San Francisco Short-Term Rental Regulations

1. Registration & Licensing

Eligibility Requirements

San Francisco requires all short-term rental hosts to meet strict primary residence requirements before they can register:

• Primary residence mandate: You must live at the property a minimum of 275 nights per calendar year (roughly 9 months)
• Residential property: The unit must be a residential dwelling, not a commercial hotel
• Single operator: Only one person can be the registered host per property
• Proof of residency: You must provide at least 2 qualifying documents showing your primary residency at the property

Two-Step Registration Process

San Francisco has a unique two-step process managed by two separate City departments:

1. Step 1: Business Registration with SF Treasurer
   • Visit sftreasurer.org/business/register-business
   • Register your home-rental business and pay the initial business tax fee
   • You'll receive a Business Registration Certificate
2. Step 2: STR Certificate with Office of Short-Term Rentals (OSTR)
   • Submit application at businessportal.sfgov.org/home-rentals
   • Include proof of residency and insurance documentation
   • Processing time: 6–8 weeks
   • Certificate is valid for 2 years (unlike LA's annual renewal)

Required Documents

You must provide at least 2 of the following as proof of primary residency:

• Valid California driver's license showing the property address
• Voter registration card
• Utility bills (current)
• Lease or property deed
• Vehicle registration
• Bank or insurance statements

Additionally, you must submit proof of $500,000 liability insurance at application and upon renewal. See Section 5 for insurance details.

Registration Fee & Timeline

Item	Cost	Duration
STR Certificate (OSTR)	$925 (non-refundable)	2 years
Business Registration (Treasurer)	Varies by gross revenue	Annual
Processing time	—	6–8 weeks

Contact & Walk-In Service

• Email: shorttermrentals@sfgov.org
• Phone: (415) 575-9179
• Walk-in help (no appointment needed): Wednesdays, 1:00 PM – 4:00 PM, 1660 Mission Street, 5th Floor, Station 39
• Portal: businessportal.sfgov.org/home-rentals

2. Tax Obligations

Transient Occupancy Tax (TOT)

San Francisco imposes multiple overlapping taxes on short-term rentals. The base Transient Occupancy Tax is 14%, but depending on your property location, additional district taxes apply, bringing the total to 14% to 16.25%.

Tax Rate Breakdown

• Base TOT: 14% (applies citywide to all stays under 30 days)
• Moscone Expansion District Tax: 0%–1.0625% (depending on neighborhood)
• Tourism Improvement District Tax: 0%–1.1875% (applies to certain districts)
• Total effective rate: 14% to 16.25% depending on location

Platform Collection

If you list on Airbnb or VRBO, these platforms have collection agreements with San Francisco and automatically collect and remit TOT on your behalf. You do NOT need to file a separate TOT return for platform-listed bookings. Platforms will send you a statement showing what they collected and remitted.

Direct Bookings & Independent Hosts

If you accept direct bookings (non-platform), you must register with the San Francisco Treasurer & Tax Collector and file a TOT return even if you owe $0 for a given month. File at sftreasurer.org/business/taxes-fees/transient-occupancy-tax-tot.

Record Keeping

Maintain records of all bookings, revenue, and any TOT payments for at least 3 years. The City can audit your records at any time. If you use a platform, keep copies of the TOT statements they provide.

3. Operating Restrictions

Primary Residence Rule: 275+ Nights Per Year

You MUST reside at the property a minimum of 275 nights per calendar year. This is tracked by the City and is non-negotiable. If you fail to meet this threshold, you lose your STR certificate and face potential fines.

Days counted toward the 275-night requirement:

• Days you are present at the property
• Days you are not present but no rental is occurring (you don't need to be there every night)

Unhosted vs. Hosted Stays: The Game-Changer

San Francisco's major advantage over Los Angeles is the distinction between hosted and unhosted rentals. This dramatically changes your operating capacity:

Rental Type	Limit	Details
Unhosted stays	90 days/year maximum	You are NOT present during the guest's stay. Cap resets annually (Jan 1). Counted across all listings at the property.
Hosted stays	UNLIMITED	You are present during the guest's stay (same building or unit). No annual cap — you can do unlimited hosted rentals as long as you maintain your 275+ night primary residence requirement.

Key insight: If you live in your rental property, you can rent out rooms to guests indefinitely when you're home, but only 90 days per year when you're away. This is far more flexible than LA's hard 120-day cap.

Guest Occupancy Rules

• Maximum occupancy: 2 unrelated people per bedroom, plus household members
• Minimum rental period: All bookings must be for minimum 1 night (no restrictions on single-night bookings)
• Right to quiet enjoyment: Neighbors have legal right to quiet enjoyment; you are liable for guest noise violations

Parking & Utilities

• You may not charge separately for parking (included in rental price if provided)
• Utilities must be reasonable and transparent to guests

4. Safety Requirements

You must comply with all San Francisco building codes and fire safety standards:

Fire Safety Equipment (Mandatory)

• Smoke detectors: In all bedrooms and on every level of the unit (including hallways). Must be tested monthly and batteries replaced annually.
• Carbon monoxide detectors: Required if the property has gas appliances, a fireplace, or an attached garage. Batteries must be replaced annually.
• Fire extinguisher: At least one (ABC-rated, 5–10 lb) accessible in the kitchen
• Emergency exits: All bedrooms must have a safe means of egress (window or door)

Building Code Compliance

• Electrical systems must be up to code
• Plumbing must be functional and safe
• No obvious hazards (trip hazards, broken fixtures, etc.)
• Hot water temperature must be between 100°F–120°F

Guest Safety Information

You must provide every guest with clear written information on:

• Location of all safety equipment
• Emergency contact information
• Evacuation procedures
• Any known hazards

5. Insurance Requirements

San Francisco requires $500,000 minimum liability insurance for all STR hosts. This is less than LA's $1,000,000 requirement.

