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Taxes›California›San Diego County›Imperial Beach

Imperial Beach
short-term rental taxes.

Data date: Jun 2026

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

Rental conditions are recorded in Imperial Beach
third-party guides report STRs limited to commercial/mixed-use zones (verify zoning).
Find published guidance for your Imperial Beach address
Check published permit and tax guidance for Imperial Beach.

What you need to do in Imperial Beach

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

    third-party guides report STRs limited to commercial/mixed-use zones (verify zoning).

  2. To do
    Get the Imperial Beach short-term rental license or registration

    STRs taxed as transient lodging (<=30 days); business license required for each lodging operator incl. STRs; third-party guides report STRs limited to commercial/mixed-use zones (verify zoning)

  3. To do
    Collect and remit the 14% Imperial Beach 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 do
    File monthly returns

    Due by the last day of the month following the month (per the source).

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

Get a reminder before each monthly Imperial Beach return is due

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What to know.

third-party guides report STRs limited to commercial/mixed-use zones (verify zoning). The published guide for Imperial Beach lists 14% local occupancy tax. A license or registration is required.

At a glance.

Local tax
14%
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.

Imperial Beach: Recorded exemptions

exemption sections not reachable in 3 attempts. Transient = occupancy for 30 consecutive calendar days or less (per official city TOT page and IBMC Ch. 3.24).

Imperial Beach: Recorded penalties and interest

Imperial Beach official TOT page: TOT is due on or before the last day of the month following the month in which the tax was collected. Late payments are subject to a penalty of 10%; payments more than 30 days delinquent pay a 2nd penalty of 10% of the total of the original tax due and the 1st penalty. Online filing/payment is available on the city's TOT Payment page.

Imperial Beach: Recorded remittance instructions

Online TOT return + payment, or mail check with form; due last day of month following collection

Imperial Beach: Recorded filing schedule

Filing frequency: Monthly.

Source for these notes: imperialbeachca.gov: transient occupancy tax tot

Platform tax collection guidance for Imperial Beach

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 14% local tax

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

  • File your tax returns

    File monthly returns. Due by the last day of the month following the month (per the source).

Sources & confidence

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

FigureValueSourceStatus
Imperial Beach occupancy tax14%
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.

Imperial Beach STR tax FAQ

Does Airbnb pay my Imperial Beach occupancy taxes?

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

Do I need a license to Airbnb in Imperial Beach?

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?

File monthly returns. Due by the last day of the month following the month (per the source).