Every cigarette retailer in the City and County of San Francisco is responsible for paying the Cigarette Litter Abatement Fee of $1.05 per pack of cigarettes sold. Effective January 1, 2023, the Cigarette Litter Abatement Fee will increase to $1.25 per pack from the current $1.05 per pack. Filing and fee payment are due on a quarterly basis.
| Quarter | Filing Period | Due Date |
|---|---|---|
| First Quarter | January 1 - March 31 | April 30 |
| Second Quarter | April 1 - June 30 | July 31 |
| Third Quarter | July 1 - September 30 | October 31 |
| Fourth Quarter | October 1 - December 31 | January 31 |
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