Transient Occupancy Tax (TOT)
Dates to Remember
|Filing Month||Due Date*|
|* If due date falls on a weekend or holiday, taxes are due the next business day|
San Francisco residents who rent out any portion of their residence must collect a 14% tax, known as Transient Occupancy Tax (TOT), in addition to the rental amount that they charge their guests. This tax is paid by the guest, so the guest will be charged 14% on top of your listed rental fee. Rental of all or a portion of your residential unit for periods of less than 30 consecutive nights is considered a Short-Term Residential Rental.
Short-Term Residential Rental is a "Host" and a website company, or any other person acting as merchant of record who receives rent in connection with an occupancy transaction, is an "Operator". Operator/Host receives rent from a guest must collect TOT (including TID and MED where applicable) from the guest and remit to the San Francisco Office of Treasurer & Tax Collector along with a tax filing. If more than one operator/host is involved in a rental transaction, all of the operators share responsibility for ensuring that the Office of Treasurer & Tax Collector receives the taxes paid by the guest.
Hosts/Operators need a Certificate of Authority (COA), which gives permission to collect taxes from guests and remit them to the City. If you use only a Qualified Website Company for your listings, earn $40,000 or less in rent per year, or have a total combined revenue of $250,000 or less per year from all parking and residential rental operations; and request to be a Small Operator, a COA is not required.
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 license/permits as issued by the S.F. Police Department, Fire Department, Department of Public Health, and Department of Building Inspection.
Additional Information and Forms:
- Transient Occupancy Tax (TOT) Information for Short-Term Residential Rental Hosts/Qualified Website Company
- Certificate of Authority to Collect TOT Application and Instructions (pdf)
- TOT Exemption Form (pdf)
- Article 7, Tax on Transient Occupancy of Hotel Rooms
- Tax Collector Regulation 2012-1
- Notice to Hotels Regarding Tourism Improvement District (TID)
- Notice to Operators Regarding MED
|Need further assistance? Submit a service request and a representative will contact you on the SAME DAY of the request if submitted prior to 7pm. Requests received after 7pm will receive a response by the next business day.|