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Summary Page
 
Below is a summary of the information you have provided. Correct any information on this page before clicking “continue.”
Once you submit the information, you will receive a confirmation email.

 

   
Welcome to the San Francisco Treasurer & Tax Collector's Portal for Short-Term Residential Rental Hosts
 

The Office of the Treasurer & Tax Collector has created this site to streamline how short-term residential rental hosts fulfill their San Francisco tax obligations. A short-term residential rental host (“host”) is a person that receives rent in exchange for providing short-term (less than 30 days) accommodations in a residential structure. For detailed information about operating as a host in San Francisco, and using this site, visit: http://businessportal.sfgov.org/permits-licenses/short-term-rental.

Information you supply through this site will not be saved unless you submit all required fields, agree to the taxpayer statement, and hit submit. After submission you will receive an email confirmation.

Hosts who already have a Business Registration Certificate will be able to use this site to declare:

  1. Use of a Qualified Website Company (“QWC”) (at this time, only Airbnb is a QWC).
  2. Qualification as a "small operator," which allows you to receive benefits such as submitting annual TOT filings instead of monthly filings.

To continue, you need your seven (7) digit Business Account Number found on your Business Registration Certificate. You can also search for your BAN at https://data.sfgov.org/.

Hosts who do not have a Business Registration Certificate should go to http://sftreasurer.org/REGISTRATION to obtain a Business Registration Certificate and sign up for appropriate tax filing and payment schedule.

 
 

 

1. Do you have a current Business Registration Certificate?
 
Enter Business Account Number: Owner Name:
 
Check all boxes that apply to your registered business:
 Your only business activity is as a short-term residential rental host.
 You do not have any payroll expense (e.g., you don’t have any employees).
 You only receive rental income from the operation of one residential structure consisting of fewer than four units; a cooperative housing corporation; or one residential condominium.
Check the boxes below to acknowledge you meet the criteria to apply for a Business Registration Certificate using this site. If you do not meet the criteria, please download a new business application at http://sftreasurer.org/registration and follow the instructions for submission. Once you have submitted your new business application and have received your Business Account Number, you may return to this portal to declare use of a Qualified Website Company and/or register as a small operator.
 Your only business activity is as a short-term residential rental host.
 You do not have any payroll expense (e.g., you don’t have any employees).
 You only receive rental income from the operation of one residential structure consisting of fewer than four units; a cooperative housing corporation; or one residential condominium.
 
 
A Qualified Website Company (“QWC”) is a company that has received the “QWC” designation from the Tax Collector certifying that it is paying all Transient Occupancy Taxes (“TOT”) due for any host using its platform. Hosts who use a QWC are not required to get a Certificate of Authority , or file and pay TOT for the transactions booked through that site. Currently, Airbnb is the only QWC with the authority to collect and remit TOT on behalf of short-term residential rental hosts.
 
2. Select the appropriate descriptions of your business below. Your selections will affect your tax obligations and payment schedule. For more information, go to http://businessportal.sfgov.org/permits-licenses/short-term-rental
I receive all rent through a QWC.
I receive some rent through a QWC, and some rent through other advertising methods or hosting platforms, or directly from guests.
I do not receive any rent through a QWC.
3. I will receive $40,000 or less in rent annually per short-term residential rental location, and no more than $250,000 in rent annually across all rental locations (including any rent from parking operations).
Do you earn rental income at more than one location?
Do any of your locations exceed $40,000 per year?
 
If you have no more than $250,000 in rental income across all locations, any location that earns less than $40,000 in rental income per year may qualify for small operator designation. Small operators file and pay TOT annually instead of monthly, and are not required to get a Certificate of Authority.
 
Would you like to categorize any of your locations as small operator? (This question is informational only for hosts only using a QWC.)

 

Are you a sole proprietor?*
A sole proprietorship is owned by a single individual (or married couple) and has no existence apart from its sole owner. There is no separate legal entity (such as a corporation, partnership, or LLC), and the sole owner is liable for the debts and actions of the business.
 
Select Organization Type:
Describes the way your business entity is formed. For more information about the organization types listed, please consult http://businessportal.sfgov.org/ or discuss with your tax professional.

 

Start date in SF*:
The date the entity started business activity in San Francisco. Future start dates are not permitted.
 
Business Name*:
The name your organization is using to conduct business in San Francisco. For sole proprietors and general partnerships not registered with the Secretary of State, this will be the name of the individual owner(s). For other entities, provide the entity name as registered with the California Secretary of State.
 
