Taxes & Fees: Fallbrook vs San Diego
How do taxes & fees rules compare between Fallbrook, CA and San Diego, CA?
Fallbrook has fewer restrictions than San Diego.
Fallbrook, 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 Fallbrook rules →San Diego, CA
San Diego County
San Diego requires 10.5% Transient Occupancy Tax (TOT) plus a 2% Tourism Marketing District (TMD) assessment on all short-term rental income under SDMC Section 35.0101. Hosts must register for a TOT certificate and remit monthly. Rental Unit Business Tax also applies annually.
View full San Diego rules →Key Facts Comparison
| Fact | Fallbrook | San Diego |
|---|---|---|
| TOT Rate | 8% of rent charged | 10.5% of gross rent |
| Applies To | Stays of 30 days or fewer | - |
| Filing | Quarterly to Treasurer-Tax Collector | Monthly by 25th |
| Registration | Required with County TTC | - |
| Platforms | May collect TOT on behalf of hosts | - |
| TMD Assessment | - | 2% additional |
| Total Tax | - | 12.5% guest-facing |
| Code Section | - | SDMC 35.0101 |
Highlighted rows indicate differences between cities.
Fallbrook 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.
San Diego FAQ
How much tax do I collect on short-term rentals in San Diego?
10.5% Transient Occupancy Tax (TOT) plus 2% Tourism Marketing District (TMD) assessment, totaling 12.5% of gross rent for stays under 30 days.
Does Airbnb collect San Diego TOT automatically?
Some platforms collect and remit TOT directly. However, hosts remain ultimately responsible for ensuring all taxes are properly collected and remitted to the City Treasurer.
Compare other topics
See how Fallbrook and San Diego compare on other ordinance categories.
Want to add a third city?
Use our full comparison tool to compare up to three cities.
Open Comparison Tool