Tax administration is one of the duties of the San Diego City Treasurer and is outlined in the City Charter, San Diego Municipal Code and California Government Code.

Listed below are links to the following City of San Diego tax programs. For your convenience, the Office of the City Treasurer has developed a resource link to other agency taxes, such as the county of San Diego property tax, state of California sales and income taxes as well as federal income tax information.

Business Tax/Rental Unit Business Tax
The City of San Diego assesses a Business Tax on any business operating within the City of San Diego.

The City also assesses a Rental Unit Business Tax on any owner who rents residential property within its jurisdiction.

Cannabis Business Tax
The City of San Diego assesses a gross receipts tax on non-medical cannabis businesses that operate or provide services within the City of San Diego including but not limited to, transporting, manufacturing, cultivating, packaging, or retail sales.

Transient Occupancy Tax/Tourism Marketing District
The City of San Diego assesses Transient Occupancy Tax on transients for the privilege of occupancy; the tax is applicable to all properties rented to transients.

The City of San Diego also collects the Tourism Marketing District assessment, levied on lodging businesses with 70 or more rooms in the City of San Diego.

Other Agency Taxes
Information regarding taxes collected by agencies other than the City of San Diego.

For tax related questions contact:

Business Tax - 619-615-1500
Rental Unit Business Tax - 619-615-1545
Cannabis Business Tax - 619-615-1580
Transient Occupancy Tax - 619-615-1530