San Diego

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Transient Occupancy Tax (TOT)/Tourism Marketing District (TMD) Payments

In an abundance of caution and to help prevent the spread of Covid-19, effective immediately, the Office of the City Treasurer payment lobbies located at 1200 Third Ave, Suite 100 and Plaza Hall 202 C St., are closed. PDF icon Online, phone or secure drop box payment options are still available.


The Office of the City Treasurer is responsible for administering and collecting both Transient Occupancy Tax and the Tourism Marketing District assessment.

Pay OnlinePay Online

Pay Online Now

Pay by MailPay by Mail

  1. Download and complete the Return.
  2. Print completed return and sign.
  3. Mail return and check payable to the City Treasurer to:
    City of San Diego
    Office of the City Treasurer
    Attn.: TOT/TMD Clerk
    PO Box 122289
    San Diego, CA 92112-2289
  4.  PDF icon Late payment penalty chart

Pay In PersonPay In Person

Bring completed Return (PDF)

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 and money orders accepted.


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