Gross Receipts and Payroll Expense

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Gross Receipts and Payroll Expense

Annual Online Filing: 2017 Gross Receipts Tax & Payroll Expense Tax Return

A reminder notice to file and pay Gross Receipts Tax and Payroll Expense Tax was mailed on February 21 and 22.  If you have already filed and paid, please disregard this notice.  To verify submission, log into the filing (Annual Filing/Payment button below).

Every Business with San Francisco gross receipts of more than $1,090,000 or San Francisco payroll expense of more than $300,000, is required to make three quarterly estimated tax payments and file an annual tax return.

Residential Landlords that rent four or more units, with annual gross receipts less than $1,090,000 and payroll expense less than $300,000 are only required to file an annual tax return.

If you do not meet these requirements, you do not have to file an annual tax return.

Quarterly payments received by our office will be displayed in the annual online filing. Quarterly payments that are late or underpaid will be assessed a 5% penalty.

The Gross Receipts Tax and Payroll Expense Tax Return must be submitted and paid before midnight on 02/28/18.

Click here for late business tax filing and/or payment penalties.


Technical Difficulties?  Click Here

Browser Requirement: Optimized for Internet Explorer 11+, and current versions of Chrome, Firefox, and Safari. Please check and/or update your version before filing.

Online filing may be unavailable from Friday at 5:00PM to Saturday at 9:00PM for maintenance.




Additonal Information:


Additional Assistance:


Available Forms
  • business taxes

Available Forms

Prior Years Gross Receipts and Payroll Expense Annual Returns
Prior Years Payroll Tax Forms (2000-2013)



Need Further Assistance?
Submit a service request.  A Representative will contact you on the SAME DAY of the request if submitted prior to 7:00 pm. Requests received after 7:00 pm will receive a response by the next business day.



The Office of the Treasurer & Tax Collector cannot advise you on tax matters. Therefore, if you have additional questions, it is best to consult your own Tax professional, Tax Attorney or Certified Public Accountant.