Business Tax ID*:
Taxpayer Identification Number (TIN) is an identification number used by the Internal Revenue Service (IRS) in the administration of tax laws: Social Security Number (SSN): For sole proprietors, the business identification number may be the same as the individual’s Social Security Number (SSN) or TIN, if applicable. Federal Identification Number (FIN, a.k.a. EIN): An FIN is required for all partnerships, corporations, and LLCs (single-member LLCs without an FIN may use a SSN). This number is obtained from the Internal Revenue Service. Individual Taxpayer Identification Number (ITIN): An ITIN is a tax processing number only available for certain nonresident and resident aliens, their spouses, and dependents who cannot get an SSN.
 

 

Keeping contact information up-to-date is critical in order to receive notices from this Office. The business mailing address is the ONLY address to which this office will mail documents and correspondence including personal identification number (PIN) to file and pay taxes, business licenses, notifications to renew your business registration, and refunds. Any valid mailing address (including a postal box) is acceptable. A business can only have one mailing address. This address does not need to be located in San Francisco.
 
First Name* Middle Name Last Name*  
Business Phone* Business Email*
P.O. Box
 
Street Number* Direction Street Name* Type(e.g. "ST")* Direction
 
Unit Number Unit Type
P.O. Box Number*    
 
City* State* Zip Code*
 

 

Add Owners:

 

 
 
First Name* Middle Name Last Name*  
 
Tax ID Number*:
 
Street Number* Direction Street Name* Type(e.g."ST")* Direction
Unit Number Unit Type
 
City* State* Zip Code*  
 
 
First Name* Middle Name Last Name*  
 
Tax ID Number*:
 
Street Number* Direction Street Name* Type(e.g. "ST")* Direction
Unit Number Unit Type
 
City*  State* Zip Code*
 
 
First Name* Middle Name Last Name*
 
Tax ID Number*:
 
Street Number* Direction Street Name* Type(e.g."ST")* Direction
Unit Number Unit Type
 
City*  State* Zip Code*
 
 
First Name* Middle Name Last Name*  
 
Tax ID Number*:
 
Street Number* Direction Street Name* Type(e.g."ST")* Direction
Unit Number Unit Type
 
City*  State* Zip Code*
 
 
First Name* Middle Name Last Name*  
 
Tax ID Number*:
 
Street Number* Direction Street Name* Type(e.g."ST")* Direction
Unit Number Unit Type
 
City*  State* Zip Code*
 
 
First Name* Middle Name Last Name*  
 
Tax ID Number*:
 
Street Number* Direction Street Name* Type(e.g."ST")* Direction
Unit Number Unit Type
 
City*  State* Zip Code*
 
 
First Name* Middle Name Last Name*  
 
Tax ID Number*:
 
Street Number* Direction Street Name* Type(e.g."ST")* Direction
Unit Number Unit Type
 
City*  State* Zip Code*
 
 
First Name* Middle Name Last Name*  
 
Tax ID Number*:
 
Street Number* Direction Street Name* Type(e.g."ST")* Direction
Unit Number Unit Type
 
City*  State* Zip Code*
 
 
First Name* Middle Name Last Name*  
 
Tax ID Number*:
 
Street Number* Direction Street Name* Type(e.g."ST")* Direction
Unit Number Unit Type
 
City*  State* Zip Code*
 
 
First Name* Middle Name Last Name*  
 
Tax ID Number*:
 
Street Number* Direction Street Name* Type(e.g."ST")* Direction
Unit Number Unit Type
 
City*  State* Zip Code*
 
 
First Name* Middle Name Last Name*  
 
Tax ID Number*:
 
Street Number* Direction Street Name* Type(e.g."ST")* Direction
Unit Number Unit Type
 
City*  State* Zip Code*

 

Add Officer(s):

 

 
 
Officer's First Name* Officer's Middle Name Officer's Last Name*
 
Officer's Title*
 
 
Officer's First Name* Officer's Middle Name Officer's Last Name*
 
Officer's Title*
 
 
Officer's First Name* Officer's Middle Name Officer's Last Name*
 
Officer's Title*
 
 
Officer's First Name* Officer's Middle Name Officer's Last Name*
 
Officer's Title*
 
 
Officer's First Name* Officer's Middle Name Officer's Last Name*
 
Officer's Title*
 
 
Officer's First Name* Officer's Middle Name Officer's Last Name*
 
Officer's Title*
 
 
Officer's First Name* Officer's Middle Name Officer's Last Name*
 
Officer's Title*
 
 
Officer's First Name* Officer's Middle Name Officer's Last Name*
 
Officer's Title*
 
 
Officer's First Name* Officer's Middle Name Officer's Last Name*
 
Officer's Title*
 
 
Officer's First Name* Officer's Middle Name Officer's Last Name*
 
Officer's Title*
 
 
Officer's First Name* Officer's Middle Name Officer's Last Name*
 
Officer's Title*

 

