Taxes & Fees: Los Angeles vs San Diego
How do taxes & fees rules compare between Los Angeles, CA and San Diego, CA?
Los Angeles and San Diego have similar restriction levels.
Los Angeles, CA
Los Angeles County
Los Angeles imposes a 14% Transient Occupancy Tax (TOT) on STR stays of 30 nights or less. Hosts must collect and remit unless the platform remits on their behalf.
View full Los Angeles 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 | Los Angeles | San Diego |
|---|---|---|
| TOT Rate | 14% | 10.5% of gross rent |
| Applies To | Stays ≤30 nights | - |
| Remittance | Host responsible unless platform remits | - |
| Office | City of LA Office of Finance | - |
| TMD Assessment | - | 2% additional |
| Total Tax | - | 12.5% guest-facing |
| Filing | - | Monthly by 25th |
| Code Section | - | SDMC 35.0101 |
Highlighted rows indicate differences between cities.
Los Angeles FAQ
What taxes do I owe on short-term rental income in los Angeles?
Los Angeles imposes a 14% Transient Occupancy Tax (TOT) on STR stays of 30 nights or less. Hosts must collect and remit unless the platform remits on their behalf.
How much is the short-term rental license fee in los Angeles?
TOT Rate: 14%. Applies To: Stays ≤30 nights. Remittance: Host responsible unless platform remits. Office: City of LA Office of Finance.
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
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