Accessibility and Website Information Skip Site Wide Navigation Skip to Content City Seal | HomeCity of San Diego | Home
Search City of San Diego

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 levied on all lodging businesses, effective January 1, 2013; the percentage paid is based on the number of units/rooms. Lodging businesses with thirty (30) or more units/rooms pay 2% of Assessable Rent; this is comprised of TMD Category A of 1.45% and TMD Category B of .55%. Lodging businesses with twenty-nine (29) or less units/rooms pay TMD Category B only or .55% of Assessable Rent.


Transient Occupancy Tax (TOT)

General Information
Regulations governing TOT are contained in the following legislation and memorandums
Exemption information
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, complete the Application for Transient Occupancy Registration Certificate (PDF). Instructions for completing the application are provided on page 2. Once the application is received, the certificate will be mailed to the Operator within 14 business days.


Tourism Marketing District (TMD)

General Information

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


Proposed San Diego Convention Center Phase III Expansion Project

Short-term Financing Approval: City Council Docket of November 27, 2012
Resolutions:
Docket Supporting Materials:
Ordinance Levying Special Tax and Plan of Finance: City Council Docket of October 1, 2012
Ordinance:
Resolutions:
Docket Supporting Materials:
Declaration of Ballot Results: City Council Docket of May 7, 2012
Resolutions:
Docket Supporting Materials:
Public Hearing: City Council Docket of January 24, 2012
Resolutions:
Docket Supporting Materials:
Notice of Public Hearing:
Declaration of Intention: City Council Docket of December 6, 2011
Resolutions:
Docket Supporting Materials:
Municipal Code Amendment: City Council Docket of October 10, 2011
Ordinance:
Docket Supporting Materials:
Other

If you have any questions regarding the proposed San Diego Convention Center Phase III Expansion Project, please call (619) 533-6491 or email bpatel@sandiego.gov