Your property, or a portion thereof, may be eligible for exemption from the Rental Unit Business Tax. For eligibility, please refer to the Exemption Form.Occupancy Tax of the City of San Diego. To claim the exemption, the homeowner must make a one-time filing with the county assessor where the property is located. The partnership or LLC will file a California tax return. If the partnership or LLC ceases to do any of the above, I will promptly inform the withholding agent. Unless exempt, an individual is required to participate in CalWORKs Welfare-to-Work activities as a condition for receiving aid. EXEMPTION FROM WITHHOLDING: If you wish to claim exempt, complete the federal Form W-4. All Foreign National Payees must complete before a payment is processed. Form. Share.