April 30 San Francisco Business Tax Deadlines

Persons other than lessors of residential real estate must file applicable Annual Business Tax Returns if they were engaged in business in San Francisco in 2020 (as defined in Code section 6.2-12, qualified by Code sections 952.3 (f) and (g), and are not otherwise exempt under Code sections 906 or 954, 2105, and 2805, unless all of the following are true:

• Their taxable payroll expense in the City, computed without regard to the small business tax exemption in Code section 905-A, is less than or equal to $320,000; and
• Their combined taxable gross receipts in the City, computed without regard to the small business exemption in Code section 954.1, is less than or equal to $1,200,000.

You ARE ENCOURAGED to file if your 2020 payroll expense was less than $320,000 or gross receipts was less than $1,200,000 AND you made estimated (quarterly) payments toward 2020 San Francisco taxes, as you may be eligible for a refund. If eligible based on your filing, your refund will be processed automatically.  

More information on who must file, including lessors of residential real estate.  

Every person engaging in business within the City, regardless of whether the business or person is subject to taxation, must register within 15 days after commencing business within the City and renew the registration annually.

In general, businesses must register if any of the below statements are true:

• Maintain a fixed place of business within San Francisco.
• Perform work or render services within San Francisco for all or part of any seven days during one tax year.
• Solicit business within San Francisco for all or part of any seven days during one tax year.
• Exercise corporate or franchise powers within San Francisco.
• Own or lease real or personal property within San Francisco for business purposes.
• Regularly maintain a stock of tangible personal property in San Francisco for sale in the ordinary course of business. 
• Employ or loan capital on property within San Francisco.
• Liquidate businesses when the liquidators hold themselves out to the public as conducting such business.
• Use streets in San Francisco for business purposes for any part of seven (7) days during the tax year. 
• Have more than $500,000 in total gross receipts allocated to the City during the tax year.

Unless otherwise required, you do not need to register if your only business is the receipt of rental income in connection with the operation of any of the following:

1. A cooperative housing corporation, as defined in Section 216(b) of the Internal Revenue Code of 1986, as amended;
2. One residential structure consisting of fewer than four units; or
3. One residential condominium.

A single-member entity (including a single-member limited liability company) treated as a disregarded entity for federal income tax purposes will be disregarded for purposes of the Business Registration requirements. Each such entity will be treated as a sole proprietorship, branch, or division of its owner. The owner of the disregarded entity will be the registrant.