For the period January 1, 2013 through August 31, 2016, the TMD assessment was levied on all lodging businesses. Effective September 1, 2016, the TMD assessment was officially amended to be applicable only to lodging businesses with 70 or more rooms.
Examples of lodging businesses subject to the TOT include
- Hotels and Motels
- Short-Term Vacation Rentals of any kind (i.e. houses, condos, rooms, or spaces) rented directly by the owner/operator, by property management companies or via internet travel services
- Recreational Vehicle (RV) Parks and Campgrounds
Such lodging owners must submit a completed application to the San Diego City Treasurer’s office, which is responsible for the administration and collection of the TOT, in order to obtain a Transient Occupancy Registration Certificate. Questions can be directed to the TOT/TMD Administration desk at (619) 615-1530 or firstname.lastname@example.org.
Detailed information about the Management Plan and Operation Agreement can be found at www.sdtmd.org/management-plan/.