Exemptions
San Diego Municipal Code § 35.0111
in effect§35.0111 Exemptions
(a) No tax shall be due or collected pursuant to Chapter 3, Article 5, Division 1, in the following cases:
(1) when the Transient has exercised Occupancy or was entitled to Occupancy for one month or more;
(2) when the total space rental charge at a Campground or Recreational Vehicle Park or the room rental charge in a Hotel is twenty-five dollars ($25.00) a day or less or the accommodations rented are in a dormitory and the total Rent for each Transient is twenty-five dollars ($25.00) a day or less; or
(3) when the Transient is by treaty, or federal law, or state law exempt from payment of transient occupancy taxes; or
(4) when Hotel Rents are directly paid by the United States Government or the State of California or their respective instrumentalities. This exemption does not exempt a transient who is employed by an exempt entity from payment of the tax when the payment is later to be reimbursed by the entity.
(b) Any Person who occupies a room, or any portion thereof, in a Hotel, or space in a Recreational Vehicle Park or Campground, or is entitled to Occupancy thereof, for a period of one (1) month or more, shall be deemed not to have been a Transient with respect to the first month of Occupancy or entitlement to Occupancy.
(Amended 4–15–2002 by O–19047 N.S.)
(Editors note: Division 1 added 8–24–1988 for clarity.)
Source: City of San Diego Office of the City Clerk, San Diego Municipal Code and City Charter (docs.sandiego.gov PDFs)URL: https://docs.sandiego.gov/municode/MuniCodeChapter03/Ch03Art05Division01.pdf#page=5Fetched: 10/28/2026