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.
- In 2012, the Tax Collector issued Regulation 2012-1 to address how San Francisco’s Transient Occupancy Tax (TOT, aka “Hotel Tax”) applies to short-term residential rental transactions.
- In 2014, the Office of the Treasurer &Tax Collector published guidance to website companies about how to become qualified to act as their host's agent for collection of TOT.
- In 2015, the Office of the Treasurer &Tax Collector created a "Small Operator" designation to simplify tax filing requirements for hosts earning $40,000 or less; designated Airbnb as a Qualified Website Company; and created an online business registration solution for hosts.
For detailed information about operating as a host in San Francisco, visit: http://businessportal.sfgov.org/start/starter-kits/short-term-rental.