San Diego hotels and motels collect a 10.5 percent Transient Occupancy Tax under SDMC §35.0103. Larger hotels (70+ rooms) also collect a separate Tourism Marketing District assessment of up to 2 percent on top of the TOT.
Hotels in San Diego collect a 10.5 percent TOT on every guest stay under 30 days under SDMC §35.0103, broken into a 6 percent base TOT and 4.5 percent surcharges directed to convention and tourism programs. In addition, the San Diego Tourism Marketing District (TMD), formed under California Streets and Highways Code §36600, assesses up to 2 percent on stays at hotels with 70 or more rooms; that fee is collected separately and remitted to the TMD corporation. The combined burden on a covered guest reaches 12.5 percent. Hotels register annually for a Transient Occupancy Registration Certificate and file monthly returns by the 15th.
Failure to collect or remit TOT is a misdemeanor under SDMC §35.0114, with 10 percent late penalty, 0.5 percent monthly interest, and possible certificate revocation. TMD assessments are collected under contract with personal liability for the operator.
See how San Diego's transient occupancy tax rules stack up against other locations.
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