At first I thought that the San Diego TOT and TMD should only be applied to the room rent only, but then I found this:

http://www.sandiego.gov/treasurer/pdf/r303226.pdf

If you read section 2 and 3, the TMD includes services. My guess is that their TOT rules are the same as the TMD rules.

There's more stuff on this page:

http://www.sandiego.gov/treasurer/tot/index.shtml

-David