§ 61.2504 — Definitions
San Diego Municipal Code (City Clerk PDFs, pages revised through October 2026) · San Diego Municipal Code § 61.2504
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§61.2504 Definitions
For purposes of this division, defined terms appear in italics. The following definitions apply in this Division: “Activities” means, but is not limited to, the promotion and marketing of assessed businesses to provide a special and specific benefit to assessed businesses within the district that is not provided to those not paying the assessment. "Assessment" means a levy for the purpose of conducting activities which will provide a special and specific benefit to the assessed businesses located within a tourism marketing district is not provided to those not paying the assessment. Assessments levied under this Division are not special taxes. "Business" means any and all types of hotels where a structure, or any portion of a structure, is held out to the public as being occupied, or designed for occupancy, by transients for dwelling, lodging or sleeping purposes. “Business owner” means the owner, operator, or authorized representative of the business who is noted on City records as the responsible party for the remitting and reporting of Transient Occupancy Tax pursuant to San Diego Municipal Code section 35.0114. "District management plan" or "plan" means a proposal as defined in sections 61.2507. "Tourism marketing district," or "district," means an area established pursuant to this Division, within which businesses pay assessments to fund activities. "Tourism marketing district association" or “association” means a private nonprofit entity which represents, and whose membership includes only the assessed business owners or business owners’ representatives in a district and which participates in the preparation and review of proposed district management plans for district activities that provide a special and specific benefit to assessed businesses that is not provided to those that are not assessed. A tourism marketing district association may be an existing nonprofit entity or a newly formed nonprofit entity. In accordance with California Streets and Highways Code section 36614.5, the association is a private entity and may not be considered a public entity for any purpose, nor may its board members or staff be considered to be public officials for any purpose. Transient has the same meaning as in San Diego Municipal Code section 35.0102.
(“Definitions” added 5–30–2007 by O–19622 N.S.; effective 6-29-2007.) (Amended 12-18-2007 by O-19691; effective 1-17-2008.) (Amended 10-6-2011 by O-20096 N.S.; effective 11-5-2011.)
