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The San Diego County Treasurer-Tax Collector collects Transient Occupancy Tax (TOT) in the unincorporated areas of the county pursuant to the Transient Occupancy Tax Ordinance. Consistent with best business practices, the Treasurer-Tax Collector conducts periodic random audits of business establishments subject to the TOT ordinance. Audits performed are posted below. 

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FY 14-15:

FY 13-14:

FY 12-13:

FY 09-10:


Operators are responsible for keeping records for a minimum of 3 prior years, and making those records available for inspection. The County has the right to inspect these records and will conduct periodic audits of an establishment in order to ensure compliance with the Transient Occupancy Tax Ordinance. In addition to periodic audits, if an establishment is new, changing ownership or name, or ceasing operations, a request for an audit must be made. The County will identify the amount of unpaid taxes that must be collected and remitted to avoid future liability for the seller and buyer. A TOT Tax Clearance Certificate confirming that there is no outstanding tax liability will be issued upon payment of any amount determined to be due as a result of the audit.

For more information about TOT audits, please contact us at