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 by Mail
- Download and complete the TOT/TMD Return (PDF).
- Print completed return and sign.
- 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
- Late payment penalty chart (PDF)
Pay 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.