TOT overview: what it is and who it applies to
The City of San Diego levies a Transient Occupancy Tax (TOT) on all short-term rental stays — defined as any rental of 30 days or fewer. The tax applies to gross rental income from each stay, including any charges that are part of the total booking payment. As of May 1, 2025, San Diego moved to a zoned TOT system, which means your rate depends on where your property sits on the city's zone map — not a single flat rate.
TOT is technically a tax on guests — but you are legally responsible for collecting it and remitting it to the city monthly. Failure to register, collect, or file is a compliance violation that can result in your STRO permit being suspended or revoked, plus back-tax assessments and penalties.
The one thing to understand about TOT
You are the tax collector for the City of San Diego. The city doesn't 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 dedicated account so it's never accidentally spent.
Tax rates
As of May 1, 2025, San Diego TOT is no longer a flat city-wide rate — it's zoned. La Jolla and University City addresses fall into one of three rate zones. Check your exact address on the City Treasurer's interactive zone map before you register.
11.75%
Zone A — lowest rate
Basis: Gross rental income
Confirm your zone at the City Treasurer's map
12.75%
Zone B — mid rate
Basis: Gross rental income
Confirm your zone at the City Treasurer's map
13.75%
Zone C — highest rate
Basis: Per booking
Effective May 1, 2025 — zoned TOT replaced flat rate
Quick math example (Zone B — 12.75%)
A $617/night booking for 3 nights = $1,851 gross rental income
TOT at 12.75% = $236.01 · Total tax due = $236.01
This amount is collected from the guest and remitted to the city monthly. 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, skip maintaining their own TOT registration, and get caught in an audit.
Airbnb
Airbnb has a tax collection agreement with the City of San Diego and automatically collects and remits TOT for all Airbnb bookings. You still must maintain your own city TOT registration. Airbnb does not remit on behalf of other platforms you use.
Collects
✅Remits
✅VRBO / Vrbo
VRBO collects TOT from guests at booking as of 2024, but their remittance arrangements vary by jurisdiction. Confirm current status directly with VRBO support and with the City of San Diego Treasurer. Do not assume VRBO remits — the city bills you if they don't.
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 and the city comes to you, your only defense is documentation proving the platform collected and was obligated to remit.
Registering for TOT
TOT registration is handled by the City of San Diego Office of the City Treasurer — separately from your STRO permit application. Both must be completed before your first guest checks in.
Register online through the TOT portal
Go to webapps.sandiego.gov/TOTOnlineApp/ and register as a TOT collector for your property. You'll receive a TOT account number used on all future filings. This is quick and usually processes same day.
Confirm your rate zone
Use the City Treasurer's interactive zone map to confirm whether your La Jolla or University City address falls in the 11.75%, 12.75%, or 13.75% zone. The zone determines your monthly remittance amount — get it right before your first booking.
Set up your monthly remittance process
TOT is filed monthly — due the last day of the month following the rental period. Set up a dedicated bank account for TOT collected, a spreadsheet logging every booking and tax amount, and a calendar reminder for each month-end deadline. Do this before your first booking, not after.
Filing & deadlines
San Diego TOT returns are filed monthly — not quarterly. The return for each calendar month is due on the last day of the following month. The city does not send reminders. Missing deadlines triggers automatic penalties.
| Period | Covers | Due Date |
|---|---|---|
| January | Jan 1 – Jan 31 | February 28 |
| February | Feb 1 – Feb 28 | March 31 |
| March | Mar 1 – Mar 31 | April 30 |
| April – December | Each calendar month | Last day of the following month |
| Zero-return months | No rentals that month | Still required — file $0 return |
Penalty structure for late filing
- 1% of the amount due — imposed on the first day past the deadline
- Plus 1/3 of 1% per day — accruing daily for each additional day the payment remains delinquent
- Maximum penalty capped at 25% of the amount due
- Zero-return required — file even if you had no rentals that month
Record keeping
The city requires records to be kept and producible upon request. While the exact retention period is not specified in the STRO/TOT pages, common practice is to maintain at least four years of documentation. If you can't produce records 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 TOT rate applied
- 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
La Jolla / University City TOT questions owners ask most.