City and County of San Francisco
Office of the Treasurer & Tax Collector


Small Operator TOT, TID & MED Return
Welcome to the Office of the San Francisco Treasurer & Tax Collector’s Transient Occupancy Tax (TOT), Tourism Improvement District and Moscone Expansion District Assessment Return for Small Operators.

Small Operators are businesses collecting transient occupancy charges in San Francisco that earn $40,000 or less in rental income per year per location. Operators with multiple locations may not be deemed Small Operators if their total combined revenue from all TOT and parking operations is greater than $250,000 per year. Small Operators are required to file and pay TOT, TID & MED annually by January 31st. Note: Short-term residential rentals are not subject to TID and MED.


Please note the following:
  • File for each location separately.
  • Returns must be filed annually and transmitted before midnight on January 31. If January 31 falls on a weekend or holiday, the due date is the following business day.
  • Penalties, interest, and fees will be imposed for each tax and assessment type if not timely filed and paid.
  • The Power of Attorney Declaration as referenced in the Certification tab can be viewed at www.sftreasurer.org/businessforms
  • Hosts who use a Qualified Website Company (“QWC”) are not required to file and pay TOT for the transactions booked through that site. A QWC is a company that has received the designation from the Tax Collector certifying that it is paying all Transient Occupancy Taxes (“TOT”) due for any host using its platform.
  • If you have already filed and paid the transient occupancy tax for any months in 2016, please deduct these amounts from your annual return and payment.

Please have the following data ready to start your Returns for each location:
  • Your twelve (12) digit Location Identification Number
  • Last four (4) digits of your Federal Taxpayer Identification Number
  • Your eight (8) character Online PIN (Click here for more information on the PIN)

A 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): A FIN is required for all partnerships, corporations, and LLCs (single-member LLCs without a 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.

Need further assistance?

Submit your question by clicking on the link below. A representative will contact you on the SAME DAY of the request if submitted prior to 7 pm. Requests received after 7 pm will receive a response by the next business day. Submit service request

If you don't know your LIN, click here to go to LIN Lookup.


Instructions

Do NOT use your browser buttons to move forward/backward or print.

Use these tabs at the top of each page to review a previous page. Tabs

Use the Tabs button at the bottom of each page to move forward.

All required data fields are indicated with a red border.
You must complete each page before moving to the next one.

You may enter/exit the site at any time. The data is saved for completed pages.
The Returns have been submitted only when you see the confirmation on the right.

Tabs




Business address, location or closure information may be updated through Account Update.