FFICE OF THE
Street Address: 1 Dr. Carlton B. Goodlett Place, Room 140, San Francisco, CA 94102
Mailing Address: P.O. Box 7425, San Francisco, CA 94120-7425
TRANSIENT OCCUPANCY TAX
TYPE “A” EXEMPTION CERTIFICATE FOR GOVERNMENTAL AGENCIES
This form is to be completed by a representative or employee of a governmental agency requesting an exemption from San Francisco’s
Transient Occupancy Tax under Sec. 6.8-1 (1), (2) or (3) of the San Francisco Business and Tax Regulations Code. The operator, as defined
under Article 7 Sec. 501 of the Business and Tax Regulations Code, must retain this completed form and supporting documents for five years.
Name of Operator:
San Francisco, CA
(Number & Street)
Dates of Occupancy:
Paid for the Room: $
Employee Telephone #:
Type of Government:
State of: ______________
(Name of Agency)
Home Office Location:
Agency Telephone #
I hereby declare under penalty of perjury that I am a representative or employee of the governmental agency
indicated above; and that such charges are incurred in the performance of my official duties as a representative or
employee of such agency; and that the foregoing facts and statements are true and correct.
In all cases in which the tax is not collected by the operator, the operator shall be liable to the Tax Collector of the
City and County of San Francisco for the tax due on the taxable rent received for the rental as though the tax had
been paid by the occupant.
Operators should not accept this certificate unless the person presenting it submits satisfactory proof that he/she
meet the requirements for the exemption ( e.g. Government Agency Calling Card, Agency Letter, or Identification
Card). A separate exemption certificate is required for each occupant claiming this exemption.
TO BE COMPLETED BY OPERATOR/STAFF
This exemption is not valid unless the occupant's Government Agency Calling Card,
Agency Letter, or ID Card is attached.
Print Employee’s Name
San Francisco Municipal Code, Part III, Article 6, §6.8-1. CITY, PUBLIC ENTITY AND CONSTITUTIONAL EXEMPTIONS:
Nothing in Articles 6, 7, 10, 10A, 11, 12 or 12-A shall be construed as imposing a tax upon:
(1) The City;
(2) The State of California, or any county, municipal corporation, district or other political sub-division of the State, except where any constitutional or statutory immunity
from taxation is waived or is not applicable;
(3) The United States of America, or any of its agencies or subdivisions, except where any constitutional or statutory immunity from taxation is waived or is not applicable.
TOT Type A Exemption Form
(Previous editions of this form are not valid)
Rev Mar 2014