Annual Business Registration and Tax Form Instructions (25-27)

Annual Business Registration and Tax Form Instructions

2025 Tax Year Filing and 2026–27 Business Registration Renewal

The San Francisco Annual Business Registration and Tax Form includes Business Registration Renewal and, if applicable, the Gross Receipts Tax, Homelessness Gross Receipts Tax, Commercial Rents Tax, Overpaid Executive Gross Receipts Tax, and Administrative Office Tax. To avoid late penalties/fees, your filings must be submitted and paid on or before March 2, 2026.

The San Francisco Business and Tax Regulations Code ("Code") provides the law for computation and rules for filing the Return. Taxpayers should not consider these instructions as authoritative law. These online instructions provide a summary of the applicable rules to assist you with completing the form.

All persons doing business in San Francisco must renew their registration each year, even if they are exempt from the registration fee. For 2025, persons other than lessors of residential real estate are required to file annual business taxes if in the tax year they were engaged in business in San Francisco, were not otherwise exempt, and had more than $5,000,000 in combined taxable San Francisco gross receipts. Exemption and exclusion provisions are listed in Section 954 of th Business and Tax Regulations Code. The most common exemption is for certain non-profit organizations exempt from income tax. Due to the extensive features offered in the online form, taxpayers are encouraged to use it if they are eligible to do so.

You ARE ENCOURAGED to file if your 2025 gross receipts was less than $5,000,000 AND you made estimated (quarterly) payments toward 2025 San Francisco taxes, as you may be eligible for a refund. If eligible based on your filing, your refund will be processed automatically.

Commercial Rents Tax Credit

Persons are required to file if they lease, sublease, or otherwise rent out commercial space in San Francisco and had more than $2,325,000 in combined taxable San Francisco gross receipts. Also, persons taking the Commercial Rents Tax Credit for Child Care Facilities must file a Return regardless of their gross receipts.

Administrative Office Tax

Persons subject to the Administrative Office Tax must file a Return regardless of their gross receipts.

Due to the extensive features offered in the online filing, taxpayers are encouraged to use the online form if they are eligible to do so.

Returns are due by March 2, 2026 unless you have received an extension to file by November 30, 2026. Payments are due by March 2, 2026, regardless of any Return filing extensions. Failure to meet these deadlines will result in penalties, interest, and fees.

Log in to the online filing system using your seven (7) digit Business Account Number, the last four (4) digits of your Tax Identification Number, and your eight (8) character Online PIN. Be sure to enable pop ups on your web browser.

Filing and Payment

All San Francisco businesses must file a unified Annual Business Registration and Tax Form to renew their business registration and file and pay an applicable business taxes. Filing and payments are due on or before March 2, 2026. Online forms must be transmitted before midnight on March 2, 2026. Payments must also be received or postmarked on or before March 2, 2026. Failure to meet these deadlines will result in penalties, interest, and fees.

Small Business Enterprise Exemption Threshold Increases

The small business enterprise exemption threshold for the Gross Receipts Tax (but not including the Administrative Office Tax) is $5,000,000 in combined San Francisco gross receipts for all businesses except lessors of residential real estate.

Commercial Rents Tax Small Business Exemption Threshold

Persons are required to file if they lease, sublease, or otherwise rent out commercial space in San Francisco and had more than $2,325,000 in combined taxable San Francisco gross receipts.

Homelessness Gross Receipts Tax

The tax generally applies to business activities from which the business generates San Francisco gross receipts of over $25 million.

Overpaid Executive Gross Receipts Tax

A business, other than a business subject to the administrative office tax, exempt from the Gross Receipts Tax as a small business enterprise is also generally exempt from the Overpaid Executive Gross Receipts Tax. Additionally, a business is exempt if it meets both of the following criteria:

1,000 or fewer U.S. employees; and
$1 billion or less in gross receipts reported on U.S. federal income tax returns

Business Tax Filing Extension Deadline

If you qualify and request an extension, your deadline to file annual business taxes is November 30. The deadline for an extension to file annual business taxes has changed to better align the City’s extension deadline with California’s deadline, providing additional time to complete returns.

The Gross Receipts Tax and Overpaid Executive Tax small business exemption threshold is $5,000,000 of combined gross receipts within the City. The Homelessness Gross Receipts Tax generally applies to business activities from which the business generates San Francisco gross receipts of over $25 million. The small business exemption threshold for the Commercial Rents Tax is $2,325,000 in combined San Francisco gross receipts from all business activities (not just receipts from the lease of commercial space.)

