San Diego

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Municipal Code Sections

Pursuant to PDF icon Municipal Code Section §31.0121 , no person shall engage in any business activity prior to obtaining a Business Tax Certificate. This includes home-based businesses, self-employed persons and independent contractors.

The Rental Unit Business Tax is imposed annually upon anyone who owns, operates, or manages the rental of any residential real estate (PDF icon Municipal Code Section §31.0305 ). Residential real estate includes single family residences, multiple family residences, mobile homes, mobile home parks, trailers, trailer parks, apartments, bungalows, hotels, motels and property advertised or otherwise held out for lease or rent during the calendar year is subject to the rental tax.