Skip to main content
Treasurer & Tax Collector
City and County of San Francisco
Utility Menu
Help Center
Find a Form
About Us
Mission & Values
Our Team
Careers
Request for Proposals
Reports & Plans
News and Updates
Property
Secured Property Taxes
Unsecured Property Taxes
Delinquent Property Taxes
Parcel Tax Exemptions and Special Assessments
Tax Certificates for Final Map Recording (Condo Conversion)
Public Auction
Information for Heirs
Business
Register a Business
First Year Free
Renew Business Registration
Manage Your Business
Taxes & Fees
Gross Receipts Tax (GR)
Commercial Rents Tax (CR)
Commercial Vacancy Tax (CVT)
Cannabis Business Tax (CB)
Empty Homes Tax (EHT)
Homelessness Gross Receipts Tax (HGR)
Overpaid Executive Tax (OE)
Administrative Office Tax (AOT)
Access Line Tax (ALT), Telephone Users Tax (TUT), Utility Users Tax (UUT)
Parking Tax (PK)
Stadium Operator Admission Tax (SD)
Sugary Drinks Tax (SUGARY)
Traffic Congestion Mitigation Tax (TCM)
Transient Occupancy Tax (TOT)
Licenses and Permits
Cigarette Litter Abatement Fee (CIG)
Emergency Alarm and False Alarm Information
Gross Receipts Tax Overview
Tax Collector Regulations
Payments
Property Tax Payment
Business Tax or Fee Payment
Bureau of Delinquent Revenue Payment
False Alarm Payment
SFMTA Payment Plan Portal
Banking & Investments
Banking Services for City Departments
Investments
Municipal Banking Feasibility Task Force
SF Lends
Socially Responsible Banking
In the Community
Financial Justice Project
Office of Financial Empowerment
Save for College
Meet a Financial Coach
Find a Bank Account
SF Lends
Guaranteed Income
Property
Secured Property Taxes
Unsecured Property Taxes
Delinquent Property Taxes
Parcel Tax Exemptions and Special Assessments
Tax Certificates for Final Map Recording (Condo Conversion)
Public Auction
Information for Heirs
Business
Register a Business
First Year Free
Renew Business Registration
Manage Your Business
Taxes & Fees
Gross Receipts Tax (GR)
Commercial Rents Tax (CR)
Commercial Vacancy Tax (CVT)
Cannabis Business Tax (CB)
Empty Homes Tax (EHT)
Homelessness Gross Receipts Tax (HGR)
Overpaid Executive Tax (OE)
Administrative Office Tax (AOT)
Access Line Tax (ALT), Telephone Users Tax (TUT), Utility Users Tax (UUT)
Parking Tax (PK)
Stadium Operator Admission Tax (SD)
Sugary Drinks Tax (SUGARY)
Traffic Congestion Mitigation Tax (TCM)
Transient Occupancy Tax (TOT)
Licenses and Permits
Cigarette Litter Abatement Fee (CIG)
Emergency Alarm and False Alarm Information
Gross Receipts Tax Overview
Tax Collector Regulations
Payments
Property Tax Payment
Business Tax or Fee Payment
Bureau of Delinquent Revenue Payment
False Alarm Payment
SFMTA Payment Plan Portal
Banking & Investments
Banking Services for City Departments
Investments
Municipal Banking Feasibility Task Force
SF Lends
Socially Responsible Banking
In the Community
Financial Justice Project
Office of Financial Empowerment
Save for College
Meet a Financial Coach
Find a Bank Account
SF Lends
Guaranteed Income
Help Center
Find a Form
About Us
Mission & Values
Our Team
Careers
Request for Proposals
Reports & Plans
News and Updates
Business
Businesses are required to register if engaging in the City and County of San Francisco, and to update information as it changes. The registration is in addition to any other taxes or fees paid to operate a business.
Home
Business
Print
Register a Business
San Francisco's Business and Tax Regulations Code requires that every person engaging in business within the City must register within 15 days after commencing business. The business registration is then renewed in May on an annual basis.
First Year Free
First Year Free is a new program to support and revive San Francisco small businesses as the City recovers from the pandemic. The program waives the cost of initial registration fees, initial license fees, first-year permit, and other applicable fees for qualifying businesses.
Renew Business Registration
Business Registration is generally valid for one fiscal year July 1st through June 30th. The business registration is then renewed in May on an annual basis.
Manage Your Business
Manage your account with the Online Account Update application. Renew your business registration. Reset your PIN. Request a Penalty Waiver or Refund. Close your business.
Taxes & Fees
The Office of the Treasurer & Tax Collector collects business various taxes and fees that are required by the San Francisco Business and Tax Regulations Code.
Gross Receipts Tax Overview
The San Francisco Gross Receipts Tax is a local business tax approved by San Francisco voters in 2012 and most recently updated when Proposition F was approved by voters in 2020. This page provides an overview of the Gross Receipts Tax and demonstrates how it is applied to hypothetical businesses.
Tax Collector Regulations
The Tax Collector regulations pursuant to the Tax Collector’s authority to adopt rules under the San Francisco Business and Tax Regulations Code.