Business Registration Renewal fees are due on or before May 31 annually. If your account is updated, we will send you a registration renewal notice in April with filing and payment information.
Payroll Expense Tax statement is due end of February annually. If your total San Francisco payroll expense tax is over $150,000, you are required to file annually and may be required to pay prepayments during the year. If your account is updated, we will send you payment and filing information in January. If you meet the prepayment requirements, we will also send you a prepayment notice. Registration, Payroll expense tax and prepayment filing and remittance requirements are codified in Articles 6, 12 and 12-A of the San Francisco Business & Tax Regulations Code. If you do not receive any information or notices, please contact Taxpayer Assistance at (415) 554-4400. It is your responsibility to file and pay if required even if you do not receive any information from our office.
View the full text of these ordinances.
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