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
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: Monday through Friday, 8 a.m. to 5 p.m.
Cash, check, money order, debit card,
Mastercard and Visa accepted.