Taxes & Fees: San Diego vs Vista
How do taxes & fees rules compare between San Diego, CA and Vista, CA?
Vista has fewer restrictions than San Diego.
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 →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 | San Diego | Vista |
|---|---|---|
| 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 | - |
| Remittance | - | Quarterly |
| Revenue Growth | - | $140K to $369K/yr |
| Contact | - | 760-639-6174 |
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.
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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