Vacation Rentals In San Diego Under More Scrutiny
Vacation rental property owners targeted for missing tax payments
By John P. Anderson / San Diego Free Press
I have a small cottage that I rent out to visitors via the vacation rental website Airbnb. The cottage is on the same property as my home and I did not think that vacation rental taxes in San Diego applied to my situation.
The taxes in San Diego for vacation rentals are the transient occupancy tax (TOT) and tourism marketing district (TMD) assessment. The rates for a property like mine from these taxes total 11.05% of gross rent – 10.5% TOT and .55% TMD, there is also a higher 1.45% TMD rate that applies to lodging businesses with 30 or more units.

By Jim Miller
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