Short-Term Residential Rentals

A short-term residential rental host (“host”) is a person that receives rent in exchange for providing short-term (less than 30 days) accommodations in a residential structure. Some hosts receive payment of rent via a website company, while others receive payment directly from the guest.  All of these transactions are subject to San Francisco tax laws.

For detailed information about operating as a host in San Francisco, visit: http://businessportal.sfgov.org/permits-licenses/short-term-rental.