Taxes & Fees: San Diego vs San Marcos
How do taxes & fees rules compare between San Diego, CA and San Marcos, CA?
San Diego and San Marcos have similar restriction levels.
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 →San Marcos, CA
San Diego County
San Marcos imposes a 10% Transient Occupancy Tax (TOT) on all short-term rentals of 30 days or fewer. Hosts must register with the city, obtain a TOT certificate, and collect and remit the tax. The TOT certificate number must be displayed on all rental advertisements.
View full San Marcos rules →Key Facts Comparison
| Fact | San Diego | San Marcos |
|---|---|---|
| TOT Rate | 10.5% of gross rent | 10% |
| TMD Assessment | 2% additional | - |
| Total Tax | 12.5% guest-facing | - |
| Filing | Monthly by 25th | - |
| Code Section | SDMC 35.0101 | - |
| Applies To | - | Rentals ≤30 days |
| Registration | - | TOT certificate required |
| Display Requirement | - | Certificate # on all ads |
| Filing Frequency | - | Monthly or quarterly |
Highlighted rows indicate differences between cities.
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.
San Marcos FAQ
What is the Transient Occupancy Tax rate in San Marcos CA?
San Marcos charges a 10% Transient Occupancy Tax on all short-term rentals of 30 consecutive days or fewer. Hosts must register with the city and obtain a TOT certificate before collecting rental income.
Does Airbnb collect the TOT for San Marcos hosts?
Some platforms may auto-collect and remit TOT. However, hosts are ultimately responsible for ensuring the correct tax is collected and remitted. Contact the Finance Department at (760) 744-1050 to confirm your obligations.
Do I need to display my TOT number on my Airbnb listing in San Marcos?
Yes. San Marcos requires that your TOT certificate number be displayed on all advertisements and listings for your short-term rental property.
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