Rental Unit Business Tax Fees

The Office of the City Treasurer bills retroactively for up to three (3) years, with a late fee applicable to each year. Please refer to the table below for the category that pertains to your property.

	Number of Units	Base Fee Per Parcel	+	Per Unit Fee
Single Family/Condominium	1	$50.00		$5.00
Apartment/Multi-Unit Complex	2 - 10	$50.00		$5.00
	11 - 100	$57.00		$9.00
	101 +	$150.00		$8.00
Hotel/Motel/Bed & Breakfast	1 - 250	$50.00		$5.00
	251 +	$57.00		$9.00
Mobile Home	1	$40.00		$3.00

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 a Rental Unit Business Tax exemption does not apply before remitting payment.

Processing Fee

The City of San Diego has suspended collection of the Rental Unit Business Tax processing fee to property owners.

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.