Sales Tax
San Diego Municipal Code § 32.52
in effect§32.52 Sales Tax
For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers in the City at the rate of one percent (1%) of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in The City of San Diego on and after the operative date of the adoption of these provisions.
(“Sales Tax” added 2–28–1956 by O–6870 N.S.)
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/Ch03Art02Division00.pdf#page=2Fetched: 10/28/2026