Bureau of Delinquent Revenue (BDR)

The Bureau of Delinquent Revenue (BDR) is the official collection agency for the City and County of San Francisco and is authorized to collect payment for the Office of the Treasurer & Tax Collector and other city services.  

Examples of Treasurer & Tax Collector accounts handled by BDR are:

  • Alarm license fees and false alarm penalties
  • Business Taxes – Business Registration, Payroll, Gross Receipts, Transient Occupancy, Access Line, Utility Users, Telephone Users, Cigarette fees
  • Unsecured Personal Property Taxes
  • Unsecured Supplemental Taxes
  • Dept of Public Health Regulatory Licenses


Accounts handled for City agencies:

San Francisco General Hospital (SFGH) –
medical debts

San Francisco Fire Dept (SFFD) - ambulance services

San Francisco Water Dept (PUC) – water services 

Dept of Building Inspections – bank returned checks

City Planning Dept – unpaid planning service charges Ethics Commission – mainly unpaid campaign fine & fees

SF Public Library - fines and fees 
(eff January 2018)

BDR uses outside debt collection firms to collect some delinquent business taxes and fees, hospital and ambulance bills.  You must contact them directly to ask questions or make a payment. The City will no longer be able to access your account.

To pay your bill online, you must have your BDR Record Number and Account Number information as it appears on your notice.


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.