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.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
San Diego, CA
San Diego allows backyard recreational fires under San Diego Fire Code Section 511.0307 (adopting 2022 California Fire Code Section 307) when the fire is no ...
San Diego, CA
San Diego enforces 2022 California Residential Code Section R314 and California Health and Safety Code Sections 13113.7 and 13114 through the San Diego Build...
San Diego, CA
San Diego has no city ordinance regulating residential lawn ornaments, statuary, or religious displays on private property. California Civil Code § 4710 limi...
San Diego, CA
San Diego has no city ordinance specifically regulating residential inflatable holiday displays. Inflatables are permitted on private property subject to SDM...
San Diego, CA
San Diego has no city ordinance specifying installation dates, removal deadlines, or brightness limits for residential holiday lights. Amplified outdoor audi...
San Diego, CA
Built-in outdoor kitchens in San Diego require multiple permits through the Development Services Department: a building permit for the structure, a gas-line ...
Side-by-side rule comparisons with other cities in San Diego County.
See how other cities in San Diego County handle taxes & fees.
See how San Diego's taxes & fees rules stack up against other locations.
Help us keep this page accurate. If you notice an error or outdated information, let us know.