Full ordinance details →Official source ↗

Looking for San Diego County county-wide rules?

County ordinances apply to unincorporated areas and may supplement San Diego city rules.

Local Taxes & Fees in San Diego County →