COVID-19 Response

The Office of the Treasurer & Tax Collector in partnership with the Mayor and Board of Supervisors has taken several actions to provide relief to San Francisco taxpayers to address the economic downturn related to COVID-19. View our video summarizing COVID-19 business tax relief. 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.


 

Tax Relief for Certain Businesses with Gross Receipts of Less Than $25 Million

The Board of Supervisors recently passed legislation that provides pandemic business tax relief to certain businesses that have gross receipts of less than $25 million. Learn more about the legislation and determine if your business qualifies for relief.  

 


 

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:

 

Original Deadline                                        

New Deadline                                         

Business Registration Renewal 2020-21

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

Business Registration Renewal 2021-22 – $25 million or less in 2020 gross receipts

May 31, 2021

November 1, 2021

Business Registration Renewal 2021-22 – more than $25 million in 2020 gross receipts

May 31, 2021

June 30, 2021

Delinquency date for point of sale and weights and measures fees

Anything billed after March 2020

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 2021-22 Business Registration Fee
The 2021-22 Business Registration Fee deadline was originally May 31, 2021. Business with $25 million or less in San Francisco gross receipts will have the deadline deferred to November 1, 2021 while businesses with more than $25 million in gross receipts will have their deadline deferred to June 30, 2021. The yellow 2020-2021 certificate is valid through the deadlines above. 

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 April 30, 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-61-20if 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.