San Diego County, CA Short-Term Rentals: Taxes & Fees (2026)

The County's main short-term rental cost is the Transient Occupancy Tax. Under County Regulatory Code Sec. 22.203, 'for the privilege of providing lodging in any hotel located in the unincorporated area of the County, an operator is subject to and shall pay a tax in the amount of eight percent of the rent charged.' TOT applies to guests who occupy or have a right to occupy a living space for 30 days or less. Operators must collect the 8% from the guest at the time of payment and hold it in trust for the County (Sec. 22.205). Returns are filed and tax remitted on a quarterly basis, due within one calendar month after each quarter closes (Sec. 22.207): Q1 (Jul-Sep) due Oct 31, Q2 (Oct-Dec) due Jan 31, Q3 (Jan-Mar) due Apr 30, and Q4 (Apr-Jun) due Jul 31. Late remittance triggers a delinquency penalty of five percent of the tax due, with an additional five percent for continued delinquency, plus interest (Sec. 22.208). The County charges no separate STR application or license fee because there is no STR permit program. The County's TOT rate (8%) is notably lower than the City of San Diego's higher combined TOT/Tourism Marketing District rate, which does not apply in unincorporated areas. California imposes no statewide STR tax beyond locally adopted TOT.