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.
Waivers for Entertainment and Nightlife Venues – Pending Board of Supervisors Approval
Legislation is pending at the Board of Supervisors to enact fee and tax waivers for entertainment and nightlife venues. Once enacted, 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 that already paid 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.
Deferral of Business Taxes for Small Businesses
In order to provide immediate cash-flow assistance to small businesses, Treasurer Cisneros partnered with Mayor Breed and deferred 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 February 2021. 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 Business Registration Fee
The City will extend the 2021 Business Registration Fee deadline to March 1, 2021 instead of by May 31, 2020. There are currently 93,000 registered businesses who pay nearly $49 million in Business Registration Fees. The Office of the Treasurer & Tax Collector encourages all businesses who can register and pay their fee to do so. This revenue helps keep the government running and provides vital services that the public relies on.
Deferral of Business Licensing Fees
The City will provide further tax relief for small businesses by delaying the collection of the unified license bill, which includes but is not limited to, charges to restaurants and food businesses, bars, convenience stores, many small retailers, hotels, and tour operators, from City departments that include: Department of Public Health, Entertainment Commission, Fire Department, and Police Department. The due date for license fees otherwise due on March 31, 2020, is extended to March 1, 2021. The Office of the Treasurer & Tax Collector anticipates that the deferral will impact nearly $14 million billed to 11,000 businesses.
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.