The Business Cooperation Program encourages businesses and nonprofit corporations with significant equipment expenditures to participate, thereby allocating sales and use taxes to the City. This increases the City's General Fund revenues, which are used to provide various services that support the business community, such as infrastructure, public safety and fire protection.

The Business Cooperation Program can provide a tax rebate of up to 45% of the local 1% sales or use tax paid in connection with San Diego-based operations. 

Contact Us

For information about the Business Cooperation Program, please contact Divian Contreras at 619-533-6199 or drcontreras@sandiego.gov or the Economic Development Department at sdbusiness@sandiego.gov.

AB 2854 Reports

Compliance Report for AB 2854

AB 2854 (Irwin) requires cities with sales tax sharing agreements with any type of retailer — online or brick and mortar — that result in a rebated amount of Bradley-Burns Local Sales and Use Tax to report information the following information to the CDTFA and post to their websites by April 30 of each year:

The name of any parties to the agreement.

The total dollar amount of rebated sales and use tax revenues received by each party on or after the execution of the agreement through and including June 30 of the fiscal year immediately preceding the date of the report.

The total dollar amount of rebated sales and use tax revenues received by each party to the agreement during the fiscal year immediately preceding the date of the report.

When the agreement was first executed and when it terminated or will terminate, absent any renewal.

The percentage of a retailer’s sales and use taxes, if any, used to calculate or determine the rebated sales and use tax revenues received by each party to the agreement.

The percentage of a retailer’s sales and use taxes, if any, used to calculate or determine the rebated sales and use tax revenues received by any other person who is not a party to the agreement.

Sales Tax Sharing Agreement Rebates