San Diego County, CA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Tax rate
- 8% of rent charged
- Stay length triggering tax
- 30 consecutive days or less
- Registration deadline
- within 30 days of starting business
- Filing frequency
- quarterly returns to Tax Collector
- First delinquency penalty
- 5% of tax due
- Fraud penalty
- 25% of tax due
- Appeal window
- 14 days to Clerk of the Board
Summary
Short-term rental hosts in unincorporated San Diego County collect an 8% transient occupancy tax on every stay of 30 days or less. Operators must register within 30 days of starting business, remit quarterly, and face 5% delinquency penalties plus 1% monthly interest for late payments.
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 by the operator. The tax constitutes a debt owed by the operator to the County which is extinguished only by payment to the County. ... Penalty for Delinquency. An operator who fails to remit any tax imposed by this chapter by the due date shall be liable for a five percent penalty of the tax due, in addition to the amount of the tax.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: 2026 S-141: Administrative: Current through Ord. No. 11007 (N.S.), effective 7-10-26 | Regulatory: Current through Ord. No. 11008 (N.S.), effective 7-24-26).
Full Breakdown
203, anyone renting out lodging, including a short-term rental "hotel" as broadly defined to cover any structure, room, or site occupied by transients, owes 8% of the rent charged for stays in the unincorporated area. 202(d) sweeps in cleaning fees, pet fees, extra-person fees, cancellation fees, and even nonrefundable deposits, not just the nightly rate. A guest counts as a transient, and the tax applies, for any stay of 30 consecutive days or less; a host and guest can convert to a longer-term exemption only by signing the County's Over Thirty Stay Agreement before the 30 days run.
204 are narrow: government employees on official business, foreign officials under treaty, rooms at $4/day or less, and free rooms given only for publicity value. 206(b), and the certificate voids automatically on any sale or transfer. 207 requires a quarterly return and full remittance by the last day of the month following each quarter's close. 208 imposes a 5% penalty, another 5% if still unpaid by the first of the next month, and a full 25% penalty if the Tax Collector finds fraud, plus 1% monthly interest on the unpaid balance the whole time. 210's appeal process.
Violations & Fines
Late remittance draws a 5% penalty, an additional 5% if still unpaid the following month, and up to 25% for fraud, plus 1% monthly interest on the unpaid tax and penalties. Operating a hotel or short-term rental more than 30 days without a registration certificate is separately unlawful, and unremitted tax remains a debt owed to the County until paid.
Frequently Asked Questions
What is the short-term rental tax rate in unincorporated San Diego County?
How soon must a new host register with the County?
What happens if the tax is paid late?
Can a host appeal a tax assessment?
Sources & Official References
Other rules in San Diego County
How San Diego County compares: Cities with the Highest Short-Term Rental Taxes·California rules heatmap·Compare San Diego County to another location·View the California short-term rentals overview
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