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Rental Unit Business Tax Fees

The Office of the City Treasurer bills retroactively for up to three (3) years, with a late fee applicable to each year. Please refer to the table below for the category that pertains to your property.

Rental Unit Type Number of Units Base Fee Per Parcel + Per Unit Fee
Single Family/Condominium 1 $50.00   $5.00
Apartment/Multi-Unit Complex 2 - 10 $50.00   $5.00
11 - 100 $57.00   $9.00
101 + $150.00   $8.00
Hotel/Motel/Bed & Breakfast 1 - 250 $50.00   $5.00
251 + $57.00   $9.00
Mobile Home 1 $40.00   $3.00

Senate Bill 1186 - State Mandated Fee

On September 19, 2012, Governor Brown signed  PDF icon Senate Bill 1186 (SB 1186) into law. SB 1186 is intended to increase disability access, encourage compliance with construction-related accessibility requirements, develop education resources for businesses, and facilitate compliance with Federal and State disability laws.  Cities and counties were required to collect a State mandated fee of $1.00 from "any applicant for a local business license or equivalent instrument or permit, and from any applicant for the renewal of a business license or equivalent instrument or permit." Assembly Bill 1379 was passed on October 11, 2017 which extends the assessment of the fee indefinitely and increases the State mandated fee from $1.00 to $4.00.

Late Fee Penalty

Payment of the Rental Unit Business Tax after the due date will be subject to a late penalty of twenty-five ($25.00) or ten percent (10%) of the total tax due, whichever is greater. In addition, one percent (1%) per month or any part of a month beginning one calendar month following the payment due date will be added to any past due taxes and fees.

Business Improvement District Fees

Certain properties that are located within a Business Improvement District (BID) are assessed a BID fee. BIDs are authorized by State law to assess benefited businesses for the cost of certain improvement activities. These activities are generally promotional in nature. Once a BID is established, the Office of the City Treasurer collects the assessment and the City disburses it to the appropriate entity representing the district businesses pursuant to an annual operating agreement. There are currently eighteen (18) BIDs in the City of San Diego. Questions regarding BIDs should be directed to the Office of Small Business Staff at (619) 236-6700 or via email at [email protected].

BID Late Fees

Property owners that fail to pay the BID fee by the due date may be charged a late fee of $25.00 or 10% of the amount owned, whichever is greater. Beginning one calendar month from the due date of the BID, a penalty of 1% per month will be added to any past due BID fees and BID late fees.

 

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