San Diego, CA Short-Term Rentals: Host Platform Liability (2026)
Key Facts
- Governing section
- SDMC § 510.0201
- License check
- Required before processing any booking fee
- Tax duty
- Collect and remit TOT monthly if rent collected
- Reporting
- Listing data to City Manager monthly
- Records retention
- 4 years of tax documentation
Summary
Airbnb, Vrbo and similar hosting platforms operating in San Diego must verify a host's STRO license before processing bookings, notify hosts of licensing and tax rules, and report listing data to the City Manager monthly.
A hosting platform shall not process or complete any booking service transaction for any dwelling unit offered for short-term residential occupancy unless it has a valid license number listed on the City's registry created in accordance with Municipal Code section 510.0110(c) at the time the hosting platform receives a fee for the booking service.
(d) A hosting platform shall use reasonable efforts to not process or complete any booking service for any host with a Tier One License that has exceeded the authorized 20-day limit in one calendar year unless the host has subsequently obtained a Tier Two, Tier Three, or Tier Four License.
Ch. Art. Div. 5 10 2 1 San Diego Municipal Code Chapter 5: Public Safety, Morals and Welfare (8-2022)
(e) If a hosting platform collects rent from a guest, the hosting platform shall collect all required transient occupancy taxes at the same time the rent is collected and shall remit the taxes on a monthly basis to the City with the completion of a form approved by the City Manager. A hosting platform
Full Breakdown
Under SDMC §510.0201, a hosting platform must tell every host about the Chapter 5, Article 10, Division 1 license requirement and the transient occupancy tax rules before allowing a listing. A platform cannot process or complete a booking transaction for a dwelling unit unless a valid STRO license number is on the City's registry at the time it collects its fee, and it must use reasonable efforts to block bookings once a Tier One host has exceeded the 20-day annual cap. If the platform collects rent, it must also collect and remit transient occupancy tax monthly and issue itemized receipts. Platforms must report license numbers, responsible-party names, addresses and days booked to the City Manager at least monthly, and keep tax records for four years.
Violations & Fines
Booking a listing without a valid registry license number, or failing to collect/remit transient occupancy tax and report listing data monthly, breaches the hosting platform's obligations under §510.0201; the City Manager can demand compliance documentation directly from the platform.
Frequently Asked Questions
Can Airbnb book an unlicensed San Diego rental?
Who collects the transient occupancy tax on booked stays?
Sources & Official References
Other rules in San Diego
California rules heatmap·Compare San Diego to another location·View the California short-term rentals overview
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Host Platform Liability in Nearby Cities
How other cities in San Diego County handle host platform liability.