Short-Term Residential Host/Qualified Website Company

Short-Term Residential Hosts ("Host") are San Francisco residents who rent out any portion of their residence.  Earning income from a short-term residential rental, regardless of the amount, is considered a business, therefore, you are required to obtain a Business Registration.  After completing the business registration, you must Register as a Host with the Office of Short-Term Rentals and obtain a Certificate of Authority (COA) to collect TOT.  Hosts need a COA unless you only use a Qualified Website Company for your listings, or you earn $40,000 or less in rent per year and request to be a Small Operator.

A Qualified Website Company or Merchant of Record ("Operator") may enter into an agreement with a Host to act as the Host’s agent for collection of TOT, under which the website company undertakes the obligation to collect and remit the entirety of TOT on each transaction and report and remit TOT and tax filings to the Office of Treasurer & Tax Collector. For Hosts that do businesses only through a Qualified Website Company, the Host will not be required to submit TOT filings or obtain a Certificate of Authority (COA).  All operators—including website companies and merchants of record—are required to obtain a Business Registration Certificate and a COA to collect transient occupancy taxes, and to file and pay transient occupancy tax monthly.

Website Company or Merchant of Record wishing to declare they are a Qualified Website Company may submit a Declaration to the Office of the Treasurer & Tax Collector.  

San Francisco Qualified Website Companies

Airbnb since 09/29/2015

HostWell since 02/01/2018

 

Operators/Hosts are required to:

  • Timely file monthly tax and assessment statements.
  • Timely send a monthly payment of the transient occupancy taxes and assessments collected.
  • Have an approved Transient Occupancy Tax Certificate of Authority (COA) issued by the Office of the Treasurer & Tax Collector.
  • Possess valid permits as issued by the S.F. Police Department, Fire Department, Department of Public Health, and Department of Building Inspection.

Note:  Operators/Hosts do not need to file or pay the Tourism Improvement District (TID) Assessment or the Moscone Expansion District (MED)

 

Review TOT information for filing due dates and access the payment portal.


 

Operator Monthly Filing:  A website company or merchant of record may not submit TOT filing through the Office of Treasurer & Tax Collector’s online system. Instead, a website company or merchant of record is required to submit its filing on an Excel spreadsheet with the following data:

  1. Host ID
  2. Reservation ID Posting Date
  3. Booking Date
  4. Physical address of location
  5. Name of person who is the owner, possessor, or on-site proprietor for the location
  6. Any Business Account Number for the person named in #2 above
  7. Any Certificate of Authority for the person named in #2 above
  8. Gross amounts received for occupancy transactions at the location
  9. Amounts remitted to the owner, possessor, or on-site proprietor for the location
  10. Exemption Information:
  11. Rent for Occupancy by Permanent Residents
  12. Rent for Occupancy by Exempt Corporations or Associations
  13. Rent for Occupancy where the charge is less than $40 per day or $100 per week
  14. Rent for Occupancy by Government Employees on Official Business
  15. Total exemptions (total of lines 7a through 7d)
  16. Taxable Rent (#5 minus #7e)
  17. TOT payment due: #8 x 14%
  18. Indicate “Y” if the person associated with the Business Account Number listed in #3 is separately filing and remitting TOT.  This information will be used to process claims for refunds in case of duplicate payments.  Unless the Tax Collector informs you otherwise in writing, you must still report and remit the full amount of TOT owed on all occupancy transactions on a monthly basis, regardless whether you believe that the owner, possessor, or on-site proprietor is doing so.

Acceptable formats for location information - Location information must be provided as a comma delimited file, or an Excel file. Information may be emailed to: businesstax.ttx@sfgov.org as a document attachment or a ZIP file, or provided via CD-ROM, flash drive, or other electronic medium accompanying the filing.

 

Review TOT information for filing due dates and access the payment portal.

 


Please note that this guidance pertains only to San Francisco tax obligations arising out of the business of providing transient accommodations in San Francisco.  This guidance does not address California and federal tax obligations arising out of that business.  This guidance also does not address other legal constraints or prohibitions on the business of providing transient accommodations in San Francisco, such as planning, zoning, or regulatory permit requirements.  To the extent that any of this guidance may conflict with either the San Francisco Business and Tax Regulations Code or Tax Collector Regulations, those shall control.