San Diego

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Business Tax and Rental Unit Business Tax Payments

In-person transactions for the services provided below are currently available by appointment Monday through Friday from 9 a.m. to 4 p.m. 

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 MailPay 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 PersonPay In Person

Civic Center Plaza Building
Office of City Treasurer - Cashiers
1200 Third Ave., First Floor Lobby
San Diego, CA 92101
Hours: In order to prevent the spread of the COVID-19 virus, all Office the City Treasurer locations are Closed until further notice
Cash, check, money order, debit card,
Mastercard and Visa accepted.

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