San Diego County lodging tax revenue jumps 22 percent to over $11 million
Unincorporated San Marcos and Vista contributed over $1.5 million to the fiscal year total, with Vista collections rising sharply.
By Victoria Hayes ·
The County of San Diego collected $11,580,154.70 in Transient Occupancy Tax revenue for Fiscal Year 2025-26. This total represents a 22.0 percent increase over the $9,492,056.10 collected in Fiscal Year 2024-25.
Unincorporated San Marcos contributed $864,244.10 to the countywide total. Unincorporated Vista generated $676,686.52. In the previous fiscal year, San Marcos collections stood at $414,136.29, while Vista collections were $850,206.90.
The tax applies to occupants of hotels, motels, bed and breakfasts, mobile home parks, and private campgrounds. The rate was reduced from 9 percent to 8 percent in August 2005. Campgrounds located at county parks are exempt from the tax. Private campgrounds that operate membership programs exempt members and their guests from payment.
Timeshare units used by ownership partners or their guests do not pay the tax, but the same units are taxable when rented to the general public. Federal and state employees on official business are also exempt. Lodging facilities on Indian reservations and areas where the county lacks taxing power do not pay the tax. Additionally, the tax is not collected if the regular rent is four dollars or less per day or if the lodger receives a free room in exchange for publicity. Units occupied by the same person for more than 30 consecutive days are exempt.
Facility operators must submit payment to the county quarterly by the last day of the month following the end of the quarter. The revenue funds the county’s Community Enhancement program. These funds promote tourism and may be distributed to organizations in both incorporated cities and unincorporated communities.
Quarterly collections fluctuated throughout the fiscal year. First-quarter countywide collections totaled $3,159,555.17, a 46.1 percent increase over the prior year. San Marcos generated $378,645.66 in that quarter, while Vista generated $124,405.96. Second-quarter countywide revenue fell 5.5 percent to $2,342,924.40. San Marcos collected $187,332.60 and Vista collected $134,329.93 during that period.
Third-quarter countywide payments reached $3,266,690.91, a 34.2 percent increase from the previous year. Vista revenue surged from $94,084.65 to $258,475.74. San Marcos collections decreased from $199,659.54 in the prior year to $167,857.31 in the current year. Fourth-quarter countywide revenue increased 16.3 percent to $2,810,984.22. Vista paid $159,474.89 and San Marcos paid $96,606.30 in the final quarter.
