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 of 30 days or fewer. Since May 2025, TOT rates are zoned at 11.75%, 12.75%, or 13.75% depending on your exact address. Use the city's interactive map to look up your Ocean Beach or Point Loma property. There is no separate OB-specific BID or extra assessment on top of your zoned rate.
TOT is technically a tax on your guests, not on you. But you are legally responsible for collecting it and remitting it to the City of San Diego. Airbnb and VRBO can auto-remit, but you must still register your own TOT certificate and you are ultimately on the hook. Failure to register, collect, or remit puts your Point Loma STR permit at risk.
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 Ocean Beach Airbnb management pricing from day one. Pass it through to guests as a separate line item. Set aside collected amounts so they never get accidentally spent on a new surfboard.
Tax rates
Since May 2025, San Diego uses zoned TOT rates. Your Ocean Beach or Point Loma property falls into one of three tiers depending on your address. Check the city's interactive map to confirm your exact rate.
11.75%
Zone 1 TOT Rate
Basis: Gross rental income
Check your address on the city interactive map
12.75%
Zone 2 TOT Rate
Basis: Gross rental income
Check your address on the city interactive map
13.75%
Zone 3 TOT Rate
Basis: Gross rental income
Check your address on the city interactive map
Quick math example
A $400/night OB booking for 3 nights = $1,200 gross rental income
At 12.75% TOT = $153 total tax due
This $153 is collected from your guest and remitted to the City of San Diego. It is not your income.
What Airbnb collects vs. what you handle
Platform tax handling varies. This is one of the most common compliance mistakes we see from Ocean Beach Airbnb management owners. They assume Airbnb handles everything, skip their own TOT registration, and get caught in a city audit.
Airbnb
Airbnb can auto-collect and remit TOT for bookings on their platform. You still must register your own TOT certificate with the City of San Diego and are ultimately responsible if anything goes sideways.
Collects
✅Remits
✅VRBO / Vrbo
VRBO can also auto-remit, but confirm current status directly with VRBO support and the City of San Diego. Do not assume VRBO remits for your address. The city bills you if they do not.
Collects
✅Remits
✅Direct bookings (your website)
You collect TOT directly from guests and remit it yourself. Include TOT as a separate line item on your booking confirmation. Never fold it into 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 Revenue Division — separately from your STR permit application. You must complete both before your first guest checks in.
Register with the Revenue Division
Visit the City of San Diego Finance Department website or call the Revenue Division directly. Register as a Transient Occupancy Tax collector for your property address. You will receive a TOT account number used for all future filings.
Obtain your TOT certificate
After registration, the city issues a TOT certificate for your property. This must be kept on file and available for inspection. Some owners post it in the rental unit alongside the STRO permit number.
Set up your remittance process
Decide how you'll track and remit: a dedicated bank account for TOT collected, a spreadsheet logging every booking and tax amount, and a calendar reminder for monthly filing deadlines. Do this before your first booking, not after.
Filing & deadlines
San Diego TOT returns are filed monthly — due on the last day of the month following the rental period. Missing deadlines triggers automatic penalties. The city does not send reminders, so set your own.
| Period | Covers | Due Date |
|---|---|---|
| January rentals | January 1–31 | February 28 |
| February rentals | February 1–28 | March 31 |
| June rentals (peak) | June 1–30 | July 31 |
| December rentals | December 1–31 | January 31 |
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 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 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
TOT questions Ocean Beach and Point Loma owners ask most.