San Diego

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Business Tax/Rental Unit Business Tax

The Office of City Treasurer's Business Tax Program is charged with administering the City's collection and enforcement of Business and Rental Unit Business Tax revenue. Revenue raised goes to the City's General Fund, which provides Police and Fire protection, street maintenance, libraries, parks and other City services.

All businesses operating in the City of San Diego are required to obtain a Business Tax Certificate. This includes home-based businesses, self-employed persons and independent contractors. Rental Unit Business Tax is imposed annually upon anyone who owns, operates, or manages the rental of residential real estate located within the City of San Diego.

Certain types of business activities are required to obtain a Police Permit. Effective July 1, 2015, the Office of the City Treasurer administers the application and photo ID process for Police Regulated business activities.

New applications are currently not being accepted for those industries/permit types that require Live Scan service. To determine if an industry/permit type requires Live Scan service, review New Application packet requirements at  https://www.sandiego.gov/treasurer/taxesfees/pdpermits/requirements

Click on the following link for additional information.


Additional Information and Resources

For questions and concerns, call 619-615-1500 or email btax@sandiego.gov.