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Supervisor Chan advances amendment to short‑term rental tax rules; ordinance sent to full Board

Budget and Finance Committee, Board of Supervisors, City and County of San Francisco · February 28, 2024
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Summary

The committee moved an ordinance to require certain short‑term rental hosts who don’t use qualified website companies to file TOT and TID returns annually and to require qualified platforms to collect Tourism Improvement District (TID) assessments; Treasurer/Tax Collector requested a nonretroactivity amendment, which the committee adopted and forwarded to the full Board 3–0.

Chair Supervisor Connie Chan moved and the Budget and Finance Committee forwarded to the full Board an amended ordinance that changes how short‑term rental hosts and reservation platforms collect and remit the city’s transient occupancy tax (TOT) and the newly applicable Tourism Improvement District (TID) assessment.

Amanda Fried, representing the Office of the Treasurer and Tax Collector, told the committee the change is intended to simplify filing and payment for hosts after a 2022 election made short‑term rentals…

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