Rental tax and registration
Overview: Stays of 30 days or less in unincorporated San Diego County, including Borrego Springs, carry the county’s 8% transient occupancy tax. Hosts must register for a TOT certificate, which is not a permit to operate[1][2].
What tax applies to a stay?
Borrego Springs is in the unincorporated area of San Diego County, so short stays there fall under the county’s transient occupancy tax (TOT), administered by the Treasurer-Tax Collector. The county says TOT “is currently 8% of the rent” and applies to guests who stay 30 days or less[1]. Operators collect it from guests and remit it to the county. Booking platforms may collect and remit on the host’s behalf in some cases; the guest sees it as a tax line on the bill.
What must hosts do?
The county says operators of rentals in the unincorporated area are responsible for registering and obtaining a TOT certificate[1]. Since 11 June 2024, short-term rental operators can register and report through an online portal, Host Compliance[2]. The county is explicit that “the certificate is not a permit to operate and does not excuse the person named from the requirement to obtain any other permits or licenses required by State or County laws”[2].
How is it reported?
Reporting is quarterly; the online system takes payments for the current quarter only and adds a 2.19% convenience fee for online payment[2]. Late payment carries a 5% penalty plus 1% interest the first month and 1% a month after that, under County Ordinance No. 10366[2].
What does Divine Desert Destination say?
The owners’ site describes the rental as “licensed and insured”[3], and a 2025 release calls it “a licensed and insured vacation rental property”[4]. The site does not display a TOT certificate number, and this guide has not checked the county record. Guests can ask the owners for it.
Are long stays taxed?
Not under TOT: the tax covers stays of 30 days or less[1]. The owners welcome stays longer than 28 days by inquiry[5]; a stay of 31 days or more would fall outside TOT.
What does 8% add to a night?
| Nightly rate | 8% TOT | Rate plus TOT |
|---|---|---|
| $225 | $18.00 | $243.00 |
| $275 | $22.00 | $297.00 |
| $325 | $26.00 | $351.00 |
Figures apply the county’s 8% rate[1] to the nightly prices the owners publish[3]. Cleaning fees, platform service fees and whether TOT applies to them depend on how a booking is made; this table is only an illustration.
Visitor questions
What is the hotel tax in Borrego Springs?
The County of San Diego transient occupancy tax, currently 8% of the rent, for stays of 30 days or less.
Is a TOT certificate a permit to operate?
No. The county says it is not a permit and does not replace other required permits or licenses.
When did the county’s online short-term rental portal open?
On 11 June 2024.
Footnotes
- ^ a b c d e Transient Occupancy Tax. County of San Diego Treasurer-Tax Collector. Viewed 9 November 2026.
- ^ a b c d e Transient Occupancy Tax Host Compliance (online registration and reporting portal). County of San Diego Treasurer-Tax Collector. Viewed 9 November 2026.
- ^ a b Divine Desert Destination: New Divine Desert Retreat with Pool & Spa (home page: description, amenities, house rules). Divine Desert Destination (divinedesertdestination.com). Viewed 9 November 2026.
- ^ Divine Desert Destination Highlights Ideal Vacation Rental Timing for Ricardo Breceda Sculpture Unveiling (3 December 2025). Divine Desert Destination via Press Advantage (company press release). Viewed 9 November 2026.
- ^ Rates (cancellation policy and extended stays). Divine Desert Destination (divinedesertdestination.com). Viewed 9 November 2026.