As required by our Payroll Expense Tax and Business Registration Ordinance all businesses with a taxable San Francisco payroll expense greater than $150,000 must file a Payroll Expense Tax Statement for their business annually by the last day of February for the prior calendar year (Jan. 1st - Dec. 31st). The Payroll Expense tax rate is 1.5% or .015. You calculate the Payroll Expense Tax by multiplying the business' annual San Francisco payroll expense by 1.5% or .015, the Payroll Expense Tax rate.
Businesses must also renew their Business Registration for the next fiscal year (July 1st - June 30th) if they plan to conduct business during the new fiscal year. The 2014 - 2015 business registration renewal is due on May, 31, 2014.