If you are completely exempt from the Gross Receipts Tax, Commercial Rents Tax, and Homelessness Gross Receipts Tax under Code sections 954, 2105, and 2805, respectively (summarized below), you do not need to file a Return. If you are exempt from only some of the taxes and not all, complete the Return and enter zeros for the tax from which you are exempt.

Code section 954 provides a detailed list of persons that are exempt from the Gross Receipts Tax. Such persons include:

An organization exempt from income taxation by Chapter 4 (commencing with section 23701) of Part 11 of Division 2 of the Revenue and Taxation Code, or Subchapter F (commencing with section 501) of Chapter 1 of Subtitle A of the IRC, as qualified by sections 502, 503, 504, and 508 of the IRC. However, organizations directly engaged within the City in an unrelated trade or business within the meaning of section 513(a) of the IRC that have, from their own operations, unrelated business taxable income within the meaning of section 512(a)(1) of the IRC, do not qualify for this complete exemption.
Banks and financial corporations exempt from local taxation under Article XIII, Section 27 of the California Constitution and Revenue and Taxation Code section 23182.
Insurance companies exempt from local taxation under Article XIII, Section 28 of the California Constitution.
Persons engaging in business as a for-hire motor carrier of property under Revenue and Taxation Code section 7233.
Persons engaging in intercity transportation as a household goods carrier under Public Utilities Code section 5327.
Charter-party carriers operating limousines that are neither domiciled nor maintain a business office with the City under Public Utilities Code section 5371.4.
Any other person upon whom the City is prohibited under the Constitution or laws of the United States or under the Constitution or laws of the State of California from imposing the Gross Receipts Tax.

Code sections 2105, 2805, and 3304 provide detailed lists of persons that are exempt from the Commercial Rents Tax Homelessness Gross Receipts Tax, and Overpaid Executive Tax. Such persons include:

An organization exempt from income taxation by Chapter 4 (commencing with section 23701) of Part 11 of Division 2 of the Revenue and Taxation Code, or Subchapter F (commencing with section 501) of Chapter 1 of Subtitle A of the IRC, as qualified by sections 502, 503, 504, and 508 of the IRC.
Any other person upon whom the City is prohibited under the Constitution or laws of the United States or under the Constitution or laws of the State of California from imposing the Commercial Rents Tax, Homelessness Gross Receipts Tax, or Overpaid Executive Tax, as applicable.

You may not file your Return online and must file a paper Return if one or more of the following is true:

You are a lessor of residential real estate filing for a building that has both rent-controlled and non-rent-controlled units
You are claiming the Tax Credit for Opening a Physical Location in Designated Areas in the City
You are claiming the Tax Credit for Certain First Lessees of Qualified Buildings

To obtain a paper Return, submit an online request for service, or call 3-1-1 from within San Francisco or 415-701-2311 outside of San Francisco.

For purposes of this Return, a lessor of residential real estate is treated as a separate person (with a separate Business Account Number) with respect to each individual building in which it leases residential real estate units, and must file a separate Return for each individual building and for its other business activities combined. A lessor of residential real estate must therefore allocate its gross receipts to each individual building in which it leases residential real estate units and to its other business activities combined. “Residential real estate” means real property where the primary use of or right to use the property is for the purpose of dwelling, sleeping or lodging other than as part of the business activity of accommodations.

In addition to completing the necessary Returns, lessors of residential real estate that engage in any business other than leasing residential real estate (e.g., leasing commercial real estate, retailing, etc.) must complete this Return under a separate Business Account Number for the portion of their business that is not leasing residential real estate.

Lessors of residential real estate in San Francisco must file a Return for each building if they are not otherwise exempt under Code section 954 unless they lease fewer than 4 units in any individual building.

Example : Lessor of Residential Real Estate Registration and Filing Requirements

Assume Corporation A leases 10 residential units and 5 commercial units in Building A, leases 3 residential units and 4 commercial units in Building B, and generates $14,000,000 of gross receipts from these activities.

Based on its books and records, Corporation A determines that $13,000,000 of its gross receipts are from the lease of the 9 commercial units, $750,000 are from the lease of the 10 residential units in Building A, and $250,000 are from the lease of the 3 residential units in Building B.

Corporation A would have to file a Gross Receipts Tax Return reflecting the $13,000,000 gross receipts from the 9 commercial units because its gross receipts were not less than or equal to the small business exemption threshold.

Corporation A would also have to register as a separate person and file a Gross Receipts Tax Return reflecting the $750,000 gross receipts from the 10 residential units in Building A because Corporation A leases more than 3 residential units in Building A. Corporation A would not need to file a Gross Receipts Return for the 3 residential units in Building B because Corporation A leases fewer than 4 residential units in Building B.

