TOT overview: what it is and who it applies to
The City of San Diego levies a Transient Occupancy Tax on all short-term rental stays under 30 days. Since May 2025, your TOT rate is zoned — meaning it depends on your exact downtown address. You will pay either 11.75%, 12.75%, or 13.75% on your gross rental income. There is no additional downtown TMD assessment or convention levy on top of this standard TOT.
TOT is a tax on your guests, not on you — but you are legally responsible for collecting it and remitting it to the city monthly. Failure to register, collect, or remit is a compliance violation that can result in your STRO permit being suspended, back-tax assessments, and penalties up to 25% of the tax owed.
The one thing to understand about TOT
You are the tax collector for the City of San Diego. The city does not care whether your guest paid — they will come to you. Build TOT into your pricing from day one, pass it through to guests as a separate line item, and set aside the collected amount in a separate account so it is never accidentally spent. Check the city TOT zone map for your exact zoned rate.
Tax rates
Since May 2025, San Diego uses a zoned TOT system. Your rate depends on your exact downtown address — check the city's TOT zone map. There is no additional downtown convention levy or TMD on top of these rates.
11.75%
TOT Zone 1 (lowest)
Basis: Gross rental income
Check city TOT zone map for your address
12.75%
TOT Zone 2 (middle)
Basis: Gross rental income
Most common rate for downtown condos
13.75%
TOT Zone 3 (highest)
Basis: Gross rental income
Applies to select areas — verify your address
Quick math example
A $378/night booking for 3 nights = $1,134 gross rental income
At 12.75% TOT = $144.59 total tax due
This amount is collected from your guest and remitted monthly to the city. It is not your income.
What Airbnb collects vs. what you handle
Platform tax handling varies. This is one of the most common sources of compliance errors — owners assume Airbnb handles everything, don't maintain their own TOT registration, and get caught in an audit.
Airbnb
Airbnb can auto-remit TOT for San Diego bookings. You must still register your TOT certificate with the city and confirm the correct zoned rate is being applied. If Airbnb remits at the wrong rate, you owe the difference.
Collects
✅Remits
✅VRBO / Vrbo
VRBO can also auto-remit TOT for San Diego. Same rules apply — register your certificate, confirm your zoned rate, and verify remittance. Do not assume everything is correct. The city bills you if there is a shortfall.
Collects
✅Remits
✅Direct bookings (your website)
You collect TOT directly from guests at booking and remit it yourself monthly. Include TOT as a separate line item on your booking confirmation. Never combine it with your nightly rate.
Collects
❌Remits
❌Bottom line: Maintain your own TOT registration regardless of what platforms collect. File returns monthly. If a platform fails to remit correctly and the city comes to you, your only defense is documentation proving the platform collected and was obligated to remit at your zoned rate.
Registering for TOT
TOT registration is handled by the City of San Diego Treasurer's Office — separately from your STRO permit application. You must complete both before your first guest checks in.
Register with the Treasurer's Office
Visit sandiego.gov/treasurer or the Accela portal to register as a TOT collector for your downtown property address. You will receive a TOT certificate number used for all future filings. This is separate from your STRO license.
Confirm your zoned rate
Check the city's TOT zone map for your exact downtown address. Your rate is either 11.75%, 12.75%, or 13.75% since May 2025. If you use Airbnb or VRBO auto-remit, confirm the platform is applying the correct zoned rate for your property.
Set up your monthly remittance process
San Diego TOT is filed monthly. Set up a dedicated bank account for TOT collected, a spreadsheet logging every booking and tax amount, and calendar reminders for monthly filing deadlines. Do this before your first booking, not after.
Filing & deadlines
San Diego TOT is filed and remitted monthly. Missing deadlines triggers automatic penalties — the city does not send reminders. File even if you had zero rental activity that month.
| Filing | Schedule | Notes |
|---|---|---|
| Monthly returns | Due by last day of the following month | File even with zero rental activity |
| TOT rate | Zoned: 11.75% / 12.75% / 13.75% | Check city map for your address rate |
| Platform auto-remit | Airbnb and VRBO can auto-remit | You must still register and verify rates |
| Annual reconciliation | Confirm with Treasurer's Office | Reconcile total annual TOT collected vs. remitted |
Penalty structure for late filing
- 1% of tax due — imposed on the first day past the deadline
- 1/3 of 1% per day — accruing daily after the first day
- Maximum penalty of 25% of the tax owed
- Zero-return required — file even if you had no rentals that month
Record keeping
The city can audit any 4-year lookback period. If you can't produce documentation for a stay, the city will estimate the tax owed — and their estimate won't be conservative. Keep these records for every booking, every year.
Booking records
- Platform confirmation
- Guest name & contact
- Check-in and check-out dates
- Total nightly rate charged
- Cleaning fee charged
Tax records
- TOT amount collected per booking
- Zoned rate applied (11.75/12.75/13.75%)
- Monthly remittance receipts
- City TOT returns filed
- Any refunds or cancellations
Operational records
- Permit number and expiration
- TOT account number
- Annual renewal confirmations
- Any city correspondence
- Violation notices (if any)
Frequently asked questions
Downtown San Diego TOT questions owners ask most.