San Diego requires 10.5% Transient Occupancy Tax (TOT) plus a 2% Tourism Marketing District (TMD) assessment on all short-term rental income under SDMC Section 35.0101. Hosts must register for a TOT certificate and remit monthly. Rental Unit Business Tax also applies annually.
Under SDMC Section 35.0101, any person renting a dwelling for less than one month must collect and remit Transient Occupancy Tax (TOT) equal to 10.5% of the gross rent charged. Additionally, the Tourism Marketing District (TMD) assessment of 2% applies, bringing the total guest-facing tax to 12.5%. Hosts must obtain a TOT certificate from the City Treasurer before operating. TOT is remitted monthly by the 25th of the following month. Rental Unit Business Tax (RUBT) is a separate annual tax for properties rented more than six days per year. Some platforms (Airbnb, VRBO) may collect and remit TOT directly, but hosts remain ultimately responsible for compliance. Failure to collect or remit TOT can result in back taxes, penalties, and interest.
Back taxes plus 25% penalty and 1% monthly interest on unpaid TOT. Operating without a TOT certificate is a violation. Persistent non-compliance may result in STRO license denial or revocation.
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