All persons and their related entities (defined below) must file Gross Receipts Tax, Commercial Rents Tax, Homelessness Gross Receipts Tax, and Overpaid Executive Tax Returns on a combined basis, reflecting the gross receipts, and other tax attributes (e.g., credits and exclusions, payroll for apportionment, etc.) of all related entities. The Administrative Office Tax, Homelessness Administrative Office Tax, and Overpaid Executive Tax Returns also must be filed on a combined basis. For purposes of these instructions, the terms “you” and “your” will refer to the filer and any related entities if a combined group, unless otherwise noted.

For purposes of this Return, the term “combined group” refers to a taxpayer and all of its related entities. A person is a related entity to a taxpayer if: (1) that person and the taxpayer are permitted or required to have their income reflected on the same combined report for California Franchise or Income Tax purposes; or (2) that person and one or more other persons (including the taxpayer) derive gross receipts solely from sources within California and their business activities are such that, if conducted both within and outside California, a combined report would be required for California Franchise or Income Tax purposes.

Note, generally combined groups of related entities are corporations that file a Form 100 or Form 100W with the California Franchise Tax Board on the basis of a combined report. Generally, S-Corps and their income cannot be included or reflected in a combined report and would not qualify for inclusion in a combined group of related entities, except that unitary partnerships owned by an S-Corp may be included in a combined group with the S-Corp to the extent of the S-Corp’s ownership percentage. Nor would a corporate owner or subsidiary excluded from a water’s edge filing with the California Franchise Tax Board be included in a combined group.

If an entity was a member of your combined group for only a portion of 2024, include that entity in your combined group’s Return for the portion of 2024 that it was a member. For the portion of 2024 that the entity was not a part of your combined group, that entity will have to file separately or as part of another combined group.

If you are currently a non-filing member of a combined group but were a separate entity for a portion of the year, you must file as a separate entity for that portion of 2024 that you were a separate entity engaged in business in San Francisco.

If your combined group for California Franchise or Income Tax purposes includes an entity that is exempt from the Gross Receipts Tax, Commercial Rents Tax, and/or Homelessness Gross Receipts Tax (e.g., banks or financial corporations exempt from local taxation under Article XIII, Section 27 of the California Constitution and Revenue and Taxation Code section 23182), you should exclude the gross receipts, and other tax attributes of this exempt entity from your combined Return.

To file a Return on behalf of a combined group, you must have authorization to file on behalf of each taxpayer in the combined group. A form for this purpose, Authorization To Be Included In Combined Filings (Power of Attorney) – Form POA-2. You do not need to submit this form with your Return.

NOTE: Pursuant to Tax Collector Regulation 2014-2, a single-member entity (including a single-member limited liability company) treated as a disregarded entity for federal income tax purposes will be disregarded for purposes of the Gross Receipts Tax, and business registration requirements. This also applies to the Commercial Rents Tax and Homelessness Gross Receipts Tax. Each such entity will be treated as a sole proprietorship, branch, or division of its owner. The owner of the disregarded entity will be the registrant and taxpayer for purposes of the Gross Receipts Tax, Commercial Rents Tax, Homelessness Gross Receipts Tax, Overpaid Executive Tax, and business registration requirements.

The Return by Section

Filing Questionnaire

Question 1 – Taxable Business Personal Property

Mark “Yes” if you had any taxable business personal property in the City during the tax year. Otherwise mark “No.”

Business Personal Property includes items like machinery, equipment, fixtures, and leasehold improvements held or used in connection with a trade or business. Business property owners must file a property statement each year with the Business Personal Property Division (BPP) of the Office of the Assessor-Recorder detailing the acquisition cost of all supplies, equipment, fixtures, and improvements owned at each location within the City and County of San Francisco.

For more information, visit:
https://sfassessor.org/property-information/business-owners

Question 2 – Average Number of Employees per Week

Enter your average number of weekly employees for your entire business (not just San Francisco). This is a survey question that does not affect your Gross Receipts Tax liability.

Question 3 – Number of San Francisco Employees

Enter the number of your San Francisco employees (full- and part-time) at the end of the period for which you are filing this Return.

Question 4 – 2022 North American Industry Classification System Code

Enter the six digit 2022 North American Industry Classification System Code that best matches your principal business activity. This will be displayed on your registration certificate. To research which NAICS Codes applies to your business, go to the United States Census Bureau Website.

Question 5 – Lessor of Residential Real Estate

Are you filing as a lessor of residential real estate (i.e., residential landlord)? Select “Yes” if this is your only business activity and you will have a simplified filing experience designed for residential landlords. Otherwise, select “No.”

