Short-Term Rental Laws in San Francisco, California

San Francisco operates California's most restrictive major-city STR framework. The operator must reside in the unit at least 275 nights per year (verified annually). Unhosted STR is capped at 90 nights per year; hosted STR (operator present) is uncapped. The Office of Short-Term Rentals registration fee is ~$1,075 every two years. Operating without registration triggers up to $1,000 per day in administrative fines. Rent-stabilized units, BMR (below-market-rate) units, and units in buildings with Ellis Act invocations are categorically banned from STR.

SF zoning is broad — STR is allowed in most residential zones provided the primary-residence and night-cap tests are met. The binding gates are the 275-night residence requirement + 90-night unhosted cap, not zoning. Multi-family buildings require both landlord written consent AND the building cannot have any units subject to the Ellis Act or Costa-Hawkins exemptions. Rent-stabilized units (a majority of pre-1979 SF housing) are categorically prohibited from STR use.

Operators must hold a short-term rental permit before listing. See the official permit portal.

STRs are limited to the operator's primary residence. Maximum 90 nights per year.

Office of Short-Term Rentals (OSTR) administers with one of the country's most aggressive enforcement programs — platform data feeds, primary-residence audits via utility records, and a dedicated investigation team. Operating unregistered: $1,000/day fines, accumulating until the operator complies or vacates. Registration is renewable biennially. SF was the first major city to require platforms to remove non-compliant listings; SB 346 (2026 state) extends this regime statewide.

Combined short-term lodging tax in San Francisco is approximately 14.000% of gross nightly revenue (state sales + state TRT + local TRT + applicable resort/city options).

San Francisco Transient Occupancy Tax (TOT) 14% + Tourism Improvement District assessment ~1.25% — combined ~15.25% on transient lodging

Verify the current combined rate via the Utah State Tax Commission before remitting — rates drift quarterly.