Homelessness Gross Receipts Tax (HGR)

The Homelessness Gross Receipts Tax (effective January 1, 2019)  imposes an additional gross receipts tax of 0.175% to 0.69% on combined taxable gross receipts over $50 million. Businesses or combined groups that pay the administrative office tax will pay an additional tax of 1.5% on their payroll expense in San Francisco.

The Homelessness Gross Receipts Tax is filed as part of the Annual Business Tax Return.

                                                          File 2023 Annual Business Tax Returns

Homelessness Gross Receipts tax does not apply to:

  • Certain nonprofit organizations and businesses exempt from local taxation, such as banks and insurance companies;
  • Receipts that are exempt from the gross receipts tax; and
  • Receipts subject to the City’s Early Care and Education Commercial Rents Tax.

Business Activity

Tax Rate

Retail Trade; Wholesale Trade; and Certain Services


Manufacturing; Transportation and Warehousing; Information; Bio-Technology; Clean Technology; and Food Services


Accommodations; Utilities; and Arts Entertainment and Recreation


Private Education and Health Services; Administrative and Support Services; and Miscellaneous Business Activities




Financial Services; Insurance; and Professional, Scientific and Technical Services


Real Estate and Rental and Leasing Services


Estimated business tax payments are due April 30th, July 31st and October 31st. Residential Landlords with less than $2,190,000 in gross receipts are exempt from estimated quarterly business tax payments and will not receive an estimated business tax payment notice. 2024 estimated business tax amounts due will be payable on the business tax payment portal after March 1, 2024 for businesses that file their 2023 Annual Business Tax Return on or before February 29, 2024.  For business that file their 2023 Annual Business Tax Return after March 1, 2024, estimated business tax amounts due will be payable on the business tax payment portal 48 hours after the 2023 Annual Business Tax Return is submitted. Learn more about quarterly estimated payments. 

In November 2018, San Francisco voters approved Proposition C, imposing an additional tax beginning in 2019 on businesses with over $50 million in taxable gross receipts, to fund homeless services.  It appears that PG&E has been collecting a “PROP C TAX SURCHARGE” from its San Francisco customers, and is mischaracterizing the surcharge as a tax that Proposition C requires to be collected from its customers.  Proposition C imposes the tax on businesses, not the business’ customers.  Although PG&E obtained a ruling from the California Public Utilities Commission allowing it to impose and collect a surcharge despite the City’s objections, Proposition C does not require businesses to shift their tax burden to their customers by way of any surcharge.

  • Statement by City Attorney Dennis Herrera on legal victory for Prop. C homeless services ballot measure
  • Statement by Treasurer Cisneros about taxes passed by the voters in the 2018 elections.
  • Article 28: Homelessness Gross Receipts Tax Ordinance
  • San Francisco Business and Tax Regulations Code Sections 6.9-1 through 6.9-5 of Article 6 for additional information on Determinations, Returns and Payments.

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