Business Registration Renewal Instructions 2020-2021

Welcome to the 2021 Business Registration Renewal 
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Use this online form to renew your San Francisco business registration.  If you are no longer in business, go to Business Account Update and close your account.

Your Business Registration is based on a fiscal year.

The renewal filing and payment must be submitted on or before the deadline date.  Failure to pay in full by the deadline will result in penalties, interest and fees.

You will need the following information to complete the renewal and to calculate the business registration fee for 2020-21 renewal:

• Your 2019 taxable San Francisco gross receipts
• Your 2019 San Francisco payroll expense
• Your 2020 Taxable San Francisco Gross Receipts
• The business activities that describe your business
• Average number of employees per week

Click “Save & Continue” to proceed to the next section.

To help keep your account current, it’s important to notify our office of mailing address changes.  Failure to receive notices of filings and payment requirements does not constitute grounds for a penalty waiver.

If our office was notified by the United States Postal Service that your mailing address is “Undeliverable”, you will have the opportunity to update the business mailing address and contact information before renewing the business registration.

Check the box corresponding to each business activity in which you engaged in 2019, regardless of the amount of gross receipts that the business activity generated.  Most activities are categorized by their 2012 North American Industry Classification System (“NAICS”) code.  For more information on the 2012 NAICS codes, go to www.census.gov/eos/www/naics. The “Biotechnology” and “Clean Technology” businesses are described in Code sections 906.1 and 906.2, respectively.  If you are engaged in any business activities not listed on this page, check the box next to line 20, and describe the activity or activities in the field that appears.

Note: Interest earned on savings accounts and other passive investment receipts may be reported in your primary business activity and do not need to be listed as a separate business activity.  

Answer “Yes” or “No” if all business activities are wholly within San Francisco.

(For Business Activity: Accommodations)

*(Businesses that select “Accommodations” as their business activity and are not already identified as a Short Term Residential Rental Host with our office will see the following questions.)

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. 

Are you a Short Term Residential Rental Host? Select “Yes.”  Otherwise, select “No.”

Enter the start date for your Short Term Residential Rental Host business.

Enter the San Francisco rental location address.

Some Hosts receive rent payments through a website company, while others receive payment directly from their guest. 

Airbnb, HostWell, misterb&b and onefinestay are designated by the Tax Collector to collect and remit Transient Occupancy Tax (“TOT”) on behalf of Hosts using their online platforms. 

Select how rent is received for your business, then select the company you work with if applicable. 

Answer “Yes” or “No” if your business has San Francisco payroll expense.  Article 12-A of our tax code provides rules for determining San Francisco payroll expense.

Does this business receive rental income from four or more residential units?  Answer “Yes” or “No” 

Short Term Residential Rental Hosts are Exempt from the Business Registration Fee if they meet all of the following criteria:

• Your only business activity is as a short-term residential rental host
• You do not have any payroll expense, i.e., you do not have any employees              
• You only receive rental income for the operation of one residential structure consisting of fewer than four units; a cooperative housing corporation; or one residential condominium

(For Business Activity: Accommodations)

*(Businesses that have previously identified as a Short Term Residential Rental Host with our office will see the following questions.)

You previously identified as a Short Term Residential Rental Host with our office.  Does your business still include Short Term Residential Rental (“Host”) business?  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. 

Answer “Yes” or “No” if your business still includes a Short Term Residential Rental Host.

Note: If you’re no longer a “Host”, the form will ask you to enter an end date for your “Host” business.

Do you have San Francisco payroll expense for this business? Answer “Yes” or “No”.   Article 12-A of our tax code provides rules for determining San Francisco Payroll Expense.

Does this business receive rental income from four or more residential units?  “Yes” or “No” 

Short Term Residential Rental Hosts are Exempt from the Business Registration Fee if they meet all of the following criteria:

• Your only business activity is as a short-term residential rental host
• You do not have any payroll expense, i.e., you do not have any employees              
• You only receive rental income for the operation of one residential structure consisting of fewer than four units; a cooperative housing corporation; or one residential condominium

Enter your taxable San Francisco gross receipts for tax year 2019. 

