The Office of City Treasurer's Business Tax Program is charged with administering the City's collection and enforcement of Business and Rental Unit Business Tax revenue. Revenue raised goes to the City's General Fund, which provides Police and Fire protection, street maintenance, libraries, parks and other City services.

All businesses operating in the City of San Diego are required to obtain a Business Tax Certificate. This includes home-based businesses, self-employed persons and independent contractors. Rental Unit Business Tax is imposed annually upon anyone who owns, operates or manages the rental of residential real estate located within the City of San Diego.

Certain types of business activities are required to obtain a Police Permit. Effective July 1, 2015, the Office of the City Treasurer administers the application and photo ID process for Police Regulated business activities.

Click on the following link for additional information.

• Police Regulated Business Activities

Business Tax Information

• Business Tax Payments
• Business Tax Frequently Asked Questions
• Business Tax Rates and Fees
• Apply for a Business Tax Certificate
• List of Registered Businesses
• Business Tax Exemptions
• Business Tax Compliance Program
• Contact the Business Tax Program
• 10 Steps to Starting a Business
• Electronic Billing Registration
• Municipal Code Sections

Rental Unit Business Tax Information

• Rental Unit Business Tax Payments
• Rental Unit Business Tax Frequently Asked Questions
• Rental Unit Business Tax General Information
• Rental Unit Business Tax Fees
• Rental Unit Business Tax Exemptions
• Contact the Rental Unit Business Tax Program
• Electronic Billing Registration
• Municipal Code Sections

Additional Information and Resources

• Helpful Business Resources
• County Homeowner Exemption
• Business Improvement District
• City Zoning Information
• City Fire Inspection and Permit

For questions and concerns, call 619-615-1500 or email btax@sandiego.gov.