San Diego Hotel Room Tax: Rate, Uses, and Exemptions

San Diego imposes a 10% Transient Occupancy Tax (TOT) on hotel stays under 30 consecutive days. The tax applies to the total room charge, including fees and surcharges. Revenue funds tourism promotion, infrastructure, public safety, parks, and cultural arts. The tax is collected at checkout (or sometimes in advance). Exemptions exist for: government employees on official business, students attending school in San Diego, low-income individuals/families, and stays under 24 hours. Always confirm eligibility with the hotel.