The Business Tax Compliance Program is responsible for ensuring businesses operating within the City of San Diego comply with the San Diego Municipal Code's Business and Rental Tax requirements. The program utilizes field enforcement and multiple lead sources to continuously increase its compliance efforts. Lead sources include but are not limited to the Franchise Tax Board, State Board of Equalization, Fictitious Business Names, inter-governmental referrals, and citizen reports/complaints. Business Tax compliance generates additional revenue for the General Fund which provides Police and Fire protection, street maintenance, libraries, parks and other city services.

• AB63 Local Government Sharing Program Frequently Asked Questions

Contact the Business Tax Compliance Program

Email: compliance@sandiego.gov

Phone: 619-615-1539

Fax: 619-533-3274

Phone Hours: Monday – Friday 9:00AM – 4:00PM

Office Address:
Office of the City Treasurer
Business Tax Compliance Program
1200 Third Ave., Suite 100
San Diego, CA 92101

The Office of the City Treasurer’s main lobby located at 1200 Third Ave. is open Monday through Thursday from 9 a.m. to 4 p.m.    If your prefer to make an appointment, please click the link below.   

• Business Tax, Sidewalk Vendor and Police Business Permit appointments
• Cannabis Business Tax Deposits appointments email cannabistax@sandiego.gov or call 619-615-1580

Mailing Address:
City of San Diego
Office of the City Treasurer
Business Tax Compliance Program
P.O. Box 122289
San Diego, CA 92112-2289