• Mission Statement
• Business Tax
• Rental Tax
• Transient Occupancy Tax (TOT)
• Delinquent Bills - Debts
• Cashiers/Offices
• Treasury Accounting

Mission Statement

To enrich our community by responsibly managing the public's money and creating an atmosphere of pride through mutual support and outstanding service.

Business Tax Application and Payment Information

Business Tax
The Business Tax Division is responsible for administering the Business Tax application and collection process. A Business Tax Certificate is required for all businesses operating within the City of San Diego.

Phone: (619) 615-1500
Fax: (619) 533-3272
E-mail: btax@sandiego.gov

Office Location:
1200 Third Ave, Suite 100
San Diego, CA 92101
Business hours: Monday through Friday, 8:00 a.m. to 5:00 p.m.

Rental Unit Business Tax
The Rental Tax is assessed to any person who rents residential dwelling unit(s) within the City of San Diego.

Phone: (619) 615-1500
Fax: (619) 533-3273
E-mail: rtax@sandiego.gov

Office Location:
1200 Third Ave, Suite 100
San Diego, CA 92101
Business hours: Monday through Friday, 8:00 a.m. to 5:00 p.m.

Delinquent Bills - Debts

The Collection Program is responsible for the collection of all delinquent monies owed to the City of San Diego.
1010 Second Avenue, 6th Floor West Tower
San Diego, CA 92101
(619) 744-3100
Fax: (619) 533-3840
E-mail: collections@sandiego.gov

To Pay by Phone, please call: (866) 840-1198

Click here to pay your delinquent account online

Office Hours:
Monday thru Friday 8:00 AM - 5:00 PM

Telephone Hours:
Monday thru Thursday: 7:30 AM - 6:30 PM
Friday: 7:30 AM - 5:00 PM

Cashiers/Offices

Visa & Mastercard, debits cards, checks and cash are accepted.
1200 Third Ave, 1st Floor Lobby
San Diego, CA 92101
Business hours: Monday through Friday, 8:00 a.m. to 5:00 p.m

Transient Occupancy Tax Certificates (Hotel/Motel Tax)

View information about the Transient Occupancy Tax program.
1200 Third Ave, Suite 100
San Diego CA 92101
(619) 236-6647
Business Hours: 8:00 a.m. to 5:00 p.m.
E-mail: sdtot@sandiego.gov

Treasury Accounting

1200 Third Ave, Suite 100
San Diego CA 92101
(619) 236-6196
Business Hours: 8:00 a.m. to 5:00 p.m.