Every cigarette retailer in the City and County of San Francisco is responsible for paying the Cigarette Litter Abatement Fee of $1.75 per pack of cigarettes sold. Effective January 1, 2025, the Cigarette Litter Abatement Fee will increase to $1.75 per pack from the current $1.50 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 |
- Cigarette Litter Abatement Fee - 2024 Quarterly Paper Return (PDF)
- Cigarette Litter Abatement Fee - 2023 Quarterly Paper Return (PDF)
- Cigarette Litter Abatement Fee - 2022 Quarterly Paper Return (PDF)
- Cigarette Litter Abatement Fee - 2020 Quarterly Paper Return (PDF)
- Cigarette Litter Abatement Fee - 2019 Quarterly Paper Return (PDF)
Need Further Assistance?
Visit our Help Center to submit a question. Questions submitted before 7:00 pm will receive a response on the SAME DAY. Questions submitted after 7:00 pm will receive a response by the next business day.