Small Operator: Residential Host or Parking Operator

City and County of San Francisco city seal

Small Operator: Residential Host or Parking Operator

"Small Operator must meet all requirements below:"

  • 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 Hotels 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. 
  • Small Operators do not need a Certificate of Authority or parking bond, and file and pay parking taxes annually by January 31st for the prior calendar year.

All San Francisco businesses - even the small ones - must register with the Treasurer and Tax Collector. Operators who have a Business Registration Certificate can apply online to be a “Small Operator”.  Small Operators can file the TOT on an annual basis rather than monthly, and do not need a Certificate of Authority (COA). 

A Small Operator designation allows for:

  • Annual filing of Parking Tax, Transient Occupancy Tax and other fees by January 31st
  • An exemption from the Certificate of Authority (COA) requirements
  • An exemption from paying the Revenue Control Equipment Compliance Fee for Parking Tax operators

Click to begin Annual Small Operator Residential Host Online Filing:  SmallOp: btn_File & Pay

 

Use the forms below to file on paper or amend an annual tax filing: 

Small Operator Residential Host - Paper form (pdf)

Small Operator Parking - Paper form (pdf)

Filing/Payment due date is January 31st for filing period year of January 1 through December 31. If due date falls on a weekend or legal holiday, filing/payment will be due the next business day.

 


Available Forms:

 

 

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