General Information

Regulations governing the Transient Occupancy Tax (TOT) and Tourism Marketing District (TMD) assessment are contained in the following legislation and memorandums:

Municipal Code, Chapter III, Article 5
TMD Resolution, Document No. RR-303226 (PDF: 689KB)
Letter to New TOT Facility Owner (PDF: 1.29MB)
Letter Regarding Establishment of TMD (PDF: 72.1KB)
TMD FAQ's (PDF: 62.9KB)
Energy Surcharge Memo (PDF: 711KKB
Hotel Packages and Complimentary Services Memo (PDF: 720K)
Federal Government Exemptions (PDF: 1.53MB)
List of Qualifying Exemptions (PDF: 809K)
Exemption Application (PDF: 623K)
U.S. State Department Tax Exemption Program (This link refers to a page outside of the City site. Click the "back" button to return.)

How to Apply

The City Treasurer does not have the capability to process your request electronically at this time. If you wish to apply for a Transient Occupancy Tax program, please follow these instructions carefully.

1. Complete the TOT Application.

• TOT Application Instructions (PDF: 716K)
• Application for Transient Occupancy Registration Certificate (PDF: 42K)

2. Print and mail completed Application to:

   City Treasurer
   ATTN: TOT Clerk
   PO Box 122289
   San Diego, CA 92112-2289

3. The Certificate will be mailed after processing. This may take up to 14 business days.

How To Pay

The City Treasurer does not have the capability to process your payment electronically at this time. All payments must be made via mail and payable to the City Treasurer. Please follow these instructions carefully:

1. Enter your TOT/TMD Return information on-line. (PDF: 144K)

2. Print and cut out completed Return prior to remitting.

3. Mail Return and check payment to the TOT Clerk at:

   City Treasurer
   ATTN: TOT Clerk
   PO Box 122289
   San Diego, CA 92112-2289

4. Late payment penalty chart (PDF: 527K)

How To Reach Us

Please contact the TOT Clerk with any questions by phone at (619) 236-6647, fax at (619) 533-3269, or email at sdtot@sandiego.gov.