The Office of the City Treasurer Delinquent Accounts Program is responsible for collecting all delinquent (past due) or claimed to delinquent receivables for the City of San Diego. Do not send payments that are non-delinquent to the Office of City Treasurer Delinquent Accounts Program.

There are many different types of accounts referred to the Delinquent Accounts Program. The most common are the following:

• Parking Citations
• Water/Sewer Utility Billings
• Business Tax/Rental Unit Business Tax
• Transient Occupancy Tax/Tourism Marketing District
• Returned Checks
• Fire Inspections and Permits
• Emergency Response/Cost Recovery
• Library Fines
• Waste Management Tipping Fees
• Audit Deficiencies
• Government Agency Billings
• Other Agencies

Most amounts referred for collection incur a collection referral fee of 10% or $25, whichever is greater, up to a maximum of $1,000. In addition, beginning on the date of referral, most accounts accrue interest on the unpaid balance.

Some accounts may also incur other amounts such as treble damages, returned check fees, penalties, court costs, service of process fees and or attorney fees.