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Rental Unit Business Tax Payments

Rental Unit Business Tax is imposed annually upon anyone who owns, operates, or manages the rental of any residential real estate within the City of San Diego.

NOTE: If your account is delinquent, payments can only be made through the Office of the City Treasurer's Delinquent Accounts Program.

Pay OnlinePay Online

Pay Online

Pay by MailPay by Mail

City of San Diego
Rental Unit Business Tax Program
PO Box 129003
San Diego, CA 92112-9003

Pay In PersonPay In Person

Civic Center Plaza Building
Office of City Treasurer - Cashiers
1200 Third Avenue, 1st Floor Lobby
San Diego, CA 92101
Hours: Monday thru Friday, 8 a.m. - 5 p.m.
Cash, check, money order, debit card,
Mastercard & Visa accepted.