San Diego, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Combined TOT rate
- 10.5% of Rent
- Base tax
- 6% (§35.0103)
- Stacked additions
- 1%+1%+1%+1.5%
- Short-stay exemption
- $25/day or less
- Long-stay exemption
- 30+ day occupancy
Summary
San Diego taxes hotel guests 10.5% of room rent: a 6% base transient occupancy tax plus four stacked additional levies of 1%, 1%, 1%, and 1.5% added between 1985 and 1994.
For the privilege of Occupancy in any Hotel located in The City of San Diego, each Transient is subject to and shall pay a tax in the amount of six percent (6%) of the Rent charged by the Operator.
Full Breakdown
SDMC §35.0103 sets the base tax at 6% of Rent charged by the Operator for occupying any Hotel in the City. Three later additions (§§35.0104-35.0106) each layer on another 1%, and a fourth (added by O-18078 N.S.) adds 1.5%, bringing the combined Transient Occupancy Tax to 10.5% of Rent. The Operator collects the tax at the time Rent is paid; it becomes a debt owed to the City until paid. Stays of one month or more, and rooms renting for $25/day or less, are exempt under §35.0111.
Violations & Fines
Willfully failing to collect, file, or remit the tax, or filing a false return, is a misdemeanor under §35.0124 punishable by up to a $1,000 fine and/or six months in County jail; each day a violation continues is a separate offense.
Frequently Asked Questions
What is San Diego's total hotel occupancy tax rate?
Who actually pays the tax?
Sources & Official References
Other rules in San Diego
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Transient Occupancy Tax in Nearby Cities
How other cities in San Diego County handle transient occupancy tax.