San Diego County Permit Requirements Rules (2026) — What You Need to Know
Few RestrictionsKey Facts
- STR Permit Required
- No (TOT registration only)
- Business License Required
- No
- TOT Rate
- 8% of gross rent
- Reporting Frequency
- Quarterly
- Registration Portal
- Host Compliance (online)
- Unit Caps
- None
The Short Version
Unlike the City of San Diego, unincorporated San Diego County does not require a specific short-term rental permit or business license. The primary obligation is registering for a Transient Occupancy Tax (TOT) certificate with the County Treasurer-Tax Collector and collecting the 8% TOT on all rentals of 30 days or fewer. Operators must comply with zoning, building, and safety codes but face no caps on the number of STR units.
Full Breakdown
Unincorporated San Diego County takes a comparatively relaxed approach to short-term rental regulation. Unlike the City of San Diego, which requires a Short-Term Residential Occupancy (STRO) license with a four-tier system and unit caps, the unincorporated county does not require a specific STR permit or business license to operate a short-term rental.
The primary regulatory requirement is registering for a Transient Occupancy Tax (TOT) certificate with the San Diego County Treasurer-Tax Collector. Starting June 11, 2024, operators of short-term rentals in unincorporated areas can register online through the Host Compliance portal and begin reporting as of July 1, 2024. The registration process takes approximately 15 minutes online, with approval taking up to 30 days.
Once registered, operators must collect an 8% TOT on all rentals of 30 days or fewer and remit it quarterly to the Treasurer-Tax Collector. The TOT certificate is not a permit to operate and does not exempt operators from other applicable requirements, including zoning compliance, building codes, and safety standards such as working smoke detectors and carbon monoxide detectors.
Although no specific STR permit is required, operators must ensure their property complies with local zoning ordinances, meaning that short-term rentals must be a permitted use in their specific zone designation. The county does not impose caps on the number of short-term rental units in any area.
What Happens If You Violate This?
Failure to register for a TOT certificate and remit the required 8% tax can result in back-tax assessments, penalties, and interest. Late TOT payments incur a 10% penalty on the amount due plus ongoing interest on the unpaid balance. The county may place liens on properties with persistent non-payment. Operators are personally liable for all uncollected TOT. Zoning violations are enforced separately by Planning & Development Services Code Compliance.
Frequently Asked Questions
Do I need a permit to operate an Airbnb in unincorporated San Diego County?
How do I register for the TOT in San Diego County?
Is there a cap on short-term rentals in unincorporated San Diego County?
Sources & Official References
Related Ordinances in San Diego County
How does San Diego County compare?
See how San Diego County's permit requirements rules stack up against other locations.