A "Small Operator" is either a Hotel, Short Term Residential Host or Parking Station Operator that has:
- Total gross revenue of less than $40,000 annually from residential rent and parking operations combined at any one given property location and a total combined revenue from all parking and residential rental operations within San Francisco of $250,000 or less per year.
- For Hotel Rooms and Short Term Residential Rentals: Collects 14% tax on the rental amount that they charge their customer and remits taxes to the City annually. This tax is paid by the customer, so the customer will be charged 14% on top of the listed rental fee.
- For Parking Operators: Collects 25% tax on the rental amount charged to the customer and remits taxes to the City annually.
A Small Operator:
- Files Transient Occupancy Tax (TOT) and/or Parking Tax (PK) annually by January 31st for filing period year January 1 through December 31. If due date falls on a weekend or legal holiday, filing/payment will be due the next business day.
- Is exempt from obtaining a Certificate of Authority (COA).
- Is exempt from paying the Revenue Control Equipment Fee for Parking Tax (PK)
- San Francisco Business and Tax Regulation Code: Small Operator status under Section 6.9-3(a)(2)
- Tax Collector Regulation 2012-1: Tax on Transient Occupancy - Multiple Party Transactions; Occupancy of Private Residences
- San Francisco Business and Tax Regulation Code Article 7: Tax on Transient Occupancy of Hotel Rooms
- San Francisco Business and Tax Regulation Code Article 9: Tax on Occupancy of Parking Space in Parking Stations
- San Francisco Business and Tax Regulation Code Article 22: Parking Stations; Revenue Control Equipment
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