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Welcome to the County Treasurer-Tax Collector's website for Transient Occupancy Tax information.

The Treasurer-Tax Collector's Office is responsible for the administration and collection of the Transient Occupancy Tax (TOT) for establishments located in the unincorporated areas of the County. For establishments located within an incorporated city, TOT is administered and collected by the City in which the property being rented is located.

If you own or operate a property as a rental that is located in the unincorporated area of the county you are responsible for collecting and remitting the TOT for guests that stay 30 days or less and for registering and obtaining a TOT certificate from the County of San Diego. Examples of rental property subject to the TOT include:

  • Hotel / Motel
  • Timeshare intervals rented to non-member guests
  • Vacation / Short-term Rentals of any kind (e.g. houses, condos, rooms, or spaces)
  • Recreational Vehicle Parks and Campgrounds

TOT is currently computed at the rate of 8% of the Rent and must be collected by the Operator from the guest at the time of payment. The TOT must be reported and paid to the County by the Operator and is due within one calendar month of the close of each reporting period.

If you are unsure whether you should be collecting and remitting TOT to the County of San Diego, please contact us at or call (619) 685-2349.