The City of San Francisco is taking measures to support small businesses in San Francisco who are experiencing a slowdown in business as a result of COVID‑19, the disease caused by novel coronavirus. As part of this citywide effort, the Office of the Treasurer & Tax Collector will defer taxes for certain businesses and defer license fees as outlined below. The Office of the Treasurer & Tax Collector will contact taxpayers to provide further details. The City has also created a one-stop website for employers and employees outlining all existing resources, contacts and updates. Please contact 311 via our Help Center with any further questions.
Deferral of Business Taxes for Small Businesses
Quarterly estimated tax payments of the Gross Receipts Tax, Payroll Expense Tax, Commercial Rents Tax, and Homelessness Gross Receipts Tax that would otherwise be due on April 30, 2020, are waived for taxpayers or combined groups that had combined San Francisco gross receipts in calendar year 2019 of $10,000,000 or less. These quarterly estimated tax liabilities must instead be paid along with annual tax payments for tax year 2020, which will generally be due by March 1, 2021.
These bills are typically mailed in late March, but businesses with 2019 gross receipts of $10,000,000 or less will receive a letter instead of a bill.
Deferral of Business License Fees
The Office of the Treasurer & Tax Collector collects annual license fees on behalf of the Department of Public Health, Fire Department, Police Department, Entertainment Commission and the Office of Cannabis. The due date for license fees otherwise due on March 31, 2020, is extended to June 30, 2020.
The license bills have already been mailed. For businesses that have already received them, our office will be following up with an email and letter confirming the due date change by the end of March. The bills will not be reissued.
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.