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)
- Tourism Marketing District (TMD)
- Proposed San Diego Convention Center Phase III Expansion Project
Transient Occupancy Tax (TOT)
General Information
Regulations governing TOT are contained in the following legislation and memorandums
- San Diego Municipal Code, Chapter III, Article 5 (PDF)
- TOT/TMD 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, 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.
- San Diego Municipal Code, Chapter VI, Article 1 (PDF)
- TMD Resolution, Document No. RR-303226 (PDF)
- TMD Resolution, Document No. RR-307843 (PDF)
Proposed San Diego Convention Center Phase III Expansion Project
Short-term Financing Approval: City Council Docket of November 27, 2012
Resolutions:
- 11/28/2012 Resolution Authorizing Short-term Financing, Document No. R-307892 (PDF)
- 11/28/2012 Resolution Amending FY2013 Budget for the Expenditure of Note Proceeds, Document No. R-307893(PDF)
Docket Supporting Materials:
Ordinance Levying Special Tax and Plan of Finance: City Council Docket of October 1, 2012
Ordinance:
- 10/17/2012 Ordinance Levying Special Tax, Document No. O-20209(PDF)
Resolutions:
- 10/03/2012 Resolution Approving Plan of Finance, Document No. R-307706 (PDF)
- 10/03/2012 Resolution Approving San Diego Unified Port District Support Agreement, Document No. R-307707 (PDF)
- 10/03/2012 Resolution Approving Joint Community Facilities Agreement, Document No. R-307708 (PDF)
Docket Supporting Materials:
- 10/01/2012 City Council Docket 10/01/12: ITEM-203 - Convention Center Facilities District No. 2012-1 - Ordinance Levying Special Tax
- 10/01/2012 City Council Docket 10/01/12: ITEM-204 - San Diego Convention Center Phase III Expansion Plan of Finance and Related Actions
Declaration of Ballot Results: City Council Docket of May 7, 2012
Resolutions:
- 05/07/2012 Resolution Declaring Election Results, Document No. R-307413 (PDF)
- 05/07/2012 Resolution Authorizing Filing of Notice of Special Tax and Validation Action, Document No. R-307414 (PDF)
Docket Supporting Materials:
Public Hearing: City Council Docket of January 24, 2012
Resolutions:
- 01/30/2012 Resolution Forming CCFD, Document No. R-307243 (PDF)
- 01/30/2012 Resolution Deeming it Necessary to Incur Bonded Indebtedness, Document No. R-307244 (PDF)
- 01/30/2012 Resolution Calling Special Mailed Ballot Election, Document No. R-307245 (PDF)
Docket Supporting Materials:
Notice of Public Hearing:
- 01/09/2012 Notice of Public Hearing Regarding the Formation of CCFD No.2012-1 (PDF)
Declaration of Intention: City Council Docket of December 6, 2011
Resolutions:
- 12/15/2011 Resolution of Intention to Form CCFD, Document No. R-307193 (PDF)
- 12/15/2011 Resolution of Intention to Incur Bonded Indebtedness, Document No. R-307194 (PDF)
Docket Supporting Materials:
Municipal Code Amendment: City Council Docket of October 10, 2011
Ordinance:
- 11/02/2011 Ordinance Amending the San Diego Municipal Code to provide for formation of a Convention Center Facilities District, Document No. O-20106 (PDF)
Docket Supporting Materials:
Other
- 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)
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