The taxes, line by line
| Tax or fee | Rate | Applies to / notes | Source |
|---|---|---|---|
| Transient occupancy tax, Zone 1 | 11.75% | Stays under one month | [1] |
| Transient occupancy tax, Zone 2 | 12.75% | Stays under one month | [1] |
| Transient occupancy tax, Zone 3 | 13.75% | Stays under one month | [1] |
Who collects it (and what's still on you)
- Find your rate: use the City's interactive tax-zone lookup map linked from the TOT page.[1]
- Certificate: any property rented for less than a month needs a Transient Occupancy Tax Certificate, whether it's rented directly, by a manager or through an online platform. The City says there are no exceptions.[2]
- STRO license fees (since March 1, 2025): Tier 1 $33 application + $193 license; Tier 2 $33 + $284; Tiers 3 and 4 $41 + $1,129.[2]
- Rental Unit Business Tax: owners who rent all or part of a property for more than 6 days a year also owe it.[3]
A real booking, worked out
Say you list at $200 a night for 3 nights with a $100 cleaning fee: a $700 subtotal. Airbnb's fee and the lodging taxes are separate things. Airbnb's single host fee is 15.5% of your nightly price and fees, and taxes aren't part of that fee base, so the guest pays taxes on top while your payout is set by the platform fee.
| Booking line | Airbnb (15.5% host fee) | Vrbo (12% from Oct 29, 2026) |
|---|---|---|
| Your subtotal (rent + cleaning) | $700.00 | $700.00 |
| Platform host fee | −$108.50 | −$84.00 |
| Your payout | $591.50 | $616.00 |
| Lodging taxes on top for the guest (if the full $700 is taxable) | $82.25–$96.25 | $82.25–$96.25 |
Taxes use the rates in the table above. What counts as taxable (cleaning fees, platform service fees) is set by each agency, so treat this as an estimate. Run your own numbers in the Airbnb fee calculator or the Vrbo 12% calculator.
Holiday-season host prep for San Diego
Beach towels, pool towels, sandy sheets: coastal listings burn through linens. Stock for a full house plus one spare set. Our Airbnb sheets & towels linen kit lists what to buy, how many and when to skip (that page contains affiliate links). Getting ready for cold snaps? See the winter-ready rental checklist.