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Purpose and Intent

San Diego Municipal Code § 35.0101
in effect
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§35.0101 Purpose and Intent (a) It is the purpose and intent of the City Council that there shall be imposed a tax on Transients. (b) The proceeds of the tax shall be used for promoting the City of San Diego, including the planning, construction, maintenance and operation of tourist–related cultural, recreational and convention facilities, as more particularly set forth in Chapter 3, Article 5, Division 1, and for those additional general governmental purposes as more particularly set forth in Chapter 3, Article 5, Division 1, as the City Council may from time to time provide in accordance with the Charter of the City and the City Council’s appropriation ordinance. (Retitled to “Purpose and Intent” and amended 6–20–1994 by O–18078 N.S.) (Editors note: Division 1 added 8–24–1988 for clarity.)
Source: City of San Diego Office of the City Clerk, San Diego Municipal Code and City Charter (docs.sandiego.gov PDFs)URL: https://docs.sandiego.gov/municode/MuniCodeChapter03/Ch03Art05Division01.pdf#page=1Fetched: 10/28/2026

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