Transient Occupancy Tax (TOT)
Transient Occupancy Tax (TOT)
San Francisco residents who rent out any portion of their residence must collect a 14% tax, known as Transient Occupancy Tax (TOT), in addition to the rental amount they charge their guests. This tax is paid by the guest, so the guest will be charged 14% in addition to your listed rental fee. Rental of all or a portion of your residential unit for periods of less than 30 consecutive nights is considered a Short-Term Residential Rental.
Short-Term Residential Rental is a "Host," and a website company or any other person acting as merchant of record who receives rent in connection with an occupancy transaction, is an "Operator". Operators/Hosts who receive rent from a guest must collect TOT including the Tourism Improvement District (TID) and the Moscone Expansion District (MED) Fees where applicable, from the guest and remit to the San Francisco Office of Treasurer & Tax Collector along with a return. If more than one operator/host is involved in a rental transaction, all of the operators share responsibility for ensuring that the Office of Treasurer & Tax Collector receives the taxes (and fees where applicable) paid by the guest.
Hosts/Operators need a Certificate of Authority (COA), which gives permission to collect taxes and fees from guests and remit them to the City. If you use only a Qualified Website Company for your listings, earn $40,000 or less in rent per year, or have a total combined revenue of $250,000 or less per year from all parking and residential rental operations and are a Small Operator, a COA is not required.
Operators/Hosts are required to:
- Timely file your return.
- Timely send a payment of the TOT, as well as TID and MED where applicable.
- Possess valid license/permits as issued by the S.F. Police Department, Fire Department, Department of Public Health, and Department of Building Inspection.
To AMEND a previous monthly return, click this link to access the paper form: Paper Form (pdf)
|Dates to Remember|
|Filing Month||Due Date*||Filing Month||Due Date*||Filing Month||Due Date*||Filing Month||Due Date*|
|January||Feb 28/29||February||March 31||March||April 30||April||May 31|
|May||June 30||June||July 31||July||August 31||August||Sept 30|
|September||Oct 31||October||Nov 30||November||Dec 31||December||Jan 31|
|* If due date falls on a weekend or holiday, taxes are due the next business day|
Additional Information and Forms:
- Small Operator: Residential Host or Parking Operator (information)
- Update Short Term Residential Rental Information (form)
- Certificate of Authority to Collect TOT Application and Instructions (form)
- TOT Exemption Form (form)
- Article 7, Tax on Transient Occupancy of Hotel Rooms (information)
- Tax Collector Regulation 2012-1 (information)
- Notice to Hotels Regarding Tourism Improvement District (TID)
- Notice to Operators Regarding MED
|Need Further Assistance?|
|Submit a service request. A Representative will contact you on the SAME DAY of the request if submitted prior to 7:00 pm. Requests received after 7:00 pm will receive a response by the next business day.|