Hotel | Parking | Utility Taxes
In addition to Annual Business Registration,
the Office of the Treasurer & Tax Collector administers and
collects several third-party taxes levied on businesses by the City and
County. A third-party tax is a tax that is collected directly from
users or customers by a business, and then remitted to the Tax
Collector. In most cases, these taxes take the form of billing
surcharges that customers pay, usually a percentage of the total bill.
The business is responsible for the accurate accounting of the total
amounts collected, and subsequent remittance of monthly or quarterly
payments to the Office of the Treasurer & Tax Collector.
Only certain types of businesses have to collect these taxes. Please
use the links below to determine whether you provide services that fit
one of these tax categories. If so, please be sure to contact our
office so that you can properly register. Our staff will be happy to
answer your questions about collection and remittance of third-party
taxes. Contact us at (415) 554-4400, Monday through Friday, 8 AM to 5
PM PST.
