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Office of the City Treasurer
Payments Photo of City Treasurer and Money

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

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

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

Pay Online

Not Available

Pay by Mail

  1. Download and complete the TOT/TMD Return Form (PDF: 144K).
  2. Print and cut out completed return prior to remitting.
  3. Mail return and check payable to the Office of the City Treasurer at:
    City of San Diego
    Office of the City Treasurer
    ATTN: TOT/TMD Clerk
    PO Box 122289
    San Diego, CA 92112-2289
  4. Late payment penalty chart (PDF: 527K)

Pay 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 orders accepted


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