CONNECT with the CityRental Unit Business Tax Fees
The Office of the City Treasurer bills retroactively for up to three (3) years, with a late fee applicable to each year. Please refer to the table below for the category that pertains to your property.
| Rental Unit Type | Number of Units | Base Fee Per Parcel | + | Per Unit Fee |
|---|---|---|---|---|
| Single Family/Condominium | 1 | $50.00 | $5.00 | |
| Apartment/Multi-Unit Complex | 2 - 10 | $50.00 | $5.00 | |
| 11 - 100 | $57.00 | $9.00 | ||
| 101 + | $150.00 | $8.00 | ||
| Hotel/Motel/Bed & Breakfast | 1 - 250 | $50.00 | $5.00 | |
| 251 + | $57.00 | $9.00 | ||
| Mobile Home | 1 | $40.00 | $3.00 |
Senate Bill 1186 - State Mandated Fee
On September 19, 2012, Governor Jerry Brown signed Senate Bill 1186 into law. This legislation was enacted to promote increased accessibility for individuals with disabilities, encourage compliance with state and federal construction-related accessibility standards, provide educational resources for businesses, and support adherence to disability access laws.
From January 1, 2013, through December 31, 2017, cities and counties were required to collect a state-mandated fee of $1.00 from any applicant applying for or renewing a local business license or a similar permit.
On October 11, 2017, Assembly Bill 1379 was signed into law. This bill extended the collection of the state-mandated fee indefinitely and increased the fee from $1.00 to $4.00, effective January 1, 2018, through December 31, 2023.
On September 30, 2022, Assembly Bill 2164 repealed the provision that would have reduced the fee back to $1.00 starting January 1, 2024. As a result, the $4.00 fee remains in effect indefinitely.
Additionally, Assembly Bill 3002, effective January 1, 2019, requires that business owners receive information regarding disability access requirements and available resources. To read the full notice, click here.
Notice to Business Owners
In accordance with federal and state law, compliance with disability access requirements is a serious and important responsibility that applies to all California building owners and tenants whose facilities are open to the public.
You can find information about your legal obligations and how to comply with disability access laws at the following agencies:
- Division of the State Architect: https://www.dgs.ca.gov/dsa
- Department of Rehabilitation: http://www.dor.ca.gov
- CA Commission on Disability Access: https://www.dgs.ca.gov/CCDA
Late Fee Penalty
Payment of the Rental Unit Business Tax after the due date will be subject to a late penalty of twenty-five ($25.00) or ten percent (10%) of the total tax due, whichever is greater. In addition, one percent (1%) per month or any part of a month beginning one calendar month following the payment due date will be added to any past due taxes and fees.
Business Improvement District Fees
Certain properties that are located within a Business Improvement District (BID) are assessed a BID fee. BIDs are authorized by State law to assess benefited businesses for the cost of certain improvement activities. These activities are generally promotional in nature. Once a BID is established, the Office of the City Treasurer collects the assessment and the City disburses it to the appropriate entity representing the district businesses pursuant to an annual operating agreement. There are currently eighteen (18) BIDs in the City of San Diego. Questions regarding BIDs should be directed to the Office of Small Business Staff at (619) 236-6700 or via email at sdbusiness@sandiego.gov.
BID Late Fees
Property owners that fail to pay the BID fee by the due date may be charged a late fee of $25.00 or 10% of the amount owned, whichever is greater. Beginning one calendar month from the due date of the BID, a penalty of 1% per month will be added to any past due BID fees and BID late fees.