Special Notice Regarding the Northern California Wildfires With the displacement of many Northern California residents due to the massive, ongoing fires, the Office of Short-Term Rentals has received several inquiries about the applicability of short-term rental rules for San Francisco residents who wish to provide accommodations for evacuees. Any San Francisco resident may offer free accommodations to evacuees without the need to register with the Office of Short-Term Rentals, even if the free accommodations are being listed on one of the short-term rental platform websites. In addition, if you are a registered host, any free accommodations that you provide to evacuees will not count against the 90-night per year limit on unhosted rentals. Short-term rentals that are being offered for a reduced price do not need to be registered with the Office of Short-Term Rentals if the host participates in the City’s “Good Samaritan” program. For further information on the Good Samaritan program, please contact Benjamin Amyes, Disaster Response Manager for the San Francisco Human Services Agency, at email@example.com. We applaud the generosity of our residents who have already opened their homes to those affected by these devastating fires, and encourage everyone to consider offering free or reduced price accommodations during this difficult time. Sincerely, Kevin Guy Director, Office of Short-Term Rentals City and County of San Francisco Register as a Host Want to rent your unit for short-term stays? Register with our office and the Treasurer & Tax Collector. Read More Here File your Quarterly Report Every registered host in San Francisco must report all short-term stays at the end of each quarter. Report Short-Term Stays File a Complaint Concerned about a possible illegal short-term rental in your neighborhood? Let us know so we can investigate. Read About Complaints Visit the SF Business Portal for More Resources Check out the Short-Term Residential Rental Starter Kit and Requirements Information on the Business Portal for more info about the requirements to rent out your residence. Anyone in San Francisco who earns rent from a short-term residential rental is considered a business and may owe taxes. You must obtain a Business Registration Certificate and pay applicable taxes (through the Treasurer and Tax Collector’s Office), in addition to registering with the Office of Short-Term Rentals. About the Office of Short-Term Rentals We work with the residents of San Francisco to ensure that short-term rental activity respects neighborhood character, preserves housing supply, and complies with the City’s rules. Our Office is responsible for registering eligible hosts and for administering enforcement of the City's short-term rental regulations. What is a short-term rental?