Transient Occupancy Tax (TOT) / Tourism Marketing District (TMD)

The Office of the City Treasurer is responsible for the administration and collection of the Transient Occupancy Tax (TOT) and Tourism Marketing District (TMD) assessment. TOT is computed at 10.5% of taxable rent and collected from the transient. The TMD assessment is 2% of the assessable rent and is levied solely upon lodging businesses with seventy (70) or more sleeping rooms.

• Make a TOT/TMD Payment

• Transient Occupancy Tax (TOT)
• Tourism Marketing District (TMD)
• Proposed San Diego Convention Center Phase III Expansion Project

Transient Occupancy Tax (TOT)

• Transient Occupancy Tax Frequently Asked Questions

General Information

Regulations governing TOT are contained in the following legislation and memorandums:

• San Diego Municipal Code, Chapter III, Article 5 (PDF)
• Transient Occupancy Tax (TOT) Information Packet (PDF)
• Transient Occupancy Tax (TOT) - Rent (PDF)
• Hotel Packages and Complimentary Services (PDF)

Exemption information:

• Transient Occupancy Tax (TOT) Exemption Chart (PDF)
• TOT Exemption Application (PDF)
• U.S. State Department Tax Exemption Program

Application for Transient Occupancy Registration Certificate

If you wish to apply for a new Transient Occupancy Registration Certificate or modify information on an existing account, please follow the instructions below.

1. Complete the application by following the instructions on page 2.
   Application for Transient Occupancy Registration Certificate (PDF)
   
   
2. Print and mail completed application to:
   
   Office of the City Treasurer
   ATTN: TOT/TMD Clerk
   PO Box 122289
   San Diego, CA 92112-2289
   
   
3. Once the application has been received, the certificate will be mailed to the Operator within 14 business days.

Tourism Marketing District (TMD)

• Tourism Marketing District Frequently Asked Questions

General Information

Regulations governing the TMD assessment are contained in the following legislation and memorandums:

• San Diego Municipal Code, Chapter VI, Article 1 (PDF)
• TMD Resolution, Document No. RR-303226 (PDF)
• Tourism and Marketing District (TMD) Fact Sheet (PDF)

Proposed San Diego Convention Center Phase III Expansion Project

• 01/19/2012 City Council Docket of January 24, 2012: ITEM-332 - Public Hearing Related to the Formation of a Convention Center Facilities District to Provide Funding for the San Diego Convention Center Phase III Expansion Project
• 01/09/2012 Notice of Public Hearing Regarding the Formation of CCFD No.2012-1 (PDF)
• 12/06/2011 City Council Docket of December 6, 2011: ITEM-334 - Formation of a Convention Center Facilities District to Provide Funding for the San Diego Convention Center Phase III Expansion Project
• 11/22/2011 City Attorney Memo Re: Letter in Opposition to Proposed CCFD without Public Vote (PDF)
• 11/17/2011 Fact Sheet for Hotel Property Owners (PDF)
• 11/11/2011 Questions on the Convention Center Facilities District from the Hotel Community (PDF)
• 11/09/2011 Hotel Information Request Letter dated November 2, 2011 (PDF)
  • Hotel Information Request Form (PDF)

If you have any questions regarding this request for information, please contact (619) 533-6491 or email bpatel@sandiego.gov