TOT overview: what it is and who it applies to
If you own a short-term rental in Pacific Beach or Mission Beach, you owe Transient Occupancy Tax on every stay of 30 days or fewer. Since May 2025, San Diego TOT is zoned -- meaning your exact rate depends on your property address. You could be paying 11.75%, 12.75%, or 13.75%. Check the city's zoned TOT map for your specific location. There are no additional PB/MB tourism assessments or BIDs on top of that.
TOT is technically a tax on your guests, but you are legally responsible for collecting it and sending it to the city. If you skip registration, fail to collect, or forget to remit, you are looking at permit suspension, back-tax assessments, and penalties that stack up fast. This is one of those things you set up right on day one and never think about again.
The one thing to understand about TOT
You are the tax collector for the City of San Diego. They do 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 so it never gets accidentally spent. Register at webapps.sandiego.gov/TOTOnlineApp.
Zoned TOT rates for Pacific Beach and Mission Beach
Since May 2025, San Diego TOT is zoned by location. Your rate depends on your exact address. Check the city map to confirm which zone your PB or Mission Beach property falls into.
11.75%
Zone 1 TOT Rate
Basis: Gross rental income
Check city zoned TOT map for your address
12.75%
Zone 2 TOT Rate
Basis: Gross rental income
Most common in coastal PB/MB areas
13.75%
Zone 3 TOT Rate
Basis: Gross rental income
Highest zoned rate -- verify your address
Quick math example (using 12.75% zone rate)
A $400/night boardwalk-facing Mission Beach rental for 3 nights = $1,200 gross rental income
TOT at 12.75% = $153 total tax due
This $153 is collected from the guest and remitted to the city. It is not your income.
What Airbnb collects vs. what you handle
This trips up PB owners constantly. Platform tax handling varies and assuming Airbnb handles everything is how people get caught in an audit. You must register your own TOT certificate regardless of what platforms collect.
Airbnb
Airbnb can collect and remit TOT for bookings on their platform. But you still must register your own TOT certificate with the City of San Diego and are ultimately responsible if anything goes wrong. Airbnb does not cover bookings on other platforms.
Collects
✅Remits
✅VRBO / Vrbo
VRBO can collect TOT from guests at booking, but their remittance arrangements vary. Confirm current status directly with VRBO support and the City of San Diego Treasurer. Do not assume VRBO remits on your behalf -- the city bills you if they don't.
Collects
✅Remits
❌Direct bookings (your website)
You collect TOT directly from guests and remit it yourself monthly. Include TOT as a separate line item on your booking confirmation. Never hide it inside 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 Treasurer's office -- separately from your STRO permit application. You must complete both before your first guest checks in.
Register online at the TOT portal
Go to webapps.sandiego.gov/TOTOnlineApp and register as a TOT collector for your PB or Mission Beach property address. You will receive a TOT certificate number used for all future filings. This is separate from your STRO permit.
Confirm your zoned rate
Check the city's zoned TOT map to confirm whether your property falls into the 11.75%, 12.75%, or 13.75% zone. This changed in May 2025 and catches owners who are still using the old flat rate.
Set up your monthly 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. Filing is due the last day of the month following the rental period. 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.
| 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
Pacific Beach TOT questions owners ask most.