Maui County vs San Diego

Hawaii Effectively Banned | California Legal with Permit

Disclaimer: General information only — not legal advice. Verify with your local government.

Maui County, Hawaii
Status Effectively Banned
Permit Fee Set by annual budget ordinance — contact Planning Dept for current amount
Tax Rate ~18% combined (11% state TAT + 3% county MCTAT + 4% GET)
Day Limit No limit
Renewal Annual
Platform Tax No
Max Fine $20,000 first offense; $10,000/day thereafter
San Diego, California
Status Legal with Permit
Permit Fee Tier 1: $226; Tier 2: $317; Tier 3/4: $1,170 (includes application + license)
Tax Rate 11.75%–13.75% TOT (varies by zone proximity to Convention Center)
Day Limit 20 days/year
Renewal Biennial
Platform Tax Yes
Max Fine $1,000 per violation; criminal misdemeanor charges for continued violations

San Diego has more favorable STR regulations overall.

Permits & Licensing

Maui County charges Set by annual budget ordinance — contact Planning Dept for current amount for STR licensing, while San Diego charges Tier 1: $226; Tier 2: $317; Tier 3/4: $1,170 (includes application + license). Maui County renewal is annual, and San Diego renewal is biennial. Overall, San Diego has a more permissive regulatory environment (Legal with Permit) compared to Maui County (Effectively Banned).

Tax Obligations

In Maui County, hosts pay ~18% combined (11% state TAT + 3% county MCTAT + 4% GET). In San Diego, hosts pay 11.75%–13.75% TOT (varies by zone proximity to Convention Center). A key difference: platforms like Airbnb automatically collect taxes in San Diego, but hosts in Maui County must collect and remit taxes themselves — a significant operational burden.

Day Limits & Restrictions

San Diego imposes a 20-night annual limit, while Maui County has no annual cap — a significant advantage for high-volume hosts.

Fines & Enforcement

Hosts operating without a permit in Maui County face penalties including $20,000 first offense; $10,000/day thereafter. In San Diego, violations can result in $1,000 per violation; criminal misdemeanor charges for continued violations. Both cities actively enforce their STR regulations, so securing proper licensing before listing is essential in either market.

Maui County Overview

Ordinance 5909 (signed Dec 2025) phases out all apartment-zoned vacation rentals — STR use must cease by Jan 1, 2029 in West Maui and Jan 1, 2031 elsewhere. Existing STRH and B&B permits remain but are capped. Legal challenges are pending.

Contact: Planning Dept., Current Planning Division — (808) 270-8205

Full Maui County guide →

San Diego Overview

Four-tier license system with caps: Tier 3 limited to 1% of housing units; Tier 4 (Mission Beach) capped at 30% and at capacity. Only one license per host; licenses are non-transferable.

Contact: STRO Administration, City Treasurer — (619) 615-6120

Full San Diego guide →

Frequently Asked Questions

Is it easier to Airbnb in Maui County or San Diego?
Maui County is classified as "Effectively Banned" while San Diego is "Legal with Permit." Maui County's permit fee is Set by annual budget ordinance — contact Planning Dept for current amount compared to Tier 1: $226; Tier 2: $317; Tier 3/4: $1,170 (includes application + license) in San Diego. Overall, San Diego has a more host-friendly regulatory environment.
Which city has higher STR taxes — Maui County or San Diego?
Maui County charges ~18% combined (11% state TAT + 3% county MCTAT + 4% GET), while San Diego charges 11.75%–13.75% TOT (varies by zone proximity to Convention Center). Notably, San Diego benefits from automatic platform tax collection, while hosts in Maui County must handle taxes themselves.
Which city has stricter fines for illegal short-term rentals?
Maui County: $20,000 first offense; $10,000/day thereafter. San Diego: $1,000 per violation; criminal misdemeanor charges for continued violations. Both cities actively enforce STR regulations, so proper licensing is essential.
Do Maui County and San Diego have day limits for Airbnb?
Maui County has no annual day limit. San Diego limits STRs to 20 nights per year.
Which city is better for first-time Airbnb hosts — Maui County or San Diego?
For new hosts, consider the total cost of entry: Maui County charges Set by annual budget ordinance — contact Planning Dept for current amount for permits with ~18% combined (11% state TAT + 3% county MCTAT + 4% GET) in taxes. San Diego charges Tier 1: $226; Tier 2: $317; Tier 3/4: $1,170 (includes application + license) with 11.75%–13.75% TOT (varies by zone proximity to Convention Center). Automatic tax collection in San Diego makes compliance easier for beginners.