Business Tax/Rental Unit Business Tax
• Rental Tax Billing Announcement (PDF: 166K)
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.
Municipal Code Sections Governing Business and Rental Unit Business Tax
Pursuant to Municipal Code Section §31.0121 (PDF: 64K), no person shall engage in any business activity prior to obtaining a Business Tax Certificate. This includes home-based businesses, self-employed persons and independent contractors.
The Rental Unit Business Tax is imposed annually upon anyone who owns, operates, or manages the rental of any residential real estate (Municipal Code Section §31.0305 (PDF: 52K)). Residential real estate includes single family residences, multiple family residences, mobile homes, mobile home parks, trailers, trailer parks, apartments, bungalows, hotels, motels and property advertised or otherwise held out for lease or rent during the calendar year is subject to the rental tax.
Business Tax Information
Rental Unit Business Tax Information
Additional Information and Resources
