File Your Small Operator: Residential Host or Hotel/Parking Operator (TOT)

A "Small Operator" is either a Hotel, Short Term Residential Host or Parking Station Operator that has:

  • Total gross revenues that do not exceed $40,000 annually from either rent from short term residential rentals (hotel) or parking operations.
  • Combined revenue from all short term residential rentals (or hotel) and parking operations from all location in San Francisco must not exceed $250,000 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)

Additional Information

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