Small Operator: Residential Host or Parking Operator

City and County of San Francisco city seal

Small Operator: Residential Host or Parking Operator

"Small Operator":

  • Has gross revenues of less than $40,000 annually from either residential rent or parking operations, but not a combination thereof; or
  • Has a total combined revenue from all parking and residential rental operations within San Francisco is $250,000 or less per year; and
  • Collects 14% tax on the rental amount that they charge their guests and remit taxes to the City annually. This tax is paid by the guest, so the guest will be charged 14% on top of your listed rental fee

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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