A business who seeks a refund of any amount of tax, interest or
penalty that has been overpaid, paid more than once, or has been
erroneously or illegally collected or received by the City, must file a
verified request for refund in writing within one year from the time
the payment of such amount was made or when the return accompanying
such payment was due, whichever comes later.
An application for refund must state under penalty of perjury the
specific grounds upon which the request is founded, and must be signed
by the taxpayer or other person determined to be liable for the tax or
said person’s guardian or conservator. The refund application must be
filed with the Office of the Treasurer & Tax Collector, City Hall,
1 Dr. Carlton B. Goodlett Place, Room 140, San Francisco, CA 94102.
Download Request Form for Tax Refund