are airbnb hosted stays subject to san franciscos 14 hotel bed tax

San Francisco is making it easier for people who rent their homes to travelers to pay the city’s 14 percent hotel tax. Hosts who rent exclusively via Airbnb are now free from red tape when it comes to the city’s hotel tax. Those who rent via other methods can report and remit hotel taxes annually instead of monthly.

Full Answer

What is the Airbnb transient occupancy tax in San Francisco?

San Francisco imposes a 14% Transient Occupancy Tax (TOT) on reservations of fewer than 30 nights. Airbnb collects and remits the TOT in San Francisco; more information about that process is available here.

Is Airbnb legal in San Francisco?

Before this, San Francisco banned residential rentals of less than 30 days in multi-unit buildings—a ban that effectively made most Airbnb-type rentals illegal (although the law was rarely enforced). However, the 2015 law imposes a number of restrictions on short-term rentals.

How do I register as a San Francisco Airbnb host?

All hosts must register with the San Francisco Treasurer and Tax Collector and obtain a business registration number, also called a Business Account Number or BAN. Such registration is free. Hosts are also required to register with the Office of Short-Term Rentals and pay a $250 fee. Such registration may be done online, by mail, or in person.

Are you eligible to host short-term rentals in San Francisco?

Property owners or tenants who wish to host short-term rentals in San Francisco must meet all the following eligibility requirements. These requirements apply to all buildings containing one or more residential units, including single-family homes.

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How to register Airbnb in San Francisco?

Starting September 6, 2017, Airbnb hosts can register with the City of San Francisco online by applying for their Short-Term Residential Rental Certificate and Business Registration Certificate directly from Airbnb’s website instead of making a trip to City Hall. Hosts who have already registered will be able to add their registration number to their listing page and keep hosting.

What is the format for short term rental in San Francisco?

The format for this is: STR-# ######. An example would be: STR-1234567.

What is Airbnb committed to?

We are committed to working with local officials to help them understand how Airbnb benefits our community.

What is the recordkeeping requirement for Airbnb?

Administrative Code, Chapter 41A.5 (g) requires you to keep records showing your compliance with the law, including records that prove primary residency, records showing how many days per year you occupy the unit, and records showing the number and dates of short-term rentals of your unit (your Airbnb dashboard will be helpful to this last requirement).

What chapter of the Administrative Code is rent control?

Rent Control. Administrative Code, Chapters 37 and 41A contains special rules that apply to hosts in rent-controlled properties, including limits on the amount you may collect each month from guests. If you live in a rent-controlled property, you should review these chapters carefully.

How long do you have to live in a city to register a listing?

Primary Residency Requirement. To register your listing, you must live there for at least 275 days per year (or, if you haven’t lived there for a full year, 75% of the days you have occupied the unit). This means, in effect, that your ability to share your space while you are present is unlimited, and you may rent out your entire space while you are absent for up to 90 days per year. Read more in the City’s Starter Kit or on the Planning Department’s information page.

What insurance do you need to host an Airbnb?

The law requires hosts to maintain at least $500,000 of liability insurance. If you host exclusively through Airbnb, our Host Protection Insurance (HPI) program satisfies this requirement.

What is a one bedroom apartment in San Francisco?

This one-bedroom home takes advantage of San Francisco’s quintessential hilly streets. Inside, the apartment features a comfortable bedroom and sliding door, as well as a modern kitchen, pull-out sofa bed and backyard patio.

What is a 1920s studio apartment?

This 1920s studio apartment was once a corner store. Now, the apartment features a queen bed separated from the rest of the living space by curtains, as well as a fireplace and widescreen TV in the living room area.

When was Airbnb built?

Credit: Courtesy of Airbnb. Take in the morning sun from a small sitting area and bay window in this one-bedroom suite. The building was first built in 1912 (and you’ll still find many of those details like cove ceilings and hardwood floors), but was remodeled in 2012. To rent: airbnb.com, from $130/night.

How long can you rent out an apartment in San Francisco?

