San Diego, CA short-term rental rules
San Diego issues a fixed number of licences across four tiers — one per host, two-year terms, whole-home licences capped at 1% of the city's housing stock outside Mission Beach. The occupancy tax depends on which of three tax zones the address falls in.
1. Can you operate here?
2. What the licence takes
| Type | Application fee | License fee |
|---|---|---|
| Tier 1 — Part-Time | $33 | $193 |
| Tier 2 — Home Sharing | $33 | $284 |
| Tier 3 — Whole Home | $41 | $1,129 |
| Tier 4 — Mission Beach Whole Home | $41 | $1,129 |
3. What it costs
- TOT — Tax Zone 1[2]11.75%
- TOT — Tax Zone 2[2]12.75%
- TOT — Tax Zone 3[2]13.75%
- TMD assessment — lodging businesses with 70+ rooms[2]2.00%
Other rules that apply
Licence caps
Tier 3 licences are capped at 1% of the city's housing units outside Mission Beach; Tier 4 at 30% within the Mission Beach planning area. Tier 4 is currently closed.[1]
Two-night minimum
Guest stays must be at least two nights.[1]
Three prerequisite accounts
An active Transient Occupancy Tax certificate, an active and paid Rental Unit Business Tax account, and — for hosts who are not the owner — a Business Tax Certificate.[1]
Right to occupy
A host who is not the owner must show a lease clause or signed owner authorisation permitting subletting for less than a month.[1]
Sources, and the wording behind the key figures
Each bracketed number above points to the entry below. Where a sentence is quoted it is the city's own wording — the exact text the figure was read from. Figures whose sentence is not reproduced here still carry a bracketed reference — follow it to the source page for the exact wording.
It is unlawful to operate a STRO without an STRO license on or after May 1, 2023.
As of March 1, 2025, City Council has approved the STRO license and application fees will increase to the following:
Rented for an aggregate of 20 days or less per year
Renting a room or rooms in the home for more than 20 days per year so long as the Host resides onsite
Note that all fees are non-refundable, and licenses expire two (2) years from the date of issuance and may be renewed in accordance with section 510.0106(d) of the Ordinance.
A Host may only hold one license and may not operate more than one dwelling unit for STRO at a time; licenses are not transferrable between ownership or location/dwelling unit.
TOT and TMD Assessment Rates, effective May 1, 2025: Tax Zone 1 11.75% Tax Zone 2 12.75% Tax Zone 3 13.75%
TMD assessment - lodging businesses with 70 or more rooms 2.00%