Elfin Forest, CA Short-Term Rentals: Permit Requirements (2026)

Unlike the City of San Diego's tiered Short-Term Residential Occupancy (STRO) program, the County of San Diego does not require a dedicated short-term rental permit or business license to operate in the unincorporated area. The County has not enacted a comprehensive STR licensing ordinance with caps, tiers, or owner-occupancy mandates. Instead, the principal County requirement is registration for Transient Occupancy Tax (TOT). Under County Regulatory Code Chapter 2 (Transient Occupancy Tax Ordinance, Ord. No. 10366), an operator must register with the Treasurer-Tax Collector within 30 days of commencing business and obtain a transient occupancy registration certificate (Sec. 22.206). The Treasurer-Tax Collector opened its Host Compliance online registration and reporting portal to unincorporated-area STR operators on June 11, 2024. Importantly, the County states that the TOT certificate 'is not a permit to operate and does not excuse the person named from the requirement to obtain any other permits or licenses required by State or County laws.' Operators must still confirm their use is allowed under the County Zoning Ordinance for their parcel's zone, and may need land-use or building approvals. California sets no statewide STR license, leaving regulation to local jurisdictions.