Transient Occupancy Tax (TOT)

Short-Term Residential Hosts ("Hosts") are individuals who rent out any portion of their residence. Earning income from a short-term residential rental, regardless of the amount, is considered a business. Hosts must collect and remit the 14% Transient Occupancy Tax (TOT), in addition to the rental amount they charge their guests. The tax is paid by the guest.

Requirements:

• Register as a Business - Earning income from a short-term residential rental, regardless of the amount, is considered a business. 
• Register as a Host with the Office of Short-Term Rentals.

• File and remit TOT - Unless operating exclusively through one or more Qualified Website Companies, file tax returns and pay TOT annually by January 31st; including filing "zero" rent receipts for that period if no rents were received.

• File and pay TID - Beginning January 1, 2024, file tax returns and pay Tourism Improvement District (TID) assessment annually by January 31st; including filing "zero" rent receipts for that period if no rents were received. Learn more about the TID and legislation updating these requirements. If you are operating through one or more Qualified Website Companies, you will be required file pay the TID for the period from January 1, 2024 to the below effective date determined by the Qualified Website Company. After the effective date, the QWC will be required to include the TID assessment when they file and remit the TOT on your behalf.
  • Airbnb (effective date - 5/1/2024)
  • Interval International (effective date - 4/15/2024) 
  • misterb&b (effective date - 3/13/2024)

TOT collections are generally reported and remitted based on the year in which the occupancy occurs.  For example, if the guest pays rent in December 2024 for an occupancy that occurs in March 2025, that TOT should be remitted to our office and reported with the TOT annual filing on January 31, 2026.  If due date falls on a weekend or holiday, taxes are due the next business day.

Requirements:

• File tax returns by the deadline and pay their TOT, TID, and MED monthly; including filing “zero” rent receipts for that period if no rents were received.

• Have a Certificate of Authority (COA) issued by our office; if applicable.
• Possess a current Business Registration Certificate  

TOT collections are generally reported and remitted based on the month in which the occupancy occurs.  For example, if the guest pays rent in January for an occupancy that occurs in March, that TOT should be remitted to our office and reported with the TOT filing for March.  If due date falls on a weekend or holiday, taxes are due the next business day.

A Qualified Website Company (“QWC”) has the authority to collect and remit the TOT on behalf of short-term residential rental hosts.  If all rent and assessments are received through a QWC, the QWC collects, remits, and files all TOT for hosts. The following companies - with the approval of the Tax Collector - are authorized to act as a host's agent for filing and collecting transient occupancy taxes. Hosts that do business only through these Qualified Website Companies are not required to submit TOT filings. A Qualified Website Company must also collect the Tourism Improvement District (TID) fee from hosts, and hosts that do businesses through a Qualified Website Company are not required to submit TID filings for rents for periods collected by the Qualified Website Company.

• Airbnb
• Interval International
• misterb&b 

A Website Company or Merchant of Record wishing to declare they are a Qualified Website Company may submit a declaration (below) to the Office of the Treasurer & Tax Collector.  Qualified website companies are required to submit monthly filings via email to businesstax.ttx@sfgov.org. The filing data must be provided as a comma delimited file or an Excel file with the following data:

1. Host ID
2. Reservation ID Posting Date
3. Booking Date
4. Physical address of location
5. Name of person who is the owner, possessor, or on-site proprietor for the location
6. Any Business Account Number for the person named in #2 above
7. Any Certificate of Authority for the person named in #2 above
8. Gross amounts received for occupancy transactions at the location
9. Amounts remitted to the owner, possessor, or on-site proprietor for the location
10. Exemption Information:
11. Rent for Occupancy by Permanent Residents
12. Rent for Occupancy by Exempt Corporations or Associations
13. Rent for Occupancy where the charge is less than $52 per day or $130 per week
14. Rent for Occupancy by Government Employees on Official Business
15. Total exemptions (total of lines 7a through 7d)
16. Taxable Rent (#5 minus #7e)
17. TOT payment due: #8 x 14%
18. TID assessment due
19. Indicate “Y” if the person associated with the Business Account Number listed in #6 is separately filing and remitting TOT and TID.  This information will be used to process claims for refunds in case of duplicate payments.  Unless the Tax Collector informs you otherwise in writing, you must still report and remit the full amount of TOT and TID owed on all occupancy transactions on a monthly basis, regardless whether you believe that the owner, possessor, or on-site proprietor is doing so.

Any person(s) who rents a hotel room, private residence (single-family home, condominium, apartment, other kind of residence) or any room, space or portion of a space, regardless of whether the space is shared or accessible to others, for less than 30 consecutive nights and who receives rent from a guest must collect the tax, then file and remit the tax to our office.  

Hosts do not have to file and pay the tax for transactions using a Qualified Website Company (QWC). QWC's maintain the obligation to collect and remit TOT payments and filings on behalf of host(s). A Qualified Website Company must also collect the Tourism Improvement District (TID) fee from hosts, and hosts that do businesses through a Qualified Website Company are not required to submit TID filings for periods collected by the Qualified Website Company.

The Transient Occupancy Tax will not be imposed on:

• Rent for Occupancy by Permanent Residents
• Rent for Occupancy by Exempt Corporations or Associations
• Rent for Occupancy where charge is less than rate of $60 a day or $149 per week
• Rent for Occupancy by Government Employees on Official Business

Each operator  (e.g., hotel operator) other than a short-term rental hosts who receives rent and TOT from guests must hold a Certificate of Authority (COA) which gives permission to collect and remit taxes to the City.  Hosts are not required to obtain a COA.

The Tourism Improvement District ("TID") charges each hotel and host in the district(s) an assessment on gross revenue.  The Moscone Expansion District ("MED" or “District”) charges each hotel in the district(s) an assessment on gross hotel room revenue. These assessments may be passed on to customers as a separate item on hotel and host folios. 

TID Rate Increase as of November 1, 2024

On August 23, 2024, the San Francisco Tourism Improvement District (TID) Board of Directors voted to increase the TID rates by 1% for both Zone 1 and Zone 2, effective November 1, 2024. Statement about the increase. 

Effective November 1, 2024, the new TID rates will be as follows:

Hotel Operators:  These increased rates apply to stays beginning November 1 and will be reflected in the November 2024 monthly return, due December 31, 2024.
Short-Term Residential Rental Hosts: Use the new rates for any stays in November and December when submitting your Annual TOT/TID Filing due on or before January 31, 2025.

TID and MED management plans are available in their entirety at: http://www.sftid.com.

• Transient Occupancy Tax - 2023 Annual Statement for Small Operators
• Transient Occupancy Tax - 2022 Annual Statement for Small Operators
• Transient Occupancy Tax - 2021 Annual Statement for Small Operators
• Transient Occupancy Tax - 2020 Annual Statement for Small Operators