Utilization of Revenues from Tax Imposed by Section 35.0103
San Diego Municipal Code § 35.0128
in effect§35.0128 Utilization of Revenues from Tax Imposed by Section 35.0103
All revenues collected pursuant to the tax imposed by the City under Section 35.0103 shall be utilized as follows:
(a) Two–thirds (2/3) of all revenues collected by the City and remaining after payment of two–thirds (2/3) of the costs incurred in the administration of Chapter 3, Article 5, Division 1 shall be deposited in the Transient Occupancy Tax Fund and used solely for the purpose of promoting the City. However, if the City Manager determines that anticipated revenues in any fiscal year will be insufficient to maintain existing City services, the City Manager may ask the City Council to temporarily suspend compliance with this subsection (a) for the upcoming fiscal year. A majority vote of the City Council can temporarily suspend compliance with this subsection (a) for that fiscal year.
(b) One–sixth (1/6) of all revenue collected by the City and remaining after payment of one–sixth (1/6) of the costs incurred in the administration of Chapter 3, Article 5, Division 1 shall be deposited in the Transient Occupancy Tax Fund. Money shall be expended from this fund only by an ordinance appropriating part or all of the fund for any purpose the City Council may direct, including, but not limited to, promotion of the City.
c) One–sixth (1/6) of all revenue collected by the City and remaining after payment of one–sixth (1/6) of the costs incurred in the administration of Chapter 3, Article 5, Division 1 shall be deposited to the General Fund. An annual allocation, as determined by the City Council, from revenues collected pursuant to the tax imposed by the City under Section 35.0103 may be deposited in the Housing Trust Fund of the City.
(Retitled to “Utilization of Revenues From Additional Tax Imposed by Section 35.0105” and amended 6–20–1994 by O–18078 N.S.)
(Amended 7-2-2009 by O-19875 N.S; effective 8-1-2009.)
(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=16Fetched: 10/28/2026