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All businesses operating in the City of San Diego are required to obtain a Business Tax Certificate. This includes home-based businesses, self employed persons, and independents contractors.

The Office of City Treasurer's Business Tax Program is charged with administering the City's collection and enforcement of Business and Rental Unit Business Tax revenue. Revenue raised goes to the City's General Fund which provides Police and Fire protection, street maintenance, libraries, parks and other city services.

Certain types of business activities are required to obtain a Police Permit. Effective July 1st, 2015, the Office of the City Treasurer will administer the application and photo ID process for Police Regulated business activities. Click on the following link for additional information.

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