Advance Determination Program deadline extended and $6M collected through Voluntary Disclosure Program
Posted October 28, 2025
San Francisco - Treasurer José Cisneros today announced the adoption of final regulations guiding how businesses must allocate gross receipts under Proposition M, the business tax reform measure passed by voters in November 2024, alongside an extended program deadline and early success of the Office’s compliance initiatives.
“We’re delivering on our promise to provide clarity and predictability for San Francisco businesses,” said Treasurer José Cisneros. “These regulations reflect meaningful input from the business community, and combined with the programs we’ve put in place, they give businesses the tools they need to contribute to the city’s economic resurgence.”
Key Updates for San Francisco Businesses:
- Final Sourcing Regulations Adopted
The Office has finalized new sourcing regulations for how businesses must source gross receipts to San Francisco. These regulations reflect revisions based on business feedback gathered during a robust public process that began in March, including a public hearing and multiple comment periods. The final regulations are now in effect. - Advance Written Determination Program Deadline Extended to November 30
The Advance Written Determination Program is designed to help businesses get official guidance on tax classification and apportionment. To support businesses seeking clarity after the issuance of final regulations, the Office is also extending the deadline with applications now being accepted through November 30, 2025. - Voluntary Disclosure Program Surpasses $6 Million Collected
Since launching this Spring, the Voluntary Disclosure & Compliance Program has collected more than $6 million from previously unregistered or noncompliant businesses coming into voluntary compliance. In exchange for voluntarily coming into compliance, businesses receive a waiver of certain penalties and taxes.
These milestones build on efforts by the Office to reduce costs and administrative burdens for small businesses. In late 2024, the Office worked with policymakers to pass legislation eliminating annual license fees for many small businesses, waiving 49 separate fees and providing an estimated $10 million in annual relief. Businesses will begin to see this relief in 2026, with particularly significant benefits to the restaurant and nightlife sectors.
Learn more
- Final Sourcing Regulations: sftreasurer.org/FinalSourcingRegulations
- Advance Written Determination Program: sftreasurer.org/AWD
- Voluntary Disclosure & Compliance Program: sftreasurer.org/VDA
- Proposition M: sftreasurer.org/PropM
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