Hotels & Lodging in San Francisco, CA (2026)
2 verified hotels & lodging rules for San Francisco, California, sourced directly from the municipal code and official government pages.
Verified from official government sources
Transient Occupancy Tax
San Francisco taxes hotel room rent at a combined 14 percent: an 8 percent base transient occupancy tax plus a 6 percent surcharge.
San Francisco Hotel Occupancy Tax Rate
Some RestrictionsSan Francisco, CA, Business and Tax Regulations Code §§ 502, 502.6-1(b)
SEC. 502. IMPOSITION AND RATE OF TAX. There shall be paid a tax of eight percentum on the rent for every occupancy of a guest room in a hotel in the City and County. ... (b) Imposition of Surcharge. Effective August 1, 1996, there shall be a surcharge of six percent, in addition to the eight percent tax specified in Section 502, on the rent for every occupancy of the guest room in a hotel in th...
Hotel Living Wage
Administrative Code Chapter 12P (the Minimum Compensation Ordinance) requires city contractors and tenants on city property, including airport and convention hotels, to pay covered employees a living wage indexed annually well above the state minimum.
SF Living Wage for City Contractors
Some RestrictionsCalifornia Labor Code Sec. 1182.12 (Statewide Minimum Wage Floor Applicable to Hotel Workers)
1182.12. (b) Notwithstanding subdivision (a), the minimum wage for all industries shall not be less than the amounts set forth in this subdivision, except when the scheduled increases in paragraphs (1) and (2) are temporarily suspended under subdivision (d). (1) For any employer who employs 26 or more employees: ... (F) From January 1, 2022, and until adjusted by subdivision (c) — fifteen dolla...