Business Registration Renewal Instructions 2019

Select all applicable business activities in which you engaged in calendar year 2017, regardless of the amount of gross receipts that business activity generated. Most activities are categorized by their 2012 North American Classification System (NAICS) code.

List of San Francisco business activities with (NAICS Codes).

If you were engaged in any business activities not listed on this page, check the box next to line 20, Activity Not Listed Above, and describe the activity or activities in the field that appears.

Business Personal Property

If your business had taxable business personal property in San Francisco in tax year 2017, select “Yes.” Otherwise, select “No.” Visit the Office of the Assessor-Recorder for more information on Business Personal Property. Input your average number of weekly employees for your entire business, including those employed outside of San Francisco in calendar year 2017. This is a survey question that does not affect your amount due.

(For Business Activity: Accommodations)

A short-term residential rental (“host”) is a business that receives rent in exchange for providing short-term (less than 30 days) accommodations in a residential structure. Some hosts receive rent payments through a website company, while others receive payment directly from their guest.

If your business includes a Short-Term Residential Rental, select “Yes.” Otherwise, select “No.” Enter the amount of San Francisco Payroll Expense paid in 2017. Article 12-A of our tax code provides rules for determining San Francisco Payroll Expense. Does your business receive rental income from the operation of one residential structure consisting of three or fewer units? Answer “Yes” or “No”.

Short-Term Residential Rental: Tax Information Category

(For Business Activity: Accommodations)

Airbnb and HostWell are designated by the Tax Collector to collect and remit Transient Occupancy Tax (“TOT”) on behalf of hosts using their online platforms. Select the category that applies to your business, then select the company you work with.

Short-Term Residential Rental: Filing and Payment Frequency

(For Business Activity: Accommodations)

If all rent is received through Airbnb or HostWell, they will collect and remit the TOT for your business.

If some or none of your rent is received through Airbnb or HostWell, you will be asked about a Small Operator designation and tax filing frequency. Small Operators may choose to file and pay TOT annually if their combined gross receipts from rental income is $250,000 or less for all locations and no location has rental income greater than $40,000.

Exemption Certification

If you are exempt from the Business Registration Fee, select “Yes.” This will adjust the amount due to “zero” in the “Calculation of Fees” section. You may be required to upload and provide supporting documentation. Our office will review your documentation to verify tax-exempt status. We will contact you with instructions if the exemption is denied. See below for common exemptions.

Any organization or person documenting the following shall not be required to pay registration fee unless the organization is also engaged within the City in an unrelated trade or business within the meaning of Article 12-A or Article 12-A-1:

1. Any organization having a formally recognized exemption from income taxation pursuant to Section 501(c), 501(d) or 401(a) of the Internal Revenue Code (IRS) of 1986, as amended.
2. As qualified by Sections 502, 503, 504 and 508 (IRS) of 1986, as amended.
3. A person receiving rental income in connections with the operation of a cooperative housing corporation, as defined in Section 216(b) (IRS) of 1986, as amended; one residential structure consisting of fewer than four units; or one residential condominium.
4. A business to the extent that, and only so long as, federal or state law prohibits the imposition of the registration fee upon such business.

Businesses that are exempt from paying the registration fee will not be able to input Gross Receipts. The field will be grayed out and the fee will be zero.

Click “Save & Continue” to proceed to the Taxpayer Statement page to “Submit” your renewal.

Line A – Input your San Francisco Gross Receipts for calendar year 2017.

If your total gross receipts are less than $100,000 you are eligible for the minimum business registration fee.

All Business Activities in San Francisco

If all gross receipts are generated by business activities in San Francisco, and no business activities occur outside of San Francisco, input your total gross receipts in this line.

Fifty percent (50%) of amounts received from rent-controlled properties may be excluded from gross receipts for residential landlords.

Business Activities both Inside and Outside San Francisco

If your total gross receipts both inside and outside of San Francisco exceeded $100,000 in calendar year 2017, look for your business activity and use the worksheet to calculate your San Francisco gross receipts.

The worksheets can be found at http://sftreasurer.org/grossreceiptsworksheets.

Line B – Registration Renewal Fee
This Line displays the calculated fee based on Business Activity and Gross Receipts.

Line C – State Fee
The State of California has imposed an additional state fee of $4 on the renewal of business licenses for purposes of increasing disability access and compliance with construction‐related accessibility requirements and developing educational resources for businesses to facilitate compliance with federal and state disability laws. For more information on SB 1186, visit http://leginfo.legislature.ca.gov.

Line D-F – Late Payment Penalty
> These lines display penalties, interest, and fees for late filings.

Line G – Amount Due
The sum of lines B through F.

Click “Save & Continue” to go on to the Taxpayer Statement page.

After reading the terms of the Taxpayer Statement, certify by entering the information requested below. Click “Submit”.

If you are an agent of the taxpayer authorized to sign the Renewal on the taxpayer’s behalf, you must have a valid executed Power of Attorney. A Power of Attorney Declaration Form POA-1, along with instructions on how to use the form to grant an individual authority to file a Renewal on behalf of a taxpayer, is available.

After clicking “Submit” you will be shown the “Return Submitted” pop up screen. Only now is your renewal submitted.

Click “Continue” to email or download a copy of the renewal and review payment options.

Payment options allows you to enter the Business Tax Payment Portal, where you can print a payment coupon to pay via mail or pay online for free via e-check, or via credit card or debit card which have service fees.

You can also download and print a copy of your renewal as well as email a copy of the filing to an additional email address.

Unless exempt from the Registration Fee, all Business Registration Renewals must be submitted with a payment.

Look for and “Select to Pay” Obligation Type "Business Registration" for Tax Year/Period 2019/01.

Choose your payment method at the bottom of the screen.

To Pay Online by Credit Card / Debit Card/ Electronic Check: Electronic payments are made through our service provider Citybase. Please read the information on the AGREEMENT payment page about acceptable payment types. Citybase confirmation email only indicates a receipt of your payment information. It may take 5-10 business days for the payment to process and clear with your financial institution. Once payment is submitted the transaction cannot be canceled. Service fees may apply.

To Pay by Check: Make check Payable to “San Francisco Tax Collector.” Write the Business Account Number and Bill Number on your check. Include only the payment stub with your payment. Mail to: San Francisco Tax Collector, P.O. Box 7425, San Francisco, CA 94120-7425.

To Pay in Person at City Hall: You may pay in person during business hours (8am – 5pm, excluding holidays) at City Hall – Rm 140, 1 Dr. Carlton B. Goodlett Place, San Francisco, CA 94102. Taxpayers who come to City Hall will experience long wait times during the renewal period.

To Pay by Electronic Transfer (Wire transfer through Federal Wire System or ACH): Contact Us to request wire instructions.

If a payment is not honored by a financial institution, for any reason, the tax payment is null and void. A $50 returned payment fee will be charged.