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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 TOT/TMD Online

Pay In Person

Civic Center Plaza Building

Office of the Treasurer
1200 Third Avenue
San Diego, CA 92101

Monday through Thursday, 9:00 a.m. - 4:00 p.m.

Walk-in payments will only be accepted during these hours.

Cash, check, and money orders accepted.

Pay 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. Late payment penalty chart