Transient Occupancy Tax (TOT)/Tourism Marketing District (TMD)
The Office of the City Treasurer is responsible for the administration and collection of the Transient Occupancy Tax (TOT) and Tourism Marketing District (TMD) assessment. The TOT and TMD assessment apply to all properties rented to Transients. A Transient is any person who exercises occupancy or is entitled to occupancy for less than one (1) month.
Do I need a Transient Occupancy Registration Certificate?
If your property is located in the City of San Diego and is rented out to Transients for less than one month, you are responsible for collecting and remitting the TOT and TMD assessment to the City and therefore need a Transient Occupancy Registration Certificate. Examples of lodging businesses subject to the TOT and TMD assessment include:
- Hotels and Motels
- Short-Term Vacation Rentals of any kind (i.e. houses, condos, rooms, or spaces) rented directly by the owner/operator, by property management companies or via internet travel services
- Recreational Vehicle (RV) Parks and Campgrounds
If you are unsure whether this applies to you, please contact TOT/TMD Administration at (619) 615-1530 or [email protected] with any questions.
How do I obtain a Transient Occupancy Registration Certificate?
Operators may also complete and submit the Application for Transient Occupancy Registration Certificate via email to the Office of the City Treasurer at [email protected].
Operators will receive the certificate via email once the application is processed. The certificate number is the account number associated with the lodging business and should be referenced on all remittances and/or correspondence submitted to our office.
What are the current TOT and TMD assessment rates?
|TOT - all lodging businesses||10.50%|
|TMD assessment category A - all lodging businesses with 30 or more units||1.45%|
|TMD assessment category B - all lodging businesses||0.55%|
Note: Lodging businesses with 30 or more units are subject to both TMD categories A and B, totaling 2% of rent.
When is my TOT and TMD assessment payment due? How do I remit my TOT and TMD assessment to the City?
The TOT and TMD assessment must be remitted monthly and is due no later than the last day of the following month. For example, the TOT and TMD assessment collected in the month of April must be remitted by May 31. A penalty is due on all late payments. The penalty is 1% of the TOT and TMD assessment due for the first delinquent day, plus one-third (1/3) of 1% for each additional day, not to exceed 25%.
For additional assistance, call (619) 615-1530 or email [email protected].