Business tax filings and payments received or postmarked after the deadline are generally subject to penalties and fees specified under Section 6.17-1:
- A late payment penalty equal to the fee or tax multiplied by the penalty percentage as described in the table below;
- Interest accruing at 1% per month on the amount that remains unpaid; and
- An administrative fee of $55.
| Payment Received After | Payment Received By |
| |
|---|---|---|---|
| Due date | One month after due date | 5% (0.05) | |
| One month after due date | Two months after due date | 10% (0.10) | |
| Two months after due date | Three months after due date | 15% (0.15) | |
| Three months after due date | N/A | 40% (0.40) |
Have additional questions?
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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.
Note: The City and County of San Francisco, the SF311 Customer Service Center and The Office of the Treasurer & Tax Collector can only provide general information and cannot advise customers on detailed tax matters regarding your particular business. This includes ordinance interpretations and tax calculations of payment or fees. Consult your own Tax professional, Tax Attorney, or Certified Public Accountant for specific questions regarding your business.