San Diego

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

The Parking Administration and Delinquent Accounts lobby located at 202 C Street Plaza Hall is permanently closed. The Office of the City Treasurer main lobby at 1200 Third Ave is open on a limited basis for all walk-in payments, except Delinquent Accounts. The main lobby hours are Tuesdays and Thursdays 9am-1pm. Delinquent Accounts payments will be by appointment only. Please contact Delinquent Accounts at 619-744-3100 to schedule an appointment. Online and Pay by Mail payment options remain available.

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

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.  PDF icon 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.