Taxes & Fees: Elfin Forest vs Vista
How do taxes & fees rules compare between Elfin Forest, CA and Vista, CA?
Elfin Forest and Vista have similar restriction levels.
Elfin Forest, CA
San Diego County
San Diego County imposes an 8% Transient Occupancy Tax (TOT) on short-term rentals of 30 days or fewer in unincorporated areas. Operators must register with the County Treasurer-Tax Collector and remit TOT quarterly.
View full Elfin Forest rules →Vista, CA
San Diego County
Vista collects a 10% Transient Occupancy Tax on stays of 30 days or less. TOT is remitted quarterly. Revenue grew from $140K to $369K annually after the STR ordinance took effect in 2024.
View full Vista rules →Key Facts Comparison
| Fact | Elfin Forest | Vista |
|---|---|---|
| TOT Rate | 8% of rent charged | 10% |
| Applies To | Stays of 30 days or fewer | - |
| Filing | Quarterly to Treasurer-Tax Collector | - |
| Registration | Required with County TTC | - |
| Platforms | May collect TOT on behalf of hosts | - |
| Remittance | - | Quarterly |
| Revenue Growth | - | $140K to $369K/yr |
| Contact | - | 760-639-6174 |
Highlighted rows indicate differences between cities.
Elfin Forest FAQ
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.
Vista FAQ
What taxes do I owe on short-term rental income in Vista?
Vista collects a 10% Transient Occupancy Tax on stays of 30 days or less. TOT is remitted quarterly. Revenue grew from $140K to $369K annually after the STR ordinance took effect in 2024.
How much is the short-term rental license fee in Vista?
TOT Rate: 10%. Remittance: Quarterly. Revenue Growth: $140K to $369K/yr. Contact: 760-639-6174.
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