Business Registration, Gross Receipts Tax and Payroll Expense Tax Frequently Asked Questions

This page will serve as a the consolidated location for frequently asked questions and answers regarding the changes to San Francisco business taxes.  As information is available it will be linked here for taxpayer convenience.  

Homeowners Associations (HOA)

Lessors of Residential Real Estate (Landlords)

Credit and Debit Card Processors

Gross Receipts Exempt from Local Taxation by Federal or State Law


San Francisco International Airport (SFO)

Air Commerce or Transportation


The City intends to collect the taxes that Article 12, Article 12-A and Article 12-A-1 impose to the full extent of the City’s authorization to do so under the law.  This page (and the links from this page) provide basic information regarding San Francisco Business and Tax Regulations Code (“Code”), Article 12-A-1, Gross Receipts Tax Ordinance, as well as amendments to Article 12-A, Payroll Expense Tax Ordinance and Article 12, Business Registration, which were enacted by Proposition E (App. 11/6/2012, Oper. 1/1/2014.) Nothing in this page (or the links from this page) supplants or replaces the requirements of the Code. This page and the links from it are not intended as a substitute for advice from a taxpayer’s own legal and financial advisors. No person is exempt from the payment of any tax or registration fee or from the return filing requirement, except as provided in the Code. (See, Article 12-A-1, Section 953(c).) In addition, changes in the law or in regulations may occur from time to time. If there is a conflict between the text of this page (or the links from this page) and the law, the law and not this page (or the links from this page) shall control.