TOT overview: what you owe on your Uptown rental
You own a short-term rental in Uptown San Diego. That means you collect Transient Occupancy Tax on every stay of 30 days or fewer. San Diego uses a zoned TOT system -- your exact rate depends on your address. Check the city's interactive map for your specific zone. The good news: no Hillcrest BID or North Park MainStreet assessment applies to your STR on top of TOT.
TOT is a guest tax. But you are legally responsible for collecting and remitting it. If you mess this up, the city comes to you -- not your guest. Airbnb and VRBO can auto-remit, but you still must register your TOT certificate. You are responsible either way.
The one thing to understand about TOT in Uptown
You are the tax collector for the City of San Diego. Build TOT into your pricing from day one. Pass it through to guests as a separate line item. Set aside collected amounts so they never get spent accidentally. The TMD 2% surcharge only hits large hotels -- your Craftsman bungalow on Adams Avenue is not affected.
Your zoned TOT rate
San Diego switched to zoned TOT rates in May 2025. Your rate depends on your property's location. Check the city's ArcGIS map for your exact address. Here are the three tiers you will see in Uptown.
11.75%
Zone 1 — Standard residential
Basis: Gross rental income
Most Uptown residential addresses fall here
12.75%
Zone 2 — Mixed-use corridors
Basis: Gross rental income
Some University Ave and 30th Street properties
13.75%
Zone 3 — High-density / tourism
Basis: Gross rental income
Check your specific address on the city map
Quick math for your North Park bungalow
A $250/night booking for 3 nights = $750 gross rental income
At 11.75% TOT = $88.13 tax due
This is collected from your guest and remitted to the city. It is not your income.
What Airbnb and VRBO handle vs. what you handle
Both Airbnb and VRBO can auto-remit TOT for your Uptown listing. But you must still register your TOT certificate with the city. If a platform fails to remit, San Diego comes to you. This is the most common compliance mistake Hillcrest and North Park owners make.
Airbnb
Airbnb auto-collects and remits TOT for San Diego bookings. You still need your own city TOT registration. Airbnb does not cover bookings on other platforms.
Collects
✅Remits
✅VRBO / Vrbo
VRBO also collects and remits for San Diego. Confirm current status with the city. If VRBO's arrangement changes, you are on the hook. Keep records of every booking regardless.
Collects
✅Remits
✅Direct bookings (your website)
You collect TOT directly from guests and remit it yourself. Include TOT as a separate line item. Do not bake 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 in San Diego
TOT registration is handled by the San Diego City Treasurer -- separately from your STRO permit. You need both before your first guest checks into your Hillcrest apartment or North Park bungalow.
Register with the City Treasurer
Visit sandiego.gov/treasurer or call them directly. Register as a TOT collector for your property address. You get a TOT account number for all future filings.
Get your TOT certificate
The city issues a TOT certificate for your property. Keep it on file. Some Uptown owners post it alongside their STRO permit number inside the rental.
Set up your tracking system
Open a dedicated bank account for TOT collected. Log every booking and tax amount. Set calendar reminders for monthly deadlines. Do this before your first guest arrives at your walkable Uptown spot.
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. Set your own calendar alerts or let your property manager handle it.
| 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
San Diego can audit any 4-year lookback period. If you cannot produce documentation for a booking at your North Park or Hillcrest rental, the city estimates what you owe. Their estimate will not be generous. Keep these records for every booking.
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
Uptown San Diego TOT questions owners ask most.