File for 2023:
Annual Small Operator Parking Tax (PK) Return
A "Small Operator" is a Parking Station Operator that:
- Has total gross revenues that do not exceed $40,000 annually from rent from parking operations.
- Collects 25% tax on the rental amount charged to the customer and remits taxes to the City annually.
- Files Parking Tax (PK) annually by January 31st for filing period January 1 through December 31. If the due date falls on a weekend or legal holiday, the filing/payment will be due the next business day.
- Is exempt from obtaining a Certificate of Authority (COA).
- Is exempt from paying the Revenue Control Equipment Fee for Parking Tax (PK).
Additional Information
- San Francisco Business and Tax Regulation Code: Small Operator status under Section 6.9-1
- San Francisco Business and Tax Regulation Code Article 9: Tax on Occupancy of Parking Space in Parking Stations
- San Francisco Business and Tax Regulation Code Article 22: Parking Stations; Revenue Control Equipment
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