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Office of the City Treasurer

Transient Occupancy Tax (TOT)/Tourism Marketing District (TMD) Payments

The Office of the City Treasurer is responsible for administering and collecting both the Transient Occupancy Tax and the Tourism Marketing District assessment.

Pay In Person

Civic Center Plaza Building

Office of the Treasurer
1200 Third Ave.
San Diego, CA 92101

Hours:
Monday through Thursday, 9 a.m. - 4 p.m.

Walk-in payments will only be accepted during these hours.

Cash, check and money orders are accepted.

Pay by Mail

  1. Download and complete the Return.
  2. Print the completed return and sign.
  3. Mail return and check payable to the City Treasurer to:
    City of San Diego
    Office of the City Treasurer
    Attn.: TOT/TMD Clerk
    P.O. Box 122289
    San Diego, CA 92112-2289
  4. Late payment penalty chart