Once you are certified to host it’s important to follow the guidelines to remain compliant.
1. Report your Short-Term Rental Stays Quarterly
Fill out the Quarterly Report provided by the Office of Short-Term Rentals. You will need to report all short-term stays which have occurred during the three-month reporting period. This report can be accessed and submitted online with the Office of Short-Term Rentals.
2. Renew your Business Certificate Annually
Renew your business registration certificate every year with the Treasurer & Tax Collector. Renewals are due every May 31st and can be submitted online.
3. Pay your Transient Occupancy Tax (TOT)
Anyone in San Francisco who receives rent for a stay of fewer than 30 days must collect a 14% tax on the amount that they earn from their guests. This is called the “Transient Occupancy Tax (TOT)”.
Currently, the only hosting platform that is a Qualified Website Company is Airbnb. If you ONLY list your residence on Airbnb you do not need to collect TOT or obtain a Certificate of Authority. If you list your residence on Airbnb and other hosting platforms, you must still follow the guidelines above to fulfill your tax obligations on earnings from non-Airbnb hosting platforms.
If you have any questions specifically about taxes, please refer to the Treasurer & Tax Collector’s website, or call 311.
For hosts that use a platform other than or in addition to Airbnb, please refer to our FAQ section to learn more about calculating TOT.
4. File and pay your Business Personal Property Tax
Hosts are required to report an inventory of their Business Personal Property and potentially pay a tax on that property annually. Host are required submit Form 571-STR with the City of San Francisco Assessors Office. If you have previously submitted Form 571-STR for your hosting services and your personal property was valued at less than $50,000, you may not need to re-submit again. Visit the Assessors website to learn more about this exclusion.
5. Renew your Certificate with the Office of Short-Term Rentals every 2 Years
Once certified, you must continue to comply with the law. Visit the Office of Short-Term Rentals website to read the ongoing requirements for all short-term rental hosts.