Taxes & Fees: Bonsall vs Encinitas

What is the TOT rate in unincorporated San Diego County?

The Transient Occupancy Tax rate is 8% of the rent charged for stays of 30 consecutive days or fewer in unincorporated areas of San Diego County.

Does Airbnb collect the TOT for me?

Some platforms may collect and remit TOT on behalf of hosts. However, you remain responsible for ensuring compliance. Check with the County Treasurer-Tax Collector to confirm your obligations.

How do I register to collect TOT?

Register with the San Diego County Treasurer-Tax Collector's Office. You'll receive an account number and must file quarterly returns remitting the collected tax.

What is the short-term rental tax rate in Encinitas?

Encinitas charges a 10% Transient Occupancy Tax on all STR stays of 30 days or fewer under Chapter 3.16. This applies to the total rent charged including cleaning fees.

Does Airbnb collect the Encinitas TOT automatically?

Airbnb and VRBO have voluntary collection agreements with Encinitas and may remit TOT on your behalf. However, operators are ultimately responsible for ensuring taxes are properly paid and should verify with the Finance Department.

What happens if I don't pay the STR tax in Encinitas?

Late TOT payments incur a 10% penalty plus 1.5% monthly interest. Willful failure to collect or remit TOT is a misdemeanor. The city can assess back taxes for unpermitted STR operation.