San Diego County Registration Rules Rules (2026) — What You Need to Know
Some RestrictionsKey Facts
- TOT Rate
- 8% of gross rent
- Registration Deadline
- Within 30 days of starting
- Filing Frequency
- Quarterly
- Late Penalty
- 10% of amount due
- Record Retention
- Minimum 3 years
- Contact
- 619-685-2349
The Short Version
All short-term rental operators in unincorporated San Diego County must collect and remit an 8% Transient Occupancy Tax (TOT) on gross rental receipts for stays of 30 days or fewer. Operators must register within 30 days of commencing business and file quarterly returns. "Rent" includes all mandatory charges such as cleaning fees, pet fees, and resort fees. Late payments incur a 10% penalty plus accruing interest.
Full Breakdown
The San Diego County Transient Occupancy Tax (TOT) is codified in the County Code and administered by the Treasurer-Tax Collector's Office. The tax applies to all lodging rented for 30 days or fewer in unincorporated areas at a rate of 8% of the gross rent charged.
"Rent" is defined broadly to include the regular amount charged for occupancy or the right to occupancy, whether or not actually received. This includes all mandatory charges such as resort fees, mandatory facility charges, cleaning fees, pet fees, no-show and cancellation fees, and roll-away bed charges.
Operators must register with the Treasurer-Tax Collector within 30 days of commencing business. Registration is done through the Host Compliance online portal. Once registered, operators receive a TOT certificate and are assigned quarterly filing deadlines. Even in quarters with no rental income, operators must file a $0 revenue report.
Operators are required to hold all taxes collected in trust for the County until the next reporting period, inform the Treasurer-Tax Collector when ceasing, transferring, or selling the business, and keep business, accounting, and guest folio records for a minimum of three prior years. Some third-party platforms may collect and remit TOT on behalf of hosts, but operators remain ultimately responsible for ensuring proper tax filing.
What Happens If You Violate This?
Late filing incurs a 10% penalty on the amount due plus ongoing interest on the unpaid balance. Failure to register and collect TOT can result in back-tax assessments, additional penalties, and potential liens on the property. Operators are personally liable for all uncollected TOT. The Treasurer-Tax Collector actively monitors compliance and may pursue collections through administrative and legal channels.
Frequently Asked Questions
What counts as "rent" for TOT purposes in San Diego County?
Do I still need to file a TOT return if I had no rentals during a quarter?
Does Airbnb collect the TOT automatically for San Diego County?
Sources & Official References
Related Ordinances in San Diego County
How does San Diego County compare?
See how San Diego County's registration rules rules stack up against other locations.