Tax as Debt; Time and Manner of Payment
San Diego Municipal Code § 35.0110
in effect§35.0110 Tax as Debt; Time and Manner of Payment
(a) Any tax imposed pursuant to Chapter 3, Article 5, Division 1, constitutes a debt owed by each Transient to the City which is extinguished only by payment to the Operator or to the City.
(b) Each Transient shall pay any tax imposed pursuant to Chapter 3, Article 5, Division 1, to the Operator of the Hotel, the Recreational Vehicle Park, or the Campground at the time Rent is paid.
(c) If Rent is paid in installments, a proportionate share of the tax shall be paid by each Transient with each installment.
(d) The unpaid tax shall be due upon each Transient’s ceasing to occupy a room, or portions thereof, in a Hotel, or space in a Recreational Vehicle Park or a Campground.
(e) If for any reason the tax due is not paid by the Transient to the Operator of the Hotel, the Recreational Vehicle Park, or the Campground, the City Treasurer may require that the tax be paid directly to the City Treasurer.
(“Tax as Debt; Time and Manner of Payment” added 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=4Fetched: 10/28/2026