Enter whole numbers only. If you have previously been verified as exempt, you will not be able to enter a Gross Receipts amount. This will be used to calculate your 2020-21 registration fee.

To help you calculate your Taxable San Francisco Gross Receipts, an optional worksheet is available for download .   

If All Business Activities in San Francisco

Enter your total 2019 gross receipts if all gross receipts were generated from business activities within San Francisco.

Residential landlords receiving gross receipts from rent controlled properties may exclude their total gross receipts amount by fifty percent (50%).

Enter your taxable San Francisco gross receipts for tax year 2020

Enter whole numbers only. If you have previously been verified as exempt, you will not be able to enter a Gross Receipts amount. This will be used to calculate your 2021-22 registration fee.

To help you calculate your Taxable San Francisco Gross Receipts, an optional worksheet is available for download . 

If Business Activities are both Inside and Outside San Francisco

If your total gross receipts from business activities inside and outside of San Francisco exceeded $100,000 in 2019, use the optional worksheet to calculate your taxable San Francisco gross receipts.

If your total gross receipts from business activities inside and outside of San Francisco was less than $100,000 in 2019, you are eligible for the minimum business registration fee. 

Business Personal Property

If your business had taxable business personal property in San Francisco in tax year 2019, select “Yes.” Otherwise, select “No.”  Visit the Office of the Assessor-Recorder for information on Business Personal Property

Legislation passed to provide pandemic relief to certain businesses that have reported 2019 gross receipts of less than $25 million. The following three questions will help determine if you qualify for this relief.

Do you operate a restaurant or facility that prepares and serves food for delivery or carry out?

Did any of the COVID-19 San Francisco Health Officer Orders require your business to completely stop operating? Please answer yes even if the closure was temporary.

Did you receive more than 50% of your 2019 combined San Francisco Gross Receipts from the business activities described in the two questions above? (For example, if 70% of your 2019 receipts were from your hair salon, and 30% were from your dog daycare, and only the hair salon had to shut down, answer "yes")

Operate out of a Commercial Space

If your business operates out of a commercial space, select "Yes." Otherwise, select "No."  A commercial space is generally any building or structure, or portion of a building or structure, that is not residential real estate. This is a survey question that does not affect your fee.

Number of San Francisco employees

Enter the number of your San Francisco employees (full- and part-time) at the end of the period for which you are filing this Return.

San Francisco payroll expense

Enter your 2019 San Francisco payroll expense here.

Lessor of residential real estate

Select "Yes" if you are a lessor of residential real estate.

Exempt from Registration Fee

Businesses recognized by the IRS as exempt from income taxation may be exempt from paying registration fee.

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.

If you are exempt from the Business Registration Fee, select “Yes.”  

You will 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. 

Click “Calculate Obligation”. 

Line A - 2019 Taxable San Francisco Gross Receipts

Displays the gross receipts that was entered on the previous screen.

Line B – Registration Renewal Fee

Displays the registration renewal fee based on the selected business activity and taxable San Francisco gross receipts.  If the amount is zero, you have claimed an exemption or provided information that indicates your business is exempt from the registration fee.

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, Interest, and Administrative Fee

These lines display penalties, interest, and fees for late filings for renewals submitted after the deadline.

Line G – Amount Due

The sum of lines B through F.

If you have claimed an exemption from the business registration fee the ”Amount Due” on Line G will be zero. 

2020-21 Business Registration Renewal Fee Schedules

2021-22 Business Registration Renewal Fee Schedules 
This fee scheduled is based on Proposition F, which was approved by San Francisco voters on November 2, 2020 and became effective January 1, 2021. 

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.

Clicking the “Payment Options” button will take you to the Business Tax Payment Portal, where you can pay online via e-check or credit card, or print a payment coupon to pay via mail.  

From this page, 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.

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 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.