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Office of the City Treasurer

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

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

Pay Online

Pay by Mail

Download and complete the Return.
- TOT/TMD Return for periods prior to 9/1/2016
- TOT/TMD Return for periods after 9/1/2016 NEW! Rate Parity FAQs
Print completed return and sign.
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
Late payment penalty chart

Pay In Person

Civic Center Plaza Building

Office of the Treasurer
1200 Third Ave., San Diego, CA 92101
Hours: Tuesday and Thursday from 9:00am to 1:00pm.
Walk-in payments will only be accepted during these hours.
Cash, check, and money orders accepted.