Business Tax Penalties and Interest

Business tax filings and payments received or postmarked after the deadline are generally subject to penalties and fees specified under Section 6.17-1:

  1. A late payment penalty equal to the fee or tax multiplied by the penalty percentage as described in the table below;
  2. Interest accruing at 1% per month on the amount that remains unpaid; and
  3. An administrative fee of $55.
Payment Received AfterPayment Received By
Penalty Percentage
Due dateOne month after due date5% (0.05)
One month after due dateTwo months after due date10% (0.10)
Two months after due dateThree months after due date15% (0.15)
Three months after due dateN/A40% (0.40)

 

Have additional questions?

Visit our Help Desk for answers to common questions.

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.

Note: The City and County of San Francisco, the SF311 Customer Service Center and The Office of the Treasurer & Tax Collector can only provide general information and cannot advise customers on detailed tax matters regarding your particular business. This includes ordinance interpretations and tax calculations of payment or fees. Consult your own Tax professional, Tax Attorney, or Certified Public Accountant for specific questions regarding your business.