Notice to Short-Term Residential Hosts

Tourism Improvement District Assessment and Filing Changes

 

Effective January 1, 2024, short-term residential hosts will be assessed within the San Francisco Tourism Improvement District (TID). Hosts may pass through this fee to guests. The Office of the Treasurer & Tax Collector has introduced legislation to require Qualified Website Companies to collect the assessment from guests at booking. Additionally, for bookings not made with a Qualified Website Company, the legislation would change the Transient Occupancy Tax and TID filing and payment requirements for hosts to an annual filing requirement, meaning filing and payment of the TID will first be due in 2025.

Tourism Improvement District Assessment

Extension of the TID assessment to hosts is in accordance with the renewal of the TID via an election held in July 2022. The election included short-term residential hosts and hotels to be assessed within the TID. View information about the election and an article reporting about the results. The assessment rates vary based on what zone of the city your business is located:

Zone 1 (1.25% assessment rate)
On or east of Van Ness Avenue
On or east of South Van Ness Avenue, and
On or north of 16th Street from South Van Ness to the Bay, including all tourist hotels east of Van Ness Avenue as if it continued north to the Bay, and north of 16th Street as if it continued east to the Bay.

Zone 2 (1.00% assessment rate)
West of Van Ness Avenue and South Van Ness Avenue, and
South of 16th
Street.

Map of San Francisco with Zones outlined

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Hosts Doing Business with Qualified Website Companies

Currently, a Qualified Website Company may collect and remit the TID assessment, and hosts that do businesses through a Qualified Website Company that collects the TID assessment are not required to separately submit TID filings for periods collected by the Qualified Website Company. The following companies are authorized Qualified Website Companies: Airbnb, Interval International, and misterb&b.

Pending Legislation - Annual Filing

We have introduced legislation that will require hosts that do not operate through a Qualified Website Company (QWC) to file and pay the Transient Occupancy Tax (TOT) and TID assessment annually. Summary of the impact:

  • Hosts who do business only through a QWCThe QWC will be required to include the TID assessment when they file and remit the TOT on your behalf.
  • Hosts who currently file annually – No change to your filing timeline. You will be required to pay the TID assessment in your annual filing due on January 31, 2025.
  • Hosts will no longer be required to obtain a Certificate of Authority to collect the Transient Occupancy Tax.

Learn More

A webinar will be held on January 29 to review the renewal of the TID and the extension of the assessment to hosts. View a recording of the webinar. 

For general information about TID, including copies of the Management Plan, please visit www.sftid.com, or contact Paul Frentsos, SF Travel, at (415) 227-2608.

If you need further assistance, you may submit questions electronically at our Help Center, or call 311 (within San Francisco only) or 415-701-2311.