San Diego business license
El Cajon, La Mesa, San Marcos, National City and Vista each run their own business tax program, with their own fees.
San Diego CPA Tax and Business Guides
Owners, landlords, employers and military families in San Diego County can look up property tax, business tax, payroll and military tax rules here.
Free to read. No sign-up, no email.
A shop owner in North Park, a condo landlord in Pacific Beach and a Marine family at Camp Pendleton each answer to different offices.
All three can find the city, County and state steps on Local CPA San Diego. When they need more than a guide, a licensed San Diego CPA can prepare their return.
San Diego taxes, fees and wages
San Diego property tax rate
Homeowners in two neighborhoods of the county can pay different rates, because voters approve bonds on top of the base rate capped by Prop 13.
San Diego trash fee
The City added its Solid Waste Management Fee to County property tax bills, starting with the 2025-26 bill.
San Diego minimum wage
The City set $17.75 an hour for 2026, above the $16.90 state rate.
Military Spouse Residency Relief Act
A military spouse can keep a home state for tax purposes after orders to Naval Base San Diego or Miramar.
Does California tax Social Security?
California does not tax Social Security benefits, and since 2025 it excludes part of military retirement pay for retirees under an income cap.
San Diego sales tax rate
Voters in several San Diego County cities added a district tax on top of the county rate. The California Department of Tax and Fee Administration (CDTFA) lists those cities and their rates.
Hiring a San Diego CPA
A San Diego CPA earns the fee on returns with an S corporation, biotech RSUs, rental units or income from both sides of the border.
The California Board of Accountancy runs a public license lookup where readers can check whether a CPA license is active.
Before booking a consultation, read how to choose a CPA, then compare what a CPA costs for that kind of return.
San Diego business startup steps
Owners can register in this order: the state, then the County, then the city hall, if the business operates inside city limits.
Form an LLC or corporation
LLCs and corporations register with the California Secretary of State on bizfile Online, then file a statement of information within their first 90 days. Sole proprietors skip this step.
Register with CDTFA and EDD
Sellers of taxable goods get a seller's permit from CDTFA at no charge. Employers register with the Employment Development Department (EDD) within 15 days of paying more than $100 in wages in a calendar quarter.
File a fictitious business name
Owners trading under a name other than their legal name file with the County Clerk within 40 days of first transacting business.
They then publish a notice in a local newspaper once a week for four weeks.
Get a Business Tax Certificate
The Office of the City Treasurer issues the Business Tax Certificate, the city's business license, to businesses inside City of San Diego limits, home businesses included.
Read the full California business license checklist before the first sale.
San Diego tax offices
| Office | Handles | Start here |
|---|---|---|
| City of San Diego Office of the City Treasurer | Business tax, Rental Unit Business Tax, transient occupancy tax | Apply for a certificate |
| San Diego County Assessor/Recorder/County Clerk | Property values, exemptions, deeds, fictitious business names | File a fictitious business name |
| San Diego County Treasurer-Tax Collector | Property tax bills, late after December 10 and April 10 | Property tax payments |
| California Secretary of State | LLC and corporation filings, statements of information | File a statement of information |
| Franchise Tax Board (FTB) | California income tax, LLC annual tax and fee | ftb.ca.gov |
| CDTFA | Seller's permits, sales and use tax | Seller's permit rules |
| Employment Development Department (EDD) | Employer accounts, payroll tax returns | Register as an employer |
| IRS | Federal returns, EINs, estimated tax | irs.gov |
San Diego tax guides by topic
Taxes & filing
Filers in the county get the IRS, FTB and CDTFA rules, plus how to hire a CPA or find free filing help.
Starting & running
Owners forming, staffing and funding a business in San Diego County deal with LLC fees, payroll, records and grant rules.
- California business license
- San Diego business license
- Chula Vista business license
- Escondido business license
- Carlsbad business license
- Oceanside business license
- California statement of information
- California LLC cost
- Fictitious business name San Diego
- California employer payroll taxes
- San Diego minimum wage
- San Diego business property statement
- How long to keep business records
- San Diego small business grants
Property & recovery
Homeowners, landlords, disabled veterans and heirs in San Diego County can check rates, bills, exemptions and appeals.
Your situation
Service members, retirees, hosts, tipped workers and Tijuana commuters each face their own federal and California rules.
Free San Diego tax calculators
San Diego property tax calculator
Enter a purchase price to estimate the yearly County bill under Prop 13.
San Diego sales tax calculator
Pick a city in the county and add its sales tax to any price.
Supplemental property tax calculator
Estimate the extra bill the County sends after a purchase or new construction.
Browse all tax calculators and free downloads.
About Local CPA San Diego
LOCAL CPA LLC publishes Local CPA San Diego for people and businesses across San Diego County, alongside sister sites in other US cities.
The company links each figure to the office that sets it, from the IRS and FTB to the County Assessor and city halls.
San Diego tax and business help
Pick a guide for the next city, County or state filing on the calendar.