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
Certain properties that are located within a Business Improvement District (BID) are assessed a BID fee. BIDs are authorized by State law to assess benefited businesses for the cost of certain improvement activities. These activities are generally promotional in nature. Once a BID is established, the Office of the City Treasurer collects the assessment and disburses it to the appropriate entity representing the district pursuant to an annual operating agreement. There are currently eighteen (18) BID. Questions about BIDs should be directed to the BID Council Office at (619) 239-2437. You can also visit the Business Improvement District website for more information.
BID Late Fees
Property owners that fail to pay the BID fee by the due date may be charged a late fee of $25.00 or 10% of the amount owned, whichever is greater. Beginning one calendar month from the due date of the BID, a penalty of 1% per month will be added to any past due BID fees and BID late fees.