 

Location Name, Trade Name or DBA:
Help text: Each location name, fictitious business name (“FBN”), or DBA (“Doing Business As”) name should be listed as a separate location. If the Location Name is the same as your Business Name, list your Business Name on this line. After registering with the Office of the Treasurer & Tax Collector, all businesses with one or more locations in San Francisco and using an FBN must register the name with the County Clerk (City Hall, Room 168; 415-554-4950).
Location Start Date in SF:
The date the registrant started business activity in San Francisco at this location. Future start dates are not permitted.
 
 
Add Locations:

 

 
 
Location Name, Trade Name or DBA*:   Start Date in SF*:
Copy address from Contact
Street Number* Direction Street Name* Type(e.g. "ST")* Direction
Unit Number Unit Type
 
City* State* Zip Code*
 
A location that earns $40,000 or less in rent per year may qualify for small operator designation. Small operators file and pay TOT annually instead of monthly, and are not required to get a Certificate of Authority. You may not apply for small operator designation if your total rent for all locations exceeds $250,000.
Note, if you are using a QWC exclusively, your answer to these question will only be used if your website company loses its QWC status.
I would like to be categorized as a small operator.*
 
 
Location Name, Trade Name or DBA*:   Start Date in SF*:
Copy address from Contact
Street Number* Direction Street Name* Type(e.g. "ST")* Direction
Unit Number Unit Type
 
City* State* Zip Code*
 
A location that earns $40,000 or less in rent per year may qualify for small operator designation. Small operators file and pay TOT annually instead of monthly, and are not required to get a Certificate of Authority. You may not apply for small operator designation if your total rent for all locations exceeds $250,000.
Note, if you are using a QWC exclusively, your answer to these question will only be used if your website company loses its QWC status.
I would like to be categorized as a small operator.*
 
 
Location Name, Trade Name or DBA*:   Start Date in SF*:
Copy address from Contact
Street Number* Direction Street Name* Type(e.g. "ST")* Direction
Unit Number Unit Type
 
City* State* Zip Code*
 
A location that earns $40,000 or less in rent per year may qualify for small operator designation. Small operators file and pay TOT annually instead of monthly, and are not required to get a Certificate of Authority. You may not apply for small operator designation if your total rent for all locations exceeds $250,000.
Note, if you are using a QWC exclusively, your answer to these question will only be used if your website company loses its QWC status.
I would like to be categorized as a small operator.*
 
 
Location Name, Trade Name or DBA*:   Start Date in SF*:
Copy address from Contact
Street Number* Direction Street Name* Type(e.g. "ST")* Direction
Unit Number Unit Type
 
City* State* Zip Code*
 
A location that earns $40,000 or less in rent per year may qualify for small operator designation. Small operators file and pay TOT annually instead of monthly, and are not required to get a Certificate of Authority. You may not apply for small operator designation if your total rent for all locations exceeds $250,000.
Note, if you are using a QWC exclusively, your answer to these question will only be used if your website company loses its QWC status.
I would like to be categorized as a small operator.*
 
 
Location Name, Trade Name or DBA*:   Start Date in SF*:
Copy address from Contact
 
Street Number* Direction Street Name* Type(e.g. "ST")* Direction
Unit Number Unit Type
 
City* State* Zip Code*
Will this location receive less than $40,000 in rent annually?*
 
 
Location Name, Trade Name or DBA*:   Start Date in SF*:
Copy address from Contact
Street Number* Direction Street Name* Type(e.g. "ST")* Direction
Unit Number Unit Type
 
City* State* Zip Code*
A location that earns $40,000 or less in rent per year may qualify for small operator designation. Small operators file and pay TOT annually instead of monthly, and are not required to get a Certificate of Authority. You may not apply for small operator designation if your total rent for all locations exceeds $250,000.
Note, if you are using a QWC exclusively, your answer to these question will only be used if your website company loses its QWC status.
I would like to be categorized as a small operator.*
 