Insurance Coverage Details

• Coverage amount: At least $500,000 combined single limit (or split limits totaling $500K)
• Who must be insured: You, the host
• Type: Property liability insurance (homeowners, renters, or specialized STR policy)
• Proof required: Submit a copy of your insurance declaration page with your registration application
• Renewal: Provide updated proof every 2 years when you renew your STR certificate
• Continuous coverage: Your insurance must never lapse — if it expires, your STR certificate can be suspended

Platform Secondary Coverage

Airbnb Host Protection and VRBO liability coverage are considered secondary insurance and do NOT satisfy San Francisco's primary insurance requirement. You must obtain your own policy.

Where to Get Insurance

• Specialized STR insurers: Proper Insurance, Stride Health, SafetyWing (for international hosts), and other companies offer STR-specific policies
• Homeowners/renters insurance: Some traditional insurers now offer STR riders or endorsements (ask your current provider)
• Cost: Typically $30–$75/month for $500K coverage, depending on location and property type

6. Fines & Penalties

San Francisco enforces compliance through the Office of Short-Term Rentals (OSTR). Penalties escalate with repeat violations:

Violation Schedule

Violation	Fine	Notes
Listing without STR certificate	$100–$500/day	Up to $1,000/day for repeat offenders
Exceeding 90-day unhosted limit	$100–$500/day	Assessed for each day over the cap
Failing primary residence requirement	$500–$1,000/day	Can result in immediate certificate revocation
Safety violation (missing fire equipment, etc.)	$100–$250/violation	Must be corrected within 15 days
Failing to provide proof of insurance	$250–$500	Certificate can be suspended
Repeat violations (3+ in 3 years)	Up to $1,000/day	Can result in permanent delisting

Enforcement Mechanisms

• Code enforcement inspections: OSTR conducts random and complaint-based inspections
• Neighbor complaints: Any neighbor can file a complaint; the City investigates
• Platform data sharing: Under California SB 346, Airbnb and VRBO report all listing data (addresses, host names, listing URLs) to the City quarterly
• Deactivation: Platforms are required to delist properties that lose their STR certificate or fail to maintain compliance
• Tax liens: Unpaid fines can be added to your property tax bill

California SB 346: Platform Data Sharing

As of January 2026, California's SB 346 law requires all booking platforms to share host data with cities monthly or quarterly. This includes:

• Property address and parcel number
• Host name and contact information
• Listing URL and listing description
• Booking dates and nightly rates

San Francisco uses this data to automatically identify non-compliant listings. Enforcement has shifted from reactive (responding to complaints) to proactive (finding violations through data matching). If you're not registered and listed on any platform, the City will likely find you.

7. What Platforms Handle vs What You Handle

Airbnb, VRBO, and Other Platforms Handle:

• Collect and remit TOT to San Francisco
• Verify your valid STR certificate exists before listing approval
• Remove non-compliant listings upon City request
• Share your listing data with the City (SB 346)
• Provide secondary host protection insurance
• Process payments and issue 1099 forms

YOU Must Handle:

• Register your business with SF Treasurer
• Apply for and obtain your STR certificate ($925 per 2 years) from OSTR
• Live at the property 275+ nights per year
• Track your unhosted rental days (90-day annual cap) across ALL platforms
• Obtain and maintain $500,000 liability insurance
• Install and maintain all fire safety equipment
• Provide guests with safety information
• Keep 3 years of booking and revenue records
• Respond to any City compliance inquiries or inspections
• Renew your STR certificate every 2 years
• Notify the City of any changes (address, insurance, etc.)

8. Key Deadlines & Renewal

Critical Dates

Deadline	Details
STR Certificate renewal	Every 2 years. Submit renewal application 60 days before expiration. Fee: $925 (non-refundable)
90-day cap reset	January 1st each calendar year. Your unhosted rental allowance resets.
275-night primary residence requirement	Tracked continuously throughout the calendar year. City may request occupancy records.
Insurance renewal	Keep coverage continuous. Provide updated proof when renewing STR certificate.
Safety inspections	Can occur anytime. Correct violations within 15 days of notice.
Booking records retention	Keep all records for minimum 3 years. City can request at any time.

Renewal Process (Every 2 Years)

1. 60 days before expiration: Log into your OSTR account at businessportal.sfgov.org/home-rentals to start your renewal
2. Update documentation: Verify all info is current (address, insurance, contact details). Upload updated insurance declaration page.
3. Pay renewal fee: $925 (non-refundable, valid another 2 years)
4. Submit: Complete the renewal application
5. Confirmation: You'll receive email confirmation. Your certificate will be renewed before it expires.

Official Resources

• SF Office of Short-Term Rentals (OSTR) — Registration & Renewal Portal
• SF Treasurer & Tax Collector — TOT Info
• SF Treasurer — Business Registration
• SF.gov Short-Term Rentals Homepage
• SF Municipal Code Chapter 41A (STR Regulations) — Full Text

Questions or Help

The City offers direct support via:

• Email: shorttermrentals@sfgov.org
• Phone: (415) 575-9179 (Monday–Friday, 8:30 AM–5:00 PM PT)
• Walk-in hours: Wednesdays, 1:00 PM–4:00 PM (no appointment) at 1660 Mission Street, 5th Floor, Station 39