Elo-Rivera’s office had stressed that the impact would fall on only 1% of San Diegans. “I’m here to amplify the voice of San Diegans who will be impacted by this, which is to say, every San Diegan. For the vast majority of people, owning a short-term vacation rental is not a luxury side hustle. Because of the concerns raised around its application to short-term rentals, he suggested having it apply only to “empty” second homes and corporate-owned short-term vacation rentals. His office said that it is too early to know whether a modified version of the tax proposal might return to the council.