Every cigarette retailer in the City and County of San Francisco is responsible for paying the Cigarette Litter Abatement Fee of $1 per pack of cigarettes sold. Filing and fee payment are due on a quarterly basis.
|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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