All businesses must renew their annual registration and report their annual payroll expense (by either claiming exemption on their Registration Renewal form or by filing a timely Annual Payroll Tax Statement) by the last day of February* each year. This is in accordance with the provisions of the San Francisco Payroll Expense Tax Ordinance No. 275-70 (San Francisco Business and Tax Regulations Code).
The 2010-2011 Business Registration Renewal & 2009 Payroll Expense Tax filing will be considered timely if one of the following criteria is met:
1. The return envelope is postmarked by the United States Postal Service with a date no later than March 1*, 2010; or
2. The statement is delivered to the Office of the Treasurer & Tax Collector, at 1 Dr. Carlton B. Goodlett Place, City Hall, Room 140, San Francisco before the close of business, 5:00 p.m., on March 1*, 2010.
(*When a filing deadline lands on a weekend or holiday, as it does in 2010, the deadline is extended to the close of the next business day.)
The 2010-2011 Registration Renewal form and instructions, are downloadable below.
All continuing businesses (those which will be operating beyond June 30, 2010) must submit a 2010-2011 Registration Renewal form.
2010-2011 Registration Renewal Form (pdf)
Download General Information & Instructions: 2010-2011 Business Registration Renewal & 2009 Payroll Expense Tax Statement (PDF)
Businesses whose 2009 Taxable San Francisco Payroll Expense was less than $66,666.34 are not required to file a 2009 Payroll Tax Statement. Instead they may indicate their payroll status on their Registration Renewal form.
Businesses whose 2008 Taxable San Francisco Payroll Expense was $66,666.34 or greater, however, are required to file a 2009 Payroll Tax Statement. Depending on the level of payroll, the business may still be exempt from actually owing any annual payroll taxes, yet the form must be filed.
Payroll Expense Tax Filing
For those businesses required to file a Payroll Expense Tax Statement, this form will be available to fill out online starting on or before January 25, 2010. Once the form is filled out online, it must be printed and a paper "hard" copy must be submitted to the Office of the Tax Collector by the end of February. This new process for reporting payroll expense is designed to provide accuracy of calculations, online guidance and ease of use, and efficiency of processing.
* NOTE: The online service provided this year for Payroll Expense Taxes allows only for the filling out and printing of the forms required for submission. Neither the actual filing nor the payment of Payroll Expense Taxes can be submitted online this year. Similarly, the online service for renewing business registration -- available to some businesses in prior years -- is being updated to better serve all businesses, and thus is not available for the current renewal season.
Additional Information and Help
Information regarding Proposition Q, including full text of Proposition modifying the San Francisco Payroll Tax
San Francisco Business & Tax Regulations Code
Searchable NAICS Code Listings
Tax Exclusion Eligibility for Biotechnology Companies (PDF)