Bureau of Delinquent Revenue Payment

The Bureau of Delinquent Revenue (BDR) is the official collection agency for the City and County of San Francisco and is authorized to collect delinquent and outstanding payments and accounts receivable that exceed $300 and are at least 90 days overdue. The division currently collects debt for the Department of Public Health (DPH), Municipal Transportation Agency (SFMTA), Library (SFPL), Fire (SFFD), Planning, Ethics, Building Inspection, Port, San Francisco Airport (SFO), and the Public Utilities Commission (SFPUC), as well as delinquent business and unsecured property taxes.

Pay Outstanding Obligation

The Bureau of Delinquent Revenue Payment Portal provides a summary of outstanding obligations.

Pay Outstanding Obligation

Acceptable forms of payment: Credit card, debit card, or electronic check (eCheck). Electronic Check option is not available for taxpayers with corporate accounts that have ACH debit block and filters in place. We recommend that you confirm with your financial institution whether your account allows such transactions. Maximum online payment amount accepted is $5,000,000.

Mail a check or money order payable to:

San Francisco Tax Collector 
P.O. Box 7027 
San Francisco, CA 94120-7027. 

To avoid delays in processing your payment, please include your Bill Number (formerly BDR Record Number) on your check. 

To have funds electronically transferred to the City and County of San Francisco’s bank account through ACH or Wire Transfer, the following instructions should be provided to your partnering financial institution:

General Bank Reference Address:

JPMorgan Chase New York, NY 10017

ABA/Routing Number (ACH):

For ACH: 028000024
For Wire: 021000021

Bank Account Number:


Bank Account Name:

City and County of San Francisco

For credit to:


Additional Information:

Please include Bill Number or, if applicable, hospital account number

  • Alarm License Fees / False Alarm Penalties

  • Unsecured Personal Property Taxes

  • Unsecured Supplemental Taxes
  • Dept of Public Health Regulatory Licences
  • Business Taxes - Business Registration, Gross Receipts and Payroll Expense Tax, Transient Occupancy, Access Line, Utility Users, Telephone Users, Cigarette Fees
  • San Francisco General Hospital (SFGH) – medical debts

  • San Francisco Fire Department (SFFD) - ambulance services

  • San Francisco Water Department (PUC) – water services
  • Department of Building Inspection – bank returned checks
  • Planning Department – unpaid planning service charges
  • Ethics Commission – mainly unpaid campaign fine & fees
  • San Francisco Public Library - fines and fees
  • Department of Public Works --- annual encroachment assessments & notice of violations
  • San Francisco International Airport --- ground transportation & airport vendors
  • San Francisco Rent Board --- annual rent board fees
  • Port of San Francisco ----- parking stall fees
  • San Francisco Municipal Transportation Agency ----  parking & transit fines

In its duties to collect taxes and other City and County revenue, the Office of the Treasurer and Tax Collector works with debt collection firms to collect some delinquent obligations owed to this office, as well as funds owed to other City Departments, such as the Water DepartmentDepartment of Public Health, and the San Francisco Municipal Transit Agency. The debt collection firms under contract are:

  • Transworld Systems Inc (TSI) 1-877-228-6445
  • Harris & Harris (H&H) 1-866-309-5123

Once your account has been assigned to Transworld Systems Inc (TSI) or Harris & Harris (H&H), you must correspond with them directly to confirm the amount due, or to dispute or make a payment. The City will no longer be able to access your account.

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.