Bostonia, CA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- TOT rate (unincorporated)
- 8% of rent
- Definition
- Transient = 30 days or less
- Filing frequency
- Quarterly
- Definitions section
- SDCC 22.202
- Over-30-day stays
- Exempt from TOT
Summary
San Diego County charges 8% Transient Occupancy Tax on rent from stays of 30 consecutive days or less in the unincorporated area, including Bostonia. The operator collects it from the guest and remits quarterly to the County Treasurer-Tax Collector.
"Transient" means any person who exercises occupancy or is entitled to occupancy... for a period of thirty consecutive days or less, counting portions of days as full days.
Full Breakdown
Under San Diego County Code Chapter 2, a 'transient' is a person occupying a hotel (or short-term rental) for 30 consecutive days or less, counting portions of days as full days (Sec. 22.202). The TOT rate for the unincorporated area is 8% of the rent (reduced from 9% to 8% in 2007), lower than the City of San Diego's rate. The host collects the 8% from the guest at the time of payment and remits it, with a return, to the County Treasurer-Tax Collector on a quarterly basis. Stays longer than 30 days are exempt from TOT.
Violations & Fines
Late or unpaid TOT accrues penalties and interest set by the County ordinance; the Tax Collector may audit records and assess delinquent amounts.
Frequently Asked Questions
How much TOT do I collect in Bostonia?
Are month-plus stays taxed?
Sources & Official References
Other rules in Bostonia
How Bostonia compares: Cities with the Highest Short-Term Rental Taxes·California rules heatmap·Compare Bostonia to another location·View the California short-term rentals overview
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