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Taxes›California›San Diego County›Del Mar

Del Mar
short-term rental taxes.

Data date: Jun 2026

Start with the recorded local taxes and permit overview for Del Mar, California. Check the current requirements for your exact address.

Rental conditions are recorded in Del Mar
STR ordinance adopted 9/23/2024, certified by Coastal Commission 2/5/2026: STR permit required, citywide cap 129 (77 North Beach/32 South Beach/19 Hills), 3-night minimum stay, primary-residence requirement (6+ months/yr), grandfathering for registered existing STRs.
Find published guidance for your Del Mar address
Check published permit and tax guidance for Del Mar.

What you need to do in Del Mar

Checked against the source
  1. To do
    Meet the local rental conditions

    STR ordinance adopted 9/23/2024, certified by Coastal Commission 2/5/2026: STR permit required, citywide cap 129 (77 North Beach/32 South Beach/19 Hills), 3-night minimum stay, primary-residence requirement (6+ months/yr), grandfathering for registered existing STRs.

  2. To do
    Get the Del Mar short-term rental license or registration

    The record does not state the fee or term. The licensing office lists both.

    Where to apply

  3. To do
    Collect and remit the 13% Del Mar occupancy tax yourself

    The record says booking platforms do not collect it, so you add it to every booking, platform and direct, and pay it to the authority.

  4. To confirm
    Find out how often you file and when returns are due

    The record gives no filing schedule. Ask the tax office how often you file and when returns are due.

    Filing portal

Verify each step with the authority before you file or apply. Source

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What to know.

STR ordinance adopted 9/23/2024, certified by Coastal Commission 2/5/2026: STR permit required, citywide cap 129 (77 North Beach/32 South Beach/19 Hills), 3-night minimum stay, primary-residence requirement (6+ months/yr), grandfathering for registered existing STRs. The published guide for Del Mar lists 13% local occupancy tax. A license or registration is required.

At a glance.

Local tax
13%
State tax
Local only
License
Required
Local filing
You collect and remit
SourceSources & confidenceHow we researchReport a problem with this page

Tax details

Exemptions, penalties, filing information, and effective dates from the linked sources.

Del Mar: Recorded exemptions

Exemptions: federal or CA state officers/employees on official business; foreign-government officers/employees exempt by federal law or treaty; visitors staying 31+ consecutive days; home exchanges with no monetary exchange.

Del Mar: Recorded penalties and interest

Del Mar official TOT FAQ (delmar.ca.us): late TOT = 10% penalty on tax due; interest 0.5%/month on unpaid tax; +10% additional penalty if unpaid more than 30 days (total 20%); fraud adds 25%; failure to remit may also trigger STR permit suspension/revocation (DMMC 30.96.080). STR owners file and pay monthly through their Rentalscape account by the last calendar day of the month following collection (e.g., March TOT due Apr 30); property managers may remit on an owner's behalf; platforms like Airbnb/VRBO do NOT remit on behalf of Del Mar STR owners.

Del Mar: Recorded filing portal

Open the filing portal (portal.deckard.com)

Del Mar: Recorded remittance instructions

STR owners remit TOT via Rentalscape account (per DMMC Ch 3.12)

Source for these notes: delmar.ca.us: short term rentals

Platform tax collection guidance for Del Mar

Collection is shown separately for each booking channel. Direct-booking taxes are paid by the host.

PlatformStateLocal
AirbnbNoneYou collect and remit
VrboNoneYou collect and remit
Booking.comNoneYou collect and remit
DirectNoneYou collect and remit

Platform collects means the platform pays that tax. You collect and remit means you pay it. Collection details unavailable identifies a missing answer for that channel. Filing duties are listed separately.

Your next steps

  • Get the required license or registration

    Apply for the required license or registration with the licensing office before you list.

  • Collection of the 13% local tax

    You collect and remit this tax using the linked filing instructions.

  • File your tax returns

    Find out how often you file and when returns are due. The record gives no filing schedule. Ask the tax office how often you file and when returns are due.

Sources & confidence

How we collect and check this information · Report a problem with this page

FigureValueSourceStatus
Del Mar occupancy tax13%
Source
Source linked
California local lodging tax guidanceLocally administered
Source
Source linked
Licensing recordRequired
Source
Source linked
Official sources for the taxes and permit requirements shown above.

Del Mar STR tax FAQ

Does Airbnb pay my Del Mar occupancy taxes?

You collect and remit this tax for Airbnb and direct bookings.

Do I need a license to Airbnb in Del Mar?

A license or registration is required.

What happens if I don't file?

Penalties and interest depend on the tax and authority. Check the applicable rules and contact the authority about any missed filings or payments.

How often do I file?

Find out how often you file and when returns are due. The record gives no filing schedule. Ask the tax office how often you file and when returns are due.