Transient Occupancy Tax
The Treasurer-Tax Collector's Office is responsible for the administration and collection of transient occupancy tax (TOT) for establishments located in the unincorporated areas of the County. For establishments located within an incorporated city, TOT is collected by the City in which the property being rented is located.
If you own or operate a property as a rental in the unincorporated area of the county, you are responsible for collecting and remitting TOT for guests that stay 30 days or less. You are also responsible for registering and obtaining a TOT certificate from our office. 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 8% of the rent and must be collected by the property's operator from the guest at the time of payment. TOT must be reported and paid to our office by the operator, and it is due within one calendar month of the close of each reporting period.
To be considered timely, TOT payments must be received or United States Postal Service (USPS) postmarked by the due date to avoid penalties and interest. If a payment is received after the due date with a late or missing postmark, the payment is considered late, and penalties will be imposed in accordance with County Ordinance No. 10366.
|Reporting Period||Payment Due Date
(valid postmark date)
July 1 - Sept. 30
Oct. 1 - Dec. 31
Jan. 1 - March 31
April 1 - June 30
If you are unsure whether you should be collecting and remitting TOT to our office, please contact us at SDCTOT.FGG@sdcounty.ca.gov or call 619-685-2349.