The Office of the Treasurer & Tax Collector has taken several actions to alleviate the growing financial burdens on San Francisco taxpayers and to address the related economic downturn due to COVID-19. The City has also created a one-stop website for employers and employees outlining all existing resources, contacts and updates. Please visit our Help Center or call 311 with any further questions.
Deferrals of Business Taxes and Fees
Given the pandemic’s continued impact on businesses, Mayor Breed and the Board of Supervisors have further extended deadlines of certain business taxes and fees. The Office of the Treasurer & Tax Collector will send reminders to file before the deadlines approach. The following deadline extensions have been approved:
Business Registration Renewal
June 1, 2020
April 30, 2021
Annual Business Taxes
March 1, 2021
April 30, 2021
2020-21 License Fees
March 31, 2020
November 1, 2021
2021-22 License Fees
March 30, 2021
November 1, 2021
Deferral of 2020-21 Business Registration Fee
The 2020-21 Business Registration Fee deadline has been extended to April 30, 2021 instead of by June 1, 2020. There are currently 93,000 registered businesses who pay nearly $49 million in Business Registration Fees.
Deferral of Annual Business Taxes The 2020 Annual Business Tax Return filing and payment deadline has been extended from March 1, 2021 to April 30, 2021. This includes the filing and payment of returns for Gross Receipts Tax, Payroll Expense Tax, Administrative Office Tax, Homelessness Gross Receipts Tax, and Commercial Rents Tax.
Deferred Business Taxes for Small Businesses
In order to provide immediate cash-flow assistance to small businesses, Treasurer Cisneros partnered with Mayor Breed and deferred 2020 first quarter businesses taxes for small businesses. Businesses are generally required to pre-pay their first quarter business taxes for current tax year by April 30th. This action allowed businesses to defer payment due to the 2020 Annual Business Tax Filing deadline. No interest payments, fees, or fines will accrue as a result of the deferral. This benefit will be offered to businesses with up to $10 million in gross receipts, benefiting approximately 8,050 businesses with an average $5,400 tax payment deferral each.
Deferral of Regulatory License Fees
The City will provide further tax relief for small businesses by deferring regulatory license fees for 2020-21, which were originally due on March 31, 2020, will now be due on November 1, 2021. The license fees for 2021-22 which were originally due on March 30, 2021 will also be due on November 1, 2021. License Fees include charges collected on behalf of the Department of Public Health, Fire Department, Police Department, Entertainment Commission, and the Office of Cannabis. The Office of the Treasurer & Tax Collector anticipates that the deferral will impact nearly $14 million billed to 11,000 businesses.
Waivers for Entertainment and Nightlife Venues
The City will provide financial relief for approximately 300 businesses that have a Place of Entertainment permit and that have gross receipts of less than $20 million, representing a total of approximately $2.5 million in support for these businesses. Relief will be provided by waiving regulatory license fees and Business Registration Fees for two years and by waiving Payroll Expense Taxes for 2020. Businesses are not required to pay the waived taxes and fees, and businesses that already paid any of these taxes and fees will receive an automatic refund. Businesses will still be required to file all applicable business tax returns.
Waivers for Restaurants
The City will provide financial relief for businesses with a Restaurant permit (restaurants permits include H24, H25 and H26 only) and that have gross receipts of less than $750,000. Relief will be provided by waiving the previously deferred regulatory license and Business Registration Fees due on March 1, 2021, and by waiving Payroll Expense Taxes for 2020. Businesses are not required to pay the waived taxes and fees, and businesses that already paid any of these taxes and fees will receive an automatic refund. Businesses will still be required to file all applicable business tax returns.
Property Tax Penalty Waivers
If you were unable to pay your property taxes by the deadline because of the COVID-19 crisis, we encourage you to submit an online request for a penalty waiver. If approved, you will be able pay your bill without the 10% late payment penalty and $45 administrative fee. As a result of the Governor's Executive Order N-61-20, if you are approved for a waiver and you were unable to pay your property taxes for your primary residence or small business because of the COVID-19 crisis, you will have until May 6, 2021 to pay your bill without incurring any late payment penalties.
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.