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) fees. The 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 within the City of San Diego.
Transient Occupancy Tax (TOT)
General Information
Regulations governing TOT are contained in the following legislation and memorandums:
Exemption information:
Application for TOT Certificate
If you wish to apply for a TOT Certificate, please follow the instructions below.
- Read the TOT Application Instructions and complete the TOT application.
TOT Application Instructions (PDF: 716K)
Application for Transient Occupancy Registration Certificate (PDF: 229K)
- Print and mail completed application to:
Office of the City Treasurer
ATTN: TOT/TMD Clerk
PO Box 122289
San Diego, CA 92112-2289
- Once the application has been processed, the certificate will be mailed to the Owner/Operator within 14 business days.
Tourism Marketing District (TMD)
General Information
Regulations governing the TMD assessment are contained in the following legislation and memorandums:
