Tax administration is one of the duties of the San Diego City Treasurer and is outlined in the City Charter, San Diego Municipal Code and California Government Code. Listed below are links to the following City of San Diego tax programs, including Business Tax and Transient Occupancy Tax (TOT). For your convenience, the Office of the City Treasurer has developed a resource link to other agency taxes, such as the County of San Diego property tax, State of California sales and income taxes, as well as Federal income tax information.

	The City of San Diego assesses a Business Tax on any business operating within the City of San Diego. The City also assesses a Rental Unit Business Tax on any owner who rents residential property within its jurisdiction.
	The City of San Diego assesses Transient Occupancy Tax on transients for the privilege of occupancy in any hotel located within the City of San Diego.
	Information regarding taxes collected by agencies other than the City of San Diego.