COVID-19 Response

Tax Relief for Certain Businesses with Gross Receipts of Less Than $25 Million

The Board of Supervisors passed legislation that provides pandemic business tax relief to certain businesses that have gross receipts of less than $25 million. Learn more about the legislation and determine if you qualify for relief.  

Deferrals of Business Taxes and Fees

Given the pandemic’s impact on businesses, Mayor Breed and the Board of Supervisors have extended deadlines of certain business taxes and fees. The Office of the Treasurer & Tax Collector will sends reminders to file before each deadline. The following deadline extensions have been approved:

Deferral of 2020-21 Business Registration Fee
The 2020-21 Business Registration Fee deadline was extended to April 30, 2021 instead of by June 1, 2020. There are currently 93,000 registered businesses who pay nearly $49 million in Business Registration Fees.

Deferral of 2021-22 Business Registration Fee
The 2021-22 Business Registration Fee deadline was originally May 31, 2021. Business with $25 million or less in San Francisco gross receipts have the deadline deferred to November 1, 2021 while businesses with more than $25 million in gross receipts had their deadline deferred to June 30, 2021. The yellow 2020-2021 certificate is valid through the deadlines above. 

Deferral of Regulatory License Fees
The City provides further tax relief for small businesses by deferring regulatory license fees for 2020-21, which were originally due on March 31, 2020, will now be due on November 1, 2021. The license fees for 2021-22 which were originally due on March 30, 2021 will also be due on November 1, 2021. License Fees include charges collected on behalf of the Department of Public Health, Fire Department, Police Department, Entertainment Commission, and the Office of Cannabis. The Office of the Treasurer & Tax Collector anticipates that the deferral will impact nearly $14 million billed to 11,000 businesses.

Waivers for Entertainment and Nightlife Venues 

The City is providing financial relief for approximately 300 businesses that have a Place of Entertainment permit and that have gross receipts of less than $20 million, representing a total of approximately $2.5 million in support for these businesses. Relief is being provided by waiving regulatory license fees and Business Registration Fees for two years and by waiving Payroll Expense Taxes for 2020. Businesses are not required to pay the waived taxes and fees, and businesses that already paid any of these taxes and fees will receive an automatic refund. Businesses will still be required to file all applicable business tax returns.

Waivers for Restaurants 

The City will provided financial relief for businesses with a Restaurant permit (restaurants permits include H24, H25 and H26 only) and that have gross receipts of less than $750,000. Relief was provided by waiving the previously deferred regulatory license and Business Registration Fees due on April 30, 2021, and by waiving Payroll Expense Taxes for 2020. Businesses were not required to pay the waived taxes and fees, and businesses that already paid any of these taxes and fees will receive an automatic refund.  Businesses will still be required to file all applicable business tax returns.

Property Tax Penalty Waivers 

If you were unable to pay your property taxes by the deadline because of the COVID-19 crisis, we encourage you to submit an online request for a penalty waiver. If approved, you will be able pay your bill without the 10% late payment penalty and $45 administrative fee.