If you select yes to this question, you will be finished with the filing questionnaire. Click Save & Continue to proceed.

Question 6 – Tax Credit

Select “Yes” if you are reporting tax credits. Select “No” if you are not reporting tax credits. Note: The Tax Credit for Certain First Lessees of Qualified Buildings and the Tax Credit for Opening a Physical Location in Designated Areas in the City must be filed via paper returns. If you need further assistance, or to request a paper form, submit an online request for service, or call 3-1-1 from within San Francisco or 415-701-2311 outside of San Francisco.

Question 7 – Do you have one or more single member entities treated as a disregarded entity for federal income tax purposes registered with our office, or are you filing on behalf of one or more related entities in a combined group for any portion of the tax year (even if filing this return separately)?

Select “Yes” if you are filing on behalf of a disregarded entity or an entity that was part of a combined group of related entities (as defined above), or if you (or any portion of your business) were part of a combined group for any portion of the tax year, even if not filing as part of a combined group with this Return. Otherwise select “No.”

Generally, a single member entity disregarded for federal income tax purposes will file a Form 568 with California, listing the sole owner.

Question 8 - Do you have receipts from the lease of Commercial real estate in San Francisco to report, or did you make 2025 estimated Commercial Rents Tax payments? Please note this includes subleases.

Select “Yes” if you receive any amounts from the lease of real estate in San Francisco, including subleases, or made 2025 estimated Commercial Rents Tax. If you do not have amounts from the lease of real estate in San Francisco, or did not make such estimated payments, select “No.”

Questions 9 through 12.

This section contains five questions that will determine whether you are subject to the Administrative Office Tax component of the Gross Receipts Tax. If you are the filer of a combined group, answer these questions on a combined basis. However, for purposes of these questions only, a person is a “related entity” if they could be included in the same combined report for California Franchise or Income Tax purposes but for the existence of a water’s edge election (i.e., you should ignore any water’s edge election for purposes of these five questions).

If you answer: (1) “No” to question 9 and “Yes” to question 10; or (2) “No” to questions 9 and 10, and “No” to any one of questions 11, 12, or 13, you do not qualify for the Administrative Office Tax and will see the Registration Renewal and Gross Receipts Tax filing button on the next page.

If you answer “Yes” to question 9, or “No” to question 10 and “Yes” to each of 11, 12 and 13, you are subject to the Administrative Office Tax and will see the Registration Renewal and Administrative Office Tax filing button on the next page.

For a person or combined group’s classification as engaging in business within the City as an administrative office to change from one tax year to the next, the person or combined group must fail to satisfy at least one of the three conditions for the current tax year and the immediately preceding two tax years. Therefore, if a person or combined group was engaging in business within the City as an administrative office in tax year 2024, by definition it must be engaging in business within the City as an administrative office in tax year 2025.

For a person or combined group’s classification as not engaging in business within the City as an administrative office to change from one tax year to the next, the person or combined group must satisfy all three of the conditions for the current tax year and the immediately preceding two tax years. Therefore, if a person was engaged in business in the City in tax year 2024 but was not engaging in business within the City as an administrative office in tax year 2024, by definition it must not be engaging in business within the City as an administrative office in tax year 2025.

However, if a person or combined group did not engage in business in the City in tax year 2024, AND meets all three criteria for engaging in business within the City as an administrative office in tax year 2025, then it must report as an administrative office since its classification is not changing.

Question 9 –Did this business (and any related entities, as defined in Code section 953.8(c)) engage in business within the City as an administrative office (as defined in Code section 953.8(b)(1)) in tax year 2024?

Select “Yes” if the business engaged in business within the City as an administrative office (as defined in Code section 953.8(b)(1)) in tax year 2024. Otherwise, select “No.”

If you answer Yes, you are subject to the Administrative Office Tax and will see the Registration Renewal and Administrative Office Tax filing button on the next page. Click Save & Continue to proceed.

If you answer No, you will see Question 10 on this page.

Question 10 – Did this business (and any related entities, as defined in Code section 953.8(c)) engage in business within the City in tax year 2024?

Select “Yes” if the business engaged in business within the City in tax year 2024. Otherwise, select “No.” If you select “Yes,” you are not subject to the Administrative Office Tax and you will not see additional questions on this page. Click Save & Continue to proceed.

If you answer No, you will see Question 11 on this page.

Question 11 – Did this business (and any related entities, as defined in Code section 953.8(c)) employ over 1,000 (full-time and part-time) people in the U.S. as of the last day included in this Return?

Select “Yes” or “No.”

