| The Tax Barometer is composed of four trip elements:
lodging, car rental, meals, and airport arrival and departure. Each element of the
trip is priced according to a standard purchase by a hypothetical "WTTC
Traveler" in each destination.
This trip includes
the purchase of four nights' lodging, four days'
car rental, twelve meals, and one set of international arrival and departure
airport charges. Taxes imposed on these purchases are then
identified, recorded, and developed into a sector index. Next, these elements are
aggregated into a composite index for the destination, based on the average cost of each
element included in the standardized trip. If you would like more information on the
development of the Tax Barometer, please refer to our research methodology. |
 |
Rank |
|
Total tax $ for 5-day/4-night trip: |
$192.63 |
32 |
|
Percentage of total item cost: |
16.81% |
35 |
|
Overall tax index: |
144 |
44 |
The first item in the above table represents
the combined tax total
paid by the WTTC Traveler in each of the four sectors in
San Francisco. The second
item (percentage of total
item cost)
indicates what percentage of the total bill
is devoted to taxes.
The last item (overall tax index)
reflects the cumulative change in the amount
of tax paid in U.S. dollars between June 1994 and
June 2002.
The rankings show
how San Francisco compares with other Tax Barometer cities; a ranking of 1
is most competitive, while a ranking of 52 is least competitive.
Summary: San
Francisco currently has an
overall Tax Barometer index of 144,
indicating a 44%
increase in
travel-related taxes since June 15, 1994.
This change can be attributed
to increases in the car rental, lodging, and air
passenger sectors; the tax restaurant meal tax rate remains at its
base index level. For a five-day, four-night trip to
San Francisco, travelers
can expect to pay approximately $193.00 in tourism-related taxes, a
total that ranks as the 21st highest among all
52 surveyed destinations. |
 |
Rank |
|
Average price for 4-day rental (mid-size) without taxes: |
$210.92 |
- |
|
Sales sales tax: |
8.25% |
- |
|
Transportation fee: |
$12.00 |
 |
|
Total charges for 4-day rental with taxes: |
$241.31 |
- |
|
Total tax $ for 4-day rental: |
$30.39 |
19 |
|
Percentage of total car rental cost: |
12.59% |
16 |
|
Car rental tax index: |
175 |
45 |
|
(
in rank column indicates a tax increase in Tax Barometer No. 11)
Summary:
Taxes on car rentals in San Francisco have risen 75% since 1994, the
eighth highest such increase among all 52 surveyed destinations and the
fourth highest among surveyed destinations in the United States.
This change can be attributed to the introduction of a $6.10 transportation
fee in 1999. This fee was increased in 2001 to $6.95 per
rental and again in 2002 to $12.00 per rental. A $1.21/day
vehicle licensing fee was introduced in 1999, but is no longer being
collected. Despite these increases, total tax charges on a
four-day mid-sized car remain lower than average; the approximately
$30.00 in taxes ranks as the 19th lowest among all 52 surveyed
destinations. |
 |
Rank |
|
Average price for 4-nights lodging without taxes: |
$636.00 |
- |
|
Sales tax: |
14.00% |
- |
| Total
charges for 4-nights lodging with taxes: |
$725.04 |
- |
|
Total tax $ for four-nights: |
$89.04 |
39 |
|
Percentage of total hotel room cost: |
12.28% |
33 |
|
Hotel
tax index: |
117 |
37 |
Summary: Taxes on hotel rooms have
risen 17% in San Francisco since 1994, the 13th highest increase among
all 52 surveyed destinations. This change can be traced back to
1996, when the local lodging tax was increased from 12.00% to 14.00%.
Tax charges for a
four-night stay total approximately $89.00, a total that ranks as the
14th highest among all 52 surveyed destinations and the third highest
among surveyed destinations in the United States. |
 |
Rank |
|
Average price for 12 restaurant meals
without taxes: |
$166.00 |
- |
|
State sales tax: |
8.25% |
- |
|
Total charges for 12 meals with taxes: |
$179.70 |
- |
|
Total tax $ for 12 meals: |
$13.70 |
9 |
|
Percentage of total restaurant meals cost: |
7.62% |
21 |
|
Restaurant tax index: |
100 |
5 |
Summary: Taxes on restaurant meals have remained steady in
San Francisco since 1994. The approximate total of $14.00 in taxes paid on 12
restaurant meals ranks as the ninth lowest among all 52 surveyed
destinations. |
 |
Rank |
|
International transportation tax: |
$26.40 |
|
|
Passenger facility charge: |
$9.00 |
- |
|
Immigration user fee: |
$6.00 |
- |
|
Customs user fee: |
$5.00 |
- |
|
APHIS user fee: |
$3.10 |
- |
|
Passenger civil aviation security services fee: |
$10.00 |
|
|
Total tax $ for international arrival and departure: |
$59.50 |
49 |
|
Percentage of total trip cost: |
5.19% |
50 |
|
Air passenger tax index: |
229 |
40 |
| (
in rank column indicates a tax increase in Tax Barometer No. 11)
Summary:
Taxes on international airline passengers have risen 129% in San
Francisco since 1994, the
11th largest increase among all surveyed
destinations. The $59.50 in total applicable taxes ranks as the
second highest among all surveyed destinations. San Francisco's
base index includes a total of $25.95 in tax charges, many of which
are still in effect but at different rates. Two tax increases
occurred in 2002: a new $10.00 civil aviation security services fee
was introduced to fund increased security measures, and the
international transportation tax was increased from $25.60 to $26.40. |
 |
|
Barometer No. 3:
The
local sales tax on lodging was increased from 12.0% to 14.0% effective
August 1, 1996.
Barometer No. 5:
The United States
increased several of its taxes on international passengers that affect
all US cities. Those changes are to the APHIS (agricultural
inspection) fee on passengers from US$ 1.45 to US$ 2.00; a US$ 6.00
increase to transportation tax (US$ 12.00 total); a new US$ 12.00
arrival tax; and the lowering of the customs user fee from US$ 6.50 to
US$ 5.00.
Barometer No. 8:
The state of California introduced a US$ 1.21 per day vehicle
licensing and registration fee, affecting car rental rates.
Additionally, a new US$ 6.10 transportation fee was added to all car
rentals. Lastly, the United States increased both its international
transportation tax and international arrival tax to US$ 12.20, and
increased the APHIS fee on passengers to US$ 2.05.
Barometer No. 10:
There were several changes in the airline sector. A US$ 6.00
immigration user fee was included for the first time, the APHIS fee
was increased to US$ 3.10, the passenger facility charge was increased
to US$ 4.50 per flight segment, and the international arrival and
international transportation taxes were combined to produce a new US$
25.60 fee. In the car rental sector, the transportation fee was
increased to US$ 6.95.
Barometer No. 11:
The international
transportation tax levied on airline passengers was increased from US$
25.60 to US$ 26.40. The United States also introduced the civil
aviation security service fee. This $10.00 fee was introduced to
offset the costs of enhanced security measures at U.S. airports. In
the car rental sector, the vehicle-licensing fee was eliminated, but
the transportation tax was increased from US$ 6.95 to US$
12.00/rental.
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