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San Francisco, CA Local Taxes & Fees: Parking Tax (2026)

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified September 2026

Key Facts

Base tax rate
15 percent of rent
Surcharge
10 percent of rent
Combined total
25 percent of rent
Who pays
Occupant, via operator

Summary

San Francisco imposes a 25 percent tax on the rent paid to occupy space in any parking station citywide, combining a 15 percent base tax and a 10 percent surcharge.

SEC. 602. IMPOSITION AND RATE OF TAX. Subject to the provisions of this Article, there is hereby imposed a tax of 15 percent for the rent of every occupancy of parking space in a parking station in the City and County. ... SEC. 602.5 ... There shall be an additional tax of 10 percent on the rent of every occupancy parking space in a parking station ... The total tax on the rent of every occupancy after the effective date of this surcharge shall be 25 percent.

View official code

Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: 2026 S-96: Codes: last updated to include changes made by legislation through Ordinance 133-26, File No. 260686, approved July 23, 2026, effective August 23, 2026).

Full Breakdown

Business and Tax Regulations Code Sec. 602 imposes a base tax of 15 percent on the rent for every occupancy of parking space in a parking station in the City and County. Sec. 602.5 adds a 10 percent surcharge on the same rent, effective since July 1, 1980, bringing the combined total tax on parking rent to 25 percent. The occupant pays the tax to the operator, who collects and remits it to the Tax Collector.

Violations & Fines

Operators who fail to collect, report, or remit the Parking Tax are subject to the penalties and interest provisions applicable to third-party taxes under the Business and Tax Regulations Code, enforced by the Office of the Treasurer & Tax Collector.

Frequently Asked Questions

What is San Francisco's parking tax rate?
25 percent total: a 15 percent base tax under Sec. 602 plus a 10 percent surcharge under Sec. 602.5 on parking space rent.
Who collects the San Francisco parking tax?
The parking station operator collects it from the occupant and remits it to the Tax Collector under Article 9.

Sources & Official References

Other rules in San Francisco

Noise Ordinances: Construction HoursSome RestrictionsVacancy TaxSignificant RestrictionsBusiness Tax ClassificationSome RestrictionsParking Rules: Towing & Impound RightsSignificant RestrictionsParking Rules: Driveway RulesSome RestrictionsParking Rules: Abandoned VehiclesSome RestrictionsParking Rules: Curb Color RulesSome RestrictionsParking Rules: Commercial & Oversized VehiclesSome Restrictions

All San Francisco rules

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