Bureau of Delinquent Revenue (BDR)

The Bureau of Delinquent Revenue (BDR) is the official collection unit of the City and County of San Francisco.   BDR is authorized to collect payment  for the Office of the Treasurer & Tax Collector and other city services including: ambulance bills, hospital bills from San Francisco General Hospital and Laguna Honda Hospital, and San Francisco Public Utilities Commission.

BDR uses outside debt collection firms to collect some delinquent business taxes and fees, hospital and ambulance bills. If you receive a letter from Linebarger Goggan Blair & Sampson, LLP, you must contact them directly to ask questions or make a payment. The City will no longer be able to access your account.


Required information to access your bill:

  • Seven (7) digit Business Account Number
  • Last four (4) digits of your Tax Identification Number
  • Eight (8) Character PIN


View or Pay a bill:  btn_delinquent_revenue.png






Sample BDR notices:



Need Further Assistance?  Submit a service request.  A Representative will contact you on the SAME DAY of the request if submitted prior to 7:00 pm. Requests received after 7:00 pm will receive a response by the next business day.