San Diego County imposes an 8% Transient Occupancy Tax (TOT) on short-term rentals of 30 days or fewer in unincorporated areas. Operators must register with the County Treasurer-Tax Collector and remit TOT quarterly.
The County of San Diego levies an 8% TOT on the rent charged for lodging in unincorporated areas for stays of 30 consecutive days or less. This is separate from any city-level TOT. Operators must register with the San Diego County Treasurer-Tax Collector's Office and collect the tax from guests at the time of payment. Returns are filed and tax remitted quarterly. Late payments incur penalties. Major platforms like Airbnb and VRBO may collect and remit TOT on behalf of hosts in some cases, but operators remain responsible for ensuring compliance.
Failure to collect and remit TOT results in penalties including interest on unpaid amounts. The Treasurer-Tax Collector may audit operators. Willful failure to remit may result in additional penalties.
San Diego County, CA
San Diego County Code Chapter 6 (Animal Control) and the noise ordinance address barking dogs. Persistently barking dogs that disturb neighbors violate Secti...
San Diego County, CA
San Diego County Code of Regulatory Ordinances Section 36.404 sets noise limits by property zone and time of day. Residential zones: 50 dBA daytime (7 AM–10 ...
San Diego County, CA
Vehicles on public streets in unincorporated San Diego County cannot be parked for more than 72 consecutive hours. A vehicle must be moved at least 0.5 miles...
San Diego County, CA
Unincorporated San Diego County does not have a blanket overnight parking ban. The 72-hour parking rule applies. Some specific communities or HOAs may impose...
San Diego County, CA
Unincorporated San Diego County enforces the 2022 California Residential Code Section R314 (adopted under County Code Title 9, Division 1) for smoke alarms. ...
San Diego County, CA
Tree trimming in unincorporated San Diego County is required for defensible space maintenance (branches pruned to 6 feet above ground), utility clearance, an...
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