Office of the City Treasurer
The Office of the City Treasurer is responsible for the administration and collection of the Transient Occupancy Tax (TOT) and Tourism Marketing District (TMD) assessment. The TOT applies to all properties rented to Transients. A Transient is any person who exercises occupancy or is entitled to occupancy for less than one (1) month.
In addition, effective Sept. 1, 2016, the TMD assessment is applicable to lodging businesses with 70 or more rooms. From Jan. 1, 2013 through Aug. 31, 2016, the TMD assessment was applicable to all lodging businesses.
If your property is located in the City of San Diego and is rented out to Transients for less than one month, you must obtain a Transient Occupancy Registration Certificate. Examples of lodging businesses subject to the TOT include:
If you have any questions, please contact the TOT/TMD Administration desk at 619-615-1530 or sdtot@sandiego.gov.
You must submit a completed application in order to obtain a Transient Occupancy Registration Certificate. Applications for a Transient Occupancy Registration Certificate may be submitted:
Office of the City Treasurer
Attn: TOT/TMD Desk
PO Box 122289
San Diego, CA 92112-2289
Operators will receive the certificate via email once the application is processed.
The certificate number is the account number associated with the lodging business and should be referenced on all remittances and/or correspondence submitted to our office.
Tax/Assessment | Rate |
TOT - all lodging businesses | 10.50% |
TMD assessment - lodging businesses with 70 or more rooms | 2.00% |
From January 1, 2013 through August 31, 2016, the TOT and TMD assessment were as follows:
Tax/Assessment | Rate |
TOT - all lodging businesses | 10.50% |
TMD assessment category A - all lodging businesses with 30 or more rooms | 1.45% |
TMD assessment category B - all lodging businesses | 0.55% |
Note: Lodging businesses with 30 or more rooms were subject to both TMD categories A and B, totaling 2 percent of rent, during the period Jan. 1, 2013, through Aug. 31, 2016.
The TOT and TMD assessment must be remitted monthly and is due no later than the last day of the following month. For example, the TOT and TMD assessment collected in the month of April must be remitted by May 31. A penalty is due on all late payments. The penalty is 1 percent of the TOT and TMD assessment due for the first delinquent day, plus one-third (1/3) of 1 percent for each additional day, not to exceed 25 percent.
To assist with the calculation of the penalty percentage, see the Penalty Table(PDF). The TOT and TMD assessment may be paid online, by mail or in person.
For additional assistance, please contact the TOT/TMD Administration desk at 619-615-1530 or sdtot@sandiego.gov.