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 In Person
Office of the Treasurer
1200 Third Avenue
San Diego, CA 92101
Tuesday and Thursday, 9:00 a.m. - 1:00 p.m.
Walk-in payments will only be accepted during these hours.
Cash, check, and money orders accepted.
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