San Francisco imposes a 14% Transient Occupancy Tax on stays under 30 days, plus tourism assessment surcharges. Hotels and short-term rental hosts must collect and remit monthly to the Treasurer & Tax Collector.
Business and Tax Regulations Code Article 7 sets the TOT at 14% of rent paid for any stay of 30 days or less in a hotel, motel, inn, or short-term rental. Operators register as hotel operators, collect the tax from guests, and remit returns monthly. Tourism Improvement District assessments add roughly 1-1.5% on top, depending on location. Airbnb and similar platforms collect TOT on behalf of registered hosts in San Francisco. Failure to register, collect, or remit creates personal liability for operators plus penalties and interest. Audits are routine and the Tax Collector publishes operator lists.
Failure to register, collect TOT, or file monthly returns triggers penalties up to 25% of unpaid tax, daily interest, and potential revocation of the certificate of authority.
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