San Francisco's short-term rental law limits rentals where the host is not present in the unit to a maximum of 90 days per year. Violators who continue to rent out their apartments beyond the 90 days are subject to a daily fine of $484 for first offenders and up to $968 for repeat offenders.

How much hotel tax is paid in San Francisco?

The 14% San Francisco hotel tax--called the "Transient Occupancy Tax"--must be collected from renters and paid to the city. Hosts who list their rental through a "qualified website company" need not collect or remit the hotel tax themselves--the rental platform can do it for them. Currently, Airbnb is the only qualified website company that collects and pays such taxes for its hosts. Hosts that don't rent through a qualified website company must collect and remit the hotel tax themselves. Any such host who earns more than $40,000 per year must obtain a certificate of authority to collect taxes from the Treasurer & Tax Collector and pay the tax monthly; others may pay the tax annually.

How to register for short term rental?

Hosts are also required to register with the Office of Short-Term Rentals and pay a $250 fee. Such registration may be done online, by mail, or in person. You must have your BAN number to complete this registration. If your application is approved, the Office of Short-Term Rentals will issue a short-term rental certificate by postal mail. The certificate is good for two years.

How much insurance do you need for Airbnb?

Hosts are required to be covered by liability insurance with at least $500,000 in coverage. Alternatively, they may offer their units for rent through a hosting service that offers at least this much coverage. Airbnb, for example, automatically provides hosts with $1 million in coverage.

How many days can an absentee owner stay in San Francisco?

Absentee owners who live in San Francisco less than 275 days per year are not eligible to engage in short-term rentals. Permanent residents are allowed to rent out their primary residences, but not locations in which they don't live, or second or vacation homes.

Can a tenant be a host in San Francisco?

Any tenant who wants to become a host should read his or her lease carefully to determine whether it bars subletting the unit without the landlord's permission--such restrictions are common. If permission is required, the tenant should obtain it before registering the unit. If a tenant registers his or her rental unit with the Office of Short-Term Rentals, the Office will send the landlord a letter notifying the landlord of the tenant's intention to be a host. San Francisco's short-term rental law does not affect lease restrictions against subletting. A landlord may evict a tenant who violates such a lease restriction. However, a tenant must be given 30 days' notice to cure a first violation before an eviction is allowed.

Can you host a short term rental in San Francisco?

Property owners or tenants who wish to host short-term rentals in San Francisco must meet all the following eligibility requirements. These requirements apply to all buildings containing one or more residential units, including single-family homes. If you don't meet these requirements, you may not be a short-term host and rental platforms like Airbnb are not allowed to list your unit.

Why is Airbnb so popular in San Francisco?

You’ll find that when you’re staying in a lived-in space, a place that makes you feel at home, you get to know San Francisco from a totally different perspective. Airbnb is great because it allows you to stay in more residential areas that give you a different feel than you might get otherwise. You can get into a routine, find a local coffee shop to visit every morning, and see how people really live in San Francisco CA.

Is it cheaper to stay in an Airbnb in San Francisco?

Going for Airbnb in San Francisco is generally cheaper than opting for a hotel stay but this is true not only from a monetary point of view. But more when considering the more space, less price concept. Especially when you’re a family of four or a group of people, you can get a two/three or more bed apartment or house offering a combined living area in which to socialize, relax and share time together, comparing with the cost of booking hotel rooms or suites. Let’s take another example of a group of friends making a trip to San Francisco for a boys/girls weekend. Hotels may be more expensive, and they could not all fit in one suite. For groups and families, Airbnb can provide exceptional value when compared to hotels where you’re paying for the added luxuries such as 24/7 reception, on-demand room service etc.

Business Registration and Taxes

• Short-term rental operators in San Francisco must obtain a valid Business Registration Certificate. You can apply through the San Francisco Treasurer & Tax Collector's Portal. San Francisco imposes a 14% Transient Occupancy Tax (TOT) on reservations of fewer than 30 nights. Airbnb collects and remits the TOT in San Francisco; more information about...

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Short-Term Rental Registration

Hosting Eligibility

Requirements For Operating Your Listing