Doing Business in San Francisco

Need Further Assistance?

Submit your question by clicking on the link below. A Representative will contact you on the SAME DAY of the request if submitted prior to 7pm. Requests received after 7pm will receive a response by the next business day.

Business Tax and Registration

Short-term Residential Rental Host

Regulatory License

Unsecured Personal Property Tax

General Inquiries

 

The San Francisco Business Portal is the City’s primary online business resource. With comprehensive information and tailored tools, the Portal helps you easily navigate the steps to startmanage, and grow a business, quickly learn what it takes to be compliant, and obtain resources along the way.

Registering a Business

Business Resource Center

Update your account and use our forms center to download many of the forms, worksheets and instructions issued by the Treasurer and Tax Collector.

Filing and Payment Center

Access the online filing and payment links for Business Taxes, Fees and Licenses including wire instructions.

Business Registration Renewal

Gross Receipts & Payroll Expense

License

Sugary Drinks

Proposition V passed in November of 2016, and imposes a one cent per fluid ounce tax on the initial distribution within San Francisco of sugar-sweetened beverages, syrups, and powders. In general, beginning January 1, 2018, all businesses, other than common carriers, that (1) transfer sugar-sweetened beverages, syrups, or powders in the City for consideration or any commercial purpose; or (2) possess, store, own, or control sugar-sweetened beverages, syrups, or powders in the City for resale in the ordinary course of business that they obtained by taking possession of the product outside the City or from a common carrier inside the City, are responsible to file and pay the tax.

To notify the City and County of San Francisco that you will be remitting the Sugary Drinks Tax click here Sugary Drinks Tax Distributor Declaration and complete the form and mail to the address provided.

For more information click here FAQs.

Parking Tax

Parking Operators remit taxes monthly to the Office of the Treasurer and Tax Collector, and have additional requirements including a Certificate of Authority, a Paking Bond, and Revenue Control Equipment fees. If an operator receives $40,000 or less per year in parking revenue per location, and less than $250,000 across all locations, the location may qualify for designation as a Small Operator. Small Operators do not need a Certificate of Authority or parking bond, and file and pay parking taxes annually by January 31st. 

Transient Occupancy Tax (TOT), TID, MED

Transient occupancy operators are those who receive rent in exchange for providing short-term accommodations of less than 30 days. All of these transactions are subject to San Francisco tax laws. An operator who receives rent from a guest must collect Transient Occupancy Taxes (including TID and MED where applicable) from the guest.  An operator must then remit the TOT to the San Francisco Office of Treasurer & Tax Collector along with a tax filing. If more than one operator is involved in a rental transaction, all of the operators share responsibility for ensuring that the Office of Treasurer & Tax Collector receives the taxes paid by the guest.

Additional Guidance for Short-Term Residential Rental Operators ("hosts" and website companies)

Access Line Tax, Telephone Users Tax and Utility Users Tax

Cigarette Litter Abatement Fee 

Stadium Operator Admission Tax

There is a tax imposed on operators of athletic contests, exhibitions and other special events at stadiums in the City based on the price/value of the tickets sold, subject to certain exemptions.
 
If you are operating a taxable athletic content, special event or exhibition you must:
  • Obtain a permit and make a security deposit of a cashier’s check or bond with The Office of the Treasurer & Tax Collector before the event occurs, unless exempt from these requirements. Click here for the Application for Permit Stadium-Admission-Tax-Permit-Application and Deposit.

  • File a Stadium Operator Admission Tax Special Event Statement found here: Stadium-Operator-Admission-Tax-Special-Event-Statement and make full payment of the Stadium Operator Admission Tax balance due within 5 days after the event is concluded.

For relevant definitions, exemptions, and other details regarding the Stadium Operator Admission Tax, please go to: Article 11

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