Local Taxes & Fees in San Diego, CA (2026)
1 verified local taxes & fees rules for San Diego, California, sourced directly from the municipal code and official government pages.
Verified from official government sources
Business Tax Classification
San Diego taxes most businesses under a default class of $125 a year plus $5 per employee, with separate classifications carved out for rental housing, refuse collectors, trailer parks, and swap meets.
San Diego Business Tax Classification Rates
Some RestrictionsSan Diego Municipal Code § 31.0301(a)
Except as otherwise provided in this Section 31.0301, every person engaged in any business, trade, calling, occupation, operation, franchise, vocation, profession or other means of livelihood, as an independent contractor and not as an employee of another and not specifically taxed by any other business tax code of ...
Looking for San Diego County county-wide rules?
County ordinances apply to unincorporated areas and may supplement San Diego city rules.
Local Taxes & Fees in San Diego County →