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Office of the City Treasurer

Other Agency Taxes

Sales and Use Tax

Sales and Use Tax are imposed by the California Department of Tax and Fee Administration upon retailers and purchasers conducting business within California.

Property Taxes

The county of San Diego is responsible for the collection of property tax.

Income and Payroll Taxes

The state of California Tax Service Center is responsible for the collection of state income and payroll taxes. State income taxes are in addition to federal income taxes. The state of California's Employment Development Department (EDD) administers payroll taxes. Employers are required to register with EDD after paying $100 in total wages to one or more employees in a calendar quarter.

Federal Taxes

The Internal Revenue Service is the government agency responsible for collecting federal taxes.