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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.

Pay OnlinePay Online

Pay Online Now

Pay by MailPay by Mail

  1. Download and complete the TOT/TMD Return (PDF).
  2. Print completed return and sign.
  3. Mail return and check payable to the City Treasurer to:
    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)

Pay In PersonPay In Person

Bring completed (PDF) TOT/TMD Return (PDF) to:

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.