San Diego Convention & Visitors Bureau is a private, nonprofit, mutual benefit corporation composed of more than 1,500 member organizations, businesses, local governments and individuals. Located in San Diego, its members include tourism-related entities in categories, such as lodging, dining, arts and attractions, shopping, and transportation, as well as other companies indirectly involved in the visitor industry. As a sales and marketing organization, the main objective of San Diego Convention & Visitors Bureau is to promote and market San Diego County as a vacation destination and convention site. The majority of funding received by the organization is derived from the Transient Occupancy Tax on hotel rooms. It also receives financial support from member dues and promotional assistance from the membership through donated in-kind services.