Shawn Lavi, CPA, is the principal and the author of this page. Elias Lavi is co-owner and founder.
The City of San Diego bills landlords per property and per unit, licenses short-term rentals in tiers, and sets its hotel tax by zone. We work with San Diego owners remotely, by Zoom, phone, and secure upload. Our only office is at 7707 Sunset Blvd in Los Angeles. We have no office in San Diego.
One of the firm's two CPA owners, Shawn Lavi, CPA or Elias Lavi, CPA, reviews your file.
Rental Unit Business Tax
Anyone who owns, operates, or manages residential rental property in the city owes the Rental Unit Business Tax each year. It is generally due March 1.
- 1 to 10 units: $50 per property plus $5 per unit
- 11 to 100 units: $57 per property plus $9 per unit
- 101 or more units: $150 per property plus $8 per unit
The city can bill back up to three years, with a late fee for each year. Late payment costs the greater of $25 or 10%, plus 1% a month. Separately, every business operating in the city, including home-based and self-employed people, needs a Business Tax Certificate.
STRO licenses and the 90-day rule
San Diego licenses short-term residential occupancy in four tiers. Tier 1 is whole-home rental for 20 days or less a year. Tier 2 is home sharing. Tier 3 is whole-home rental outside Mission Beach, capped at 1% of the city's housing units outside that area. Tier 4 is whole-home rental in Mission Beach, capped at 30% of its units, and its applications are closed.
Tier 3 and Tier 4 hosts must rent at least 90 days a year and file quarterly utilization reports. Whole-home rental for 21 to 89 days a year is not allowed. Licenses last two years.
TOT by tax zone
Since May 1, 2025, the transient occupancy tax depends on the property's tax zone: 11.75%, 12.75%, or 13.75%. The city has a lookup map. We confirm your zone before we set up your books.
Appeals in San Diego County
The regular window to appeal a San Diego County assessment runs July 2 through November 30.
San Diego FAQs
What is the rental unit business tax on a San Diego fourplex?
$50 for the property plus $5 for each of the 4 units, or $70 a year.
Can I rent my whole San Diego home short term for 60 days a year?
No. Whole-home rental above 20 days a year needs a Tier 3 or Tier 4 license, and those require at least 90 days of use.
Can you prepare my San Diego filings from Los Angeles?
Yes. We work remotely and coordinate city filings with your federal and California returns.
Book a free 30-minute New Client Introduction
Send us your San Diego tax bills and last year's return. We will tell you what is due and what we would change.
Book a free 30-minute New Client Introduction
General information only, not advice for your situation. Rules and rates change, so we confirm them before you act.