San Marcos, CA Short-Term Rentals: Night Caps (2026)

San Diego County has not adopted a stand-alone short-term rental ordinance for the unincorporated area, and there is no annual night cap, primary-residence requirement, or rental-day limit comparable to the City of San Diego's STRO Tiers 1-4. The County's Treasurer-Tax Collector confirms that any property in the unincorporated area rented to transient guests for 30 days or less must register for a Transient Occupancy Tax certificate and remit 8% TOT to the County (San Diego County Code Title 2, Division 2, Chapter 1, Article XIII, Section 22.204). Registration through the County of San Diego TOT portal opened June 11, 2024 with reporting required as of July 1, 2024. The TOT certificate is not a permit to operate and does not authorize use - operators must independently confirm that the underlying zoning permits transient lodging. The County Zoning Ordinance (Section 1110) does not list short-term residential rental as a separately defined use; the County Sheriff and Code Enforcement enforce nuisance complaints (noise, parking, occupancy) under existing County Code chapters rather than an STR-specific cap. Coastal-zone properties may face additional Coastal Act limits on hosted-rental conversions enforced by the California Coastal Commission. Incorporated cities (San Diego, Chula Vista, Carlsbad, Encinitas, Oceanside, Del Mar, Solana Beach, etc.) administer their own STR programs and night caps, which are entirely separate from the unincorporated County rules.