Office of the City Treasurer
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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. 
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 Online
Pay by Mail
- Download and complete the Return.
- 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
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.
