Hotels & Lodging in San Diego County, CA (2026)

1 county-level rule, plus city-specific rules for 8 cities in San Diego County, California.

Verified from official government sources

Note: These county rules apply to unincorporated areas of San Diego County. If you live within an incorporated city, that city's own rules apply: see the city list below.

Transient Occupancy Tax

Unincorporated San Diego County charges an 8% transient occupancy tax on hotel, motel, and short-term lodging rent, collected by operators and remitted to the County Tax Collector each quarter.

San Diego County Transient Occupancy Tax

Some Restrictions

San Diego County Code § 22.203

For the privilege of providing lodging in any hotel located in the unincorporated area of the County, an operator is subject to and shall pay a tax in the amount of eight percent of the rent charged by the operator. The tax constitutes a debt owed by the operator to the County which is extinguished only by payment to the County.

Full ordinance details →Official source ↗