Office of the City Treasurer
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Rental Unit Business Tax Payments
Due to COVID-19 the Parking Administration and Delinquent Accounts lobby located at 202 C Street Plaza Hall is open Mondays, Wednesdays, and Fridays for payments only from 9am-1pm. The Office of the City Treasurer main lobby at 1200 Third Ave remains closed until further notice. 
Online, phone or secure drop box payment options are still available.
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: 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.