San Diego

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Business Tax and Rental Unit Business Tax Payments

The Business Tax Program administers the City's collection and enforcement of Business and Rental Unit Business Tax revenue. A Business Tax Certificate is required for all businesses operating within the City of San Diego while Rental Unit Business Tax is imposed annually upon anyone who owns, operates, or manages the rental of any residential real estate within the City of San Diego.

NOTE: If your account is delinquent, payments can only be made through the Office of the City Treasurer's Delinquent Accounts Program.

Pay by Mail

Rental Unit Business Tax Payments
City of San Diego
Rental Unit Business Tax Program
PO Box 129003
San Diego, CA 92112-9003

Business Tax Payments
City of San Diego
Business Tax Program
PO Box 121536
San Diego, CA 92112-1536

Pay In Person

Civic Center Plaza Building
Office of City Treasurer - Cashiers
1200 Third Ave., First Floor Lobby
San Diego, CA 92101

Hours:  Monday - Thursday from 9:00 A.M. – 4:00 P.M.

Walk-in payments, registration of new Business Tax accounts or renewals, new Police Business Permits or renewals, and Sidewalk Vending Permits are all accepted during these hours.   If you prefer to make an appointment please click the below link.  

Schedule an appointment

Cash, check, money order, debit card,
Mastercard and Visa accepted.

For Business Tax questions, call 619-615-1500 or email btax@sandiego.gov
For Rental Unit Business Tax questions, call 619-615-1545 or email rtax@sandiego.gov