The City of San Diego's Rental Unit Business Tax is a flat tax imposed on every person conducting, operating, managing or renting any residential real estate. No information is available for this page.Collect rent as agreed upon in the rental agreement. This guide provides instructions to help tenants complete the City of San Diego COVID-19 Housing. Stability Assistance Program application. Una Declaración de Ingresos y Gastos deberá ser presentada con copias de los dos más recientes talones de pago.