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Office of the City Treasurer

Rental Unit Business Tax Payments

Beginning on Tuesday, July 6, 2021 The Office of the City Treasurer’s main lobby located at 1200 Third Ave will reopen for all walk-in payments.  Lobby hours for walk-in payments will be limited to Tuesdays and Thursdays from 9:00am-1:00pm.  Registration of new Business Tax accounts, Cannabis Business Tax deposits, Delinquent Account payments, and renewals and new Police Business Permits will be administered via appointment only.

  • Business Tax and Police Business Permit appointments click here.
  • Cannabis Business Tax Deposits appointments email cannabistax@sandiego.gov or call 619-615-1580
  • Delinquent Account payment appointment call 619-744-3100

The 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 Online


Pay by Mail

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


Pay In Person

Civic Center Plaza Building
Office of City Treasurer - Cashiers
1200 Third Ave., First Floor Lobby
San Diego, CA 92101
Hours: Tuesday and Thursday from 9:00am – 1:00pm. Walk-in payments will only be accepted during these hours

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