Payment Refund
The Rental Unit Business Tax is not refundable for prior years. Requests for refund are only applicable for the current year with proper documentation. Please make sure an exemption does not apply before remitting payment.
Processing Fee
A fifteen dollar ($15.00) processing fee is charged per Rental
Unit Business Tax account. This is a cost recovery fee that was
approved by the San Diego City Council on June 28, 2004.
Late Fee Penalty
Payment of the Rental Unit Business Tax after the due date will be subject to a late penalty of twenty-five ($25.00) or ten percent (10%) of the total tax due, whichever is greater. In addition, one percent (1%) per month or any part of a month beginning one calendar month following the payment due date will be added to any past due taxes and fees.
Business Improvement District Fees
Properties that are located within a Business Improvement District (BID) are assessed a BID fee. There are currently eighteen (18) BIDs within the City of San Diego. This fee is not included on your annual Rental Unit Business Tax billing statement. It is collected on a general City of San Diego invoice and is collected within the calendar year. Questions about BIDs should be directed to the BID Council Office at (619) 239-2437. You can also visit the BID website for more information.
|
