San Diego, California, is a popular tourist destination, and as such, it has a hotel tax in place to generate revenue for local government services. This tax is known as the Transient Occupancy Tax (TOT) and is levied on hotel and motel room stays in the city.
Key Facts
- Transient Occupancy Tax (TOT): The Transient Occupancy Tax is levied on hotel and motel room stays in San Diego. It is calculated as a percentage of the rent for the occupancy of a structure or any portion of the structure.
- Purpose of TOT: The TOT helps fund key public services in San Diego, including police and fire protection, parks maintenance, and other important needs.
- TMD Assessment: The Tourism Marketing District (TMD) assessment is an additional fee levied on lodging businesses with 70 or more rooms in San Diego. It is aimed at promoting events and tourism in the city.
- TOT and TMD Assessment Separation: TOT is a tax collected from the transient (guest), while the TMD assessment is levied on the lodging business. They must be shown as separate line items on the guest folio/receipt and reported separately to the city.
What is the Transient Occupancy Tax (TOT)?
The TOT is a tax that is calculated as a percentage of the rent for the occupancy of a structure or any portion of a structure. It is collected by the hotel or lodging establishment on behalf of the local government and is typically added to the guest’s bill at the time of check-out.
Purpose of the TOT
The TOT helps fund key public services in San Diego, including police and fire protection, parks maintenance, and other important needs. The revenue generated from the TOT is also used to promote tourism and attract visitors to the city.
Tourism Marketing District (TMD) Assessment
In addition to the TOT, there is also a Tourism Marketing District (TMD) assessment levied on lodging businesses with 70 or more rooms in San Diego. The TMD assessment is aimed at promoting events and tourism in the city.
Separation of TOT and TMD Assessment
It is important to note that the TOT is a tax collected from the transient (guest), while the TMD assessment is levied on the lodging business. These two charges must be shown as separate line items on the guest folio/receipt and reported separately to the city.
Conclusion
The hotel tax in San Diego is an important source of revenue for the city and helps fund essential public services. It is also used to promote tourism and attract visitors to the area. When planning a trip to San Diego, it is important to be aware of the hotel tax and factor it into your budget.
Sources
- San Diego Visitor Information Services – FAQs
- Transient Occupancy Tax (TOT)/Tourism Marketing District (TMD) | City of San Diego Official Website
- What is the Hotel Tax in California? A Guide to Understanding the Transient Occupancy Tax – Hotel Chantelle
FAQs
What is the hotel tax rate in San Diego?
The hotel tax rate in San Diego is 10.5%. This includes a 10.5% Transient Occupancy Tax (TOT).
What is the TOT?
The TOT is a tax that is levied on hotel and motel room stays in San Diego. It is calculated as a percentage of the rent for the occupancy of a structure or any portion of a structure.
What is the purpose of the TOT?
The TOT helps fund key public services in San Diego, including police and fire protection, parks maintenance, and other important needs.
Is there a TMD assessment in San Diego?
Yes, there is a Tourism Marketing District (TMD) assessment levied on lodging businesses with 70 or more rooms in San Diego. The TMD assessment is aimed at promoting events and tourism in the city.
Is the TOT and TMD assessment the same thing?
No, the TOT is a tax collected from the transient (guest), while the TMD assessment is levied on the lodging business. These two charges must be shown as separate line items on the guest folio/receipt and reported separately to the city.
Who is responsible for collecting the TOT?
The TOT is collected by the hotel or lodging establishment on behalf of the local government.
When is the TOT due?
The TOT is typically due on a monthly basis and must be reported on a TOT return form.
What are the penalties for not paying the TOT?
Penalties for not paying the TOT can include fines and interest charges.