Unincorporated San Diego County STR operators must register with the Treasurer-Tax Collector and obtain a Transient Occupancy Registration Certificate. Under SDCC 22.206, registration is due within 30 days of commencing business and annually each July.
San Diego County Code Chapter 2 (Title 2, Division 2) governs the Transient Occupancy Tax that STR hosts must register for. Section 22.206 requires each operator renting occupancy to transients to register the property with the Tax Collector and obtain a registration certificate. For the unincorporated area, the County opened online registration on June 11, 2024, with reporting starting July 1, 2024. There is no separate STR operating license, so this TOT certificate is the core registration obligation for a Bostonia host.
Failing to register or renew, or misreporting rents, subjects the operator to penalties and interest on unpaid TOT assessed by the County Treasurer-Tax Collector.
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Bostonia, CA
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