SDMC §35.0103 imposes a Transient Occupancy Tax of 10.5 percent on hotels, motels, and short-term rentals under 30 days. Operators collect from guests and remit monthly to the city Treasurer; STR platforms collect on hosts' behalf.
Under SDMC §35.0103 et seq., every operator of a hotel, motel, bed and breakfast, or short-term rental of fewer than 30 consecutive days must collect a 10.5 percent Transient Occupancy Tax (TOT) on the full rent amount from each guest. The base TOT is 6 percent under the original 1964 ordinance, plus a 4.5 percent Tourism Marketing District (TMD) and additional surcharges totaling 10.5 percent. Operators register with the Treasurer for a Transient Occupancy Registration Certificate, file monthly returns by the 15th, and remit collected tax. STR platforms like Airbnb and Vrbo collect on hosts' behalf under voluntary collection agreements.
Late filings incur 10 percent penalty plus 0.5 percent monthly interest. Willful failure to remit is a misdemeanor under §35.0114, and operators may face license revocation and personal liability for unremitted tax plus 25 percent fraud penalty.
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