CONNECT with the CityTransient Occupancy Tax (TOT)/Tourism Marketing District (TMD) Payments
The Office of the City Treasurer is responsible for administering and collecting both the Transient Occupancy Tax and the Tourism Marketing District assessment.
Pay Online
Pay In Person
Office of the Treasurer
1200 Third Ave.
San Diego, CA 92101
Hours:
Monday through Thursday, 9 a.m. - 4 p.m.
Walk-in payments will only be accepted during these hours.
Cash, check and money orders are accepted.
*Effective July, 1, 2025*
Lobby hours will be reduced to Tuesday and Thursday, 9:00 a.m. to 3:00 p.m.
Pay by Mail
- Download and complete the Return.
- Print the 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
P.O. Box 122289
San Diego, CA 92112-2289 - Late payment penalty chart