2009 Payroll Expense Tax Filing (and 2010-2011 Business Registration Renewal): Click here for complete information
As required by our Payroll Expense Tax and Business Registration Ordinance all businesses must file a Payroll Expense Tax Statement for their business annually by February 28th for the prior calendar year (Jan. 1st - Dec. 31st). The Payroll Expense tax rate is 1.5% or .015. You calculate the Payroll Expense Tax by multiplying the business' annual San Francisco payroll expense by 1.5% or .015, the Payroll Expense Tax rate.
Proposition Q Information, Modifying the Payroll Expense Tax, is available here.
As part of their filing, businesses must also renew their Business Registration Certificate for the next fiscal year (July 1st - June 30th) if they plan to conduct business within the new fiscal year.
Payroll Expense Tax Statement forms and instructions
Determination Notice FAQ (pdf)
Statute of Limitations for Tax Refunds
