In addition to Annual Business Registration, the Office of the Treasurer & Tax Collector administers and collects several third-party taxes and fees levied on businesses by the City and County. A third-party tax/fee is collected directly from users or customers by a business, and then remitted to the Tax Collector. In most cases, these taxes and fees 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 collect these taxes and fees. Please use the links below to determine whether you provide services that fit one of these tax or fee 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 and fees. Contact us at 311 (within SF only) or 415-701-2311.
ACCESS LINE TAX AND UTILITY USERS TAX
CIGARETTE LITTER ABATEMENT FEE
- To request a copy of a Cigarette Litter Abatement Fee form, please call 415-554-7833
- For information on the Cigarette Litter Abatement Fee, click here.