Certificate of Authority (COA) to Collect Transient Occupancy Tax

Hotels in San Francisco are required to obtain a Certificate of Authority (COA) to collect Transient Occupancy taxes. The COA authorizes the operator to collect the tax.

Agency Type

City

Information

Every hotel operator is required to obtain a Certificate of Authority (COA) to Collect Transient OccupancyTaxes from the City and County of San Francisco for each hotel location. The COA authorizes the operator to collect the transient occupancy tax from the guest.

 

The San Francisco Municipal Code requires each hotel operator in the City and County of San Francisco to collect the transient occupancy tax (hotel tax) on any rent, fee or charge in exchange for occupancy of hotel room. The occupancy tax rate is 14% of the rent for the occupancy of a hotel room.

 

A COA is issued for each hotel location, and has the same certificate number and business name as the business registration certificate. The certificate number is used for filing, account services, and payment references. Both the COA and business registration certificate must be prominently posted on the premises of each hotel location.

 

See the COA to Collect Transient Occupancy Tax Application Instructions for general information.

Permit Documents

The following documents are part of this permit. Fill out the necessary forms and submit them to the issuing department to apply.