A business tax certificate is required for all businesses operating within the city of san diego, while rental unit business tax is imposed annually upon anyone who owns, operates, or manages the rental of any residential real estate within the city of san diego. 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. All businesses operating in the city of san diego are required to register for a business tax certificate
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The city of san diego issues a business tax certificate instead of a business license.
Tax administration is one of the duties of the san diego city treasurer and is outlined in the city charter, san diego municipal code and california government code.
To maintain operational efficiencies, the city of san diego office of the city treasurer does not accept unrolled coins in excess of 50 coins from a citizen or business on a given business day.