Business Tax General Information

• Business Tax Certificates are not transferable in the case of a change in ownership. New owners are required to submit a new application.
  
  
• New businesses must register with our office no later than 15 days from the business start date to avoid late fees.
  
  
• Self-employed persons and independent contractors are also required to pay the Business Tax.
  
  
• Any person or entity engaged in business at a fixed place of business shall keep the certificate posted in a conspicuous place upon the premises where such business is conducted.
  
  
• Any person engaged in business in the City of San Diego, but not operating from a fixed place of business, shall keep the issued certificate on his or her person at all times while engaging in such business.
  
  
• Separate Business Tax Certificates must be obtained for each branch establishment or business location.
  
  
• The City Treasurer is not required to send a notice or bill to any person and the failure to send such notice or bill shall not affect the validity of any fee or penalty due hereunder, or the duty of such person to pay required taxes.
  
  
• Changes in location or other business information must be reported to the Business Tax Program.