 
Location Name, Trade Name or DBA*:   Start Date in SF*:
Copy address from Contact
Street Number* Direction Street Name* Type(e.g. "ST")* Direction
Unit Number Unit Type
 
City* State* Zip Code*
Will this location receive less than $40,000 in rent annually?*
 
 
Location Name, Trade Name or DBA*:   Start Date in SF*:
Copy address from Contact
 
Street Number* Direction Street Name* Type(e.g. "ST")* Direction
Unit Number Unit Type
 
City* State* Zip Code*
A location that earns $40,000 or less in rent per year may qualify for small operator designation. Small operators file and pay TOT annually instead of monthly, and are not required to get a Certificate of Authority. You may not apply for small operator designation if your total rent for all locations exceeds $250,000.
Note, if you are using a QWC exclusively, your answer to these question will only be used if your website company loses its QWC status.
I would like to be categorized as a small operator.*
 
 
Location Name, Trade Name or DBA*:   Start Date in SF*:
Copy address from Contact
Street Number* Direction Street Name* Type(e.g. "ST")* Direction
Unit Number Unit Type
 
City* State* Zip Code*
A location that earns $40,000 or less in rent per year may qualify for small operator designation. Small operators file and pay TOT annually instead of monthly, and are not required to get a Certificate of Authority. You may not apply for small operator designation if your total rent for all locations exceeds $250,000.
Note, if you are using a QWC exclusively, your answer to these question will only be used if your website company loses its QWC status.
I would like to be categorized as a small operator.*
 
 
Location Name, Trade Name or DBA*:   Start Date in SF*:
Copy address from Contact
Street Number* Direction Street Name* Type(e.g. "ST")* Direction
Unit Number Unit Type
 
City* State* Zip Code*
A location that earns $40,000 or less in rent per year may qualify for small operator designation. Small operators file and pay TOT annually instead of monthly, and are not required to get a Certificate of Authority. You may not apply for small operator designation if your total rent for all locations exceeds $250,000.
Note, if you are using a QWC exclusively, your answer to these question will only be used if your website company loses its QWC status.
I would like to be categorized as a small operator.*
 
 
Location Name, Trade Name or DBA*:   Start Date in SF*:
Copy address from Contact
Street Number* Direction Street Name* Type(e.g. "ST")* Direction
Unit Number Unit Type
 
City* State* Zip Code*
A location that earns $40,000 or less in rent per year may qualify for small operator designation. Small operators file and pay TOT annually instead of monthly, and are not required to get a Certificate of Authority. You may not apply for small operator designation if your total rent for all locations exceeds $250,000.
Note, if you are using a QWC exclusively, your answer to these question will only be used if your website company loses its QWC status.
I would like to be categorized as a small operator.*

 

 

If this business plans to engage in any business activites other than "Accomodations" in San Francisco, exit this form now and visit http://sftreasurer.org/registration to fill out a full business registration application.
 
Select All that Apply:
 
 
Accomodations 7210-7219 Manufacturing 3100-3399
Administrative and Support Services 5600-5699 Private Education and Health Services 6100-6299
Arts, Entertainment, and Recreation 7100-7199 Professional, Scientific, and Technical Services 5400-5499
Biotechnology Real Estate and Rental and Leasing Services 5300-5399
Certain Services 8100-8399 Retail Trade 4400-4599
Clean Technology Taxi 4800-4999
A CARD Driver for TNC
Construction 2300-2399 Transportation and Warehousing (Non Taxi) 4800-4999
Financial Services 5210-5239 Utilities 2200-2299
Food Services 7220-7229 Wholesale Trade 4200-4299
Insurance 5240-5249 Activity Not Listed 4200-4299
Information 5100-5199
 
 
 
 
 
Check this box if the business is exempt from the Registration Fee.
 
 

 

 

Perjury Statement:
 
By clicking “Submit” below, I certify under penalty of perjury that I am the taxpayer (including an officer, general partner, member manager, executor, trustee, fiduciary, or other individual with the authority to bind the registrant), or an agent of the taxpayer authorized to sign this form on behalf of the taxpayer pursuant to a validly executed Power of Attorney (see Instructions), and the information to be submitted is, to the best of my knowledge and belief, true and correct, and fully compliant with all the requirements provided in Articles 6 and 12 of the San Francisco Business and Tax Regulations Code and Section 41A.5(g)(2)(C) of Chapter 41A.5 of the San Francisco Administrative Code. I am required by law to complete this form in its entirety and understand this statement is subject to audit.
I Understand
Copy from Contact Information
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