San Diego County, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 8% of rent charged
- Registration
- Register within 30 days of opening
- Exemption
- Rent of $4/day or less exempt
- Late penalty
- 5% first, 5% more, 25% for fraud
- Filing
- Quarterly returns to County Tax Collector
Summary
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.
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.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: 2026 S-141: Administrative: Current through Ord. No. 11007 (N.S.), effective 7-10-26 | Regulatory: Current through Ord. No. 11008 (N.S.), effective 7-24-26).
Full Breakdown
Operators of hotels, motels, bed-and-breakfasts, campgrounds, RV parks, and other short-term lodging in unincorporated San Diego County must collect an 8% transient occupancy tax on rent charged to guests staying 30 consecutive days or less. Within 30 days of opening, an operator must register with the County Tax Collector and post the transient occupancy registration certificate on site. Taxes are held in trust for the County and remitted quarterly. Stays of four dollars per day or less, and government officials on official business, are exempt. Late remittance draws a 5% penalty, a second 5% penalty if still unpaid the next month, and a 25% fraud penalty.
Violations & Fines
Operating without a registration certificate, failing to remit collected tax, or advertising that the tax won't be charged is unlawful; penalties include 5%, 10%, and 25% fraud surcharges plus interest.
Frequently Asked Questions
Does the 8% tax apply inside the City of San Diego?
What counts as a taxable stay?
Sources & Official References
Other rules in San Diego County
California rules heatmap·Compare San Diego County to another location·View the California hotels & lodging overview
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