If you select “No,” you are not subject to the Administrative Office Tax and you will not see additional questions on this page. Click Save & Continue to proceed.

If you answer Yes, you will see Question 12 on this page.

Question 12 – Did this business (and any related entities, as defined in Code section 953.8(c)) report gross receipts in excess of $1 billion on its federal income tax return(s) for the most recently complete federal income tax year?

Select “Yes” or “No.”

If you select “No,” you are not subject to the Administrative Office Tax and you will not see additional questions on this page. Click Save & Continue to proceed.

If you answer Yes, you will see Question 13 on this page.

Question 13 – Was over 50% of the payroll expense (as defined in Code section 953.8(f)) incurred in San Francisco by this business (and any related entities, as defined in Code section 953.8(c)) associated with providing administrative or management services to itself (or any related entities, as defined in Code section 953.8(c)) for tax year 2025?

Select “Yes” or “No.”

Click Save & Continue to proceed.

Filing Menu

This page displays the taxes and fees available for you to file.

If you answered yes to Question 8 on the Filing Questionnaire page, you will see two filing lines: “Registration Renewal, Gross Receipts Tax, Homelessness Gross Receipts Tax, and Overpaid Executive Tax,” and “Commercial Rents Tax.” If you answered no to Question 8 on the Filing Questionnaire page, you will see only one line.

Administrative Office Tax filers: If you are an Administrative Office Tax filer, then instead of the Gross Receipts line, you will see Registration Renewal, Administrative Office Tax, Homelessness Administrative Office Tax and Overpaid Executive Tax.

If you have not yet filed a tax, and if the deadline has not yet passed, you will see two options: a “File” button and a “Request Extension” button. Click the “File” button to begin or continue your Return. Click the “Request Extension ” button to request a filing extension. After the deadline, you will no longer see the option to file an extension request.

If you have already submitted a Return for a tax, you will see an “Amend” button. Click this button to amend a previously filed Return. You will also see a “View Prior Submission” link. Clicking this link will open an html of your most recently filed Return.

You will also see two buttons at the bottom of the page: Proceed to Pay and Payment Details.

Click the “Proceed to Pay” button to proceed to the online payment portal. This button will not be available until you have submitted at least one Return.

Click the “Payment Details” button to view the payment details our office has on file for this business account.

Tax Credit Selection

If you answered Yes to Question 6 on the Filing Questionnaire page, you will see this page when you click “File” for Registration Renewal, Gross Receipts, Homelessness Gross Receipts and Overpaid Executive Tax, or for Registration Renewal, Administrative Office Tax, Homelessness Administrative Office Tax and Overpaid Executive Tax.

Select the Tax Credit(s) that you are attempting to claim.

To claim the Gross Receipts Tax Credit for Opening a Physical Location in Designated Areas in the City or the Gross Receipts Tax Credit for Certain First Lessees of Qualified Buildings, you must file a paper return. Contact 311 to request a paper return. If you need further assistance, submit an online request for service, or call 3-1-1 from within San Francisco or 415-701-2311 outside of San Francisco.

Stadium Operator Admissions Taxes

To claim the Stadium Operator Admissions Tax credit, check the box for the credit. Enter the amount of Stadium Operator Admissions Tax paid to the City in tax year 2025. If the person or combined group paid a substantially similar tax to another local government, they would report those amounts in this line as well.

The amount of credit for this tax credit will be the amount you enter in the field multiplied by 50%. Multiply the amount reported in line C1 by 50%. This is the amount of credit for this tax credit.

Gross Receipts Tax Credit for Supermarkets and Other Grocery Retailers.

Certain supermarket and grocery businesses with business activities described in NAICS code 445110 (Supermarkets and Other Grocery Retailers (except Convenience Retailers)) can claim a 0.5% annual tax credit against their Gross Receipts Tax liability, up to a maximum annual credit of $4 million. To claim the credit, check the box for the credit.

Business Information Questionnaire

Are you exempt from the Registration Fee?

Non-profits exempt under Internal Revenue Code 501(c), 501(d), 401(a) are common examples of businesses who may be exempt from the registration fee.

Taxable partnerships (including LLCs) that own qualifying affordable housing may also be exempt.

Short-Term Residential Rental hosts are generally not exempt with regard to this question. Certain Hosts that meet specific criteria will have an opportunity to claim an exemption from the Business Registration Fee later in the form.

If you are exempt from the Business Registration Fee, select "Yes," otherwise select "No."

If you select yes, you will be prompted to upload documentation that supports the exempt status. Remove any password protection before uploading the file. After you upload the verification, you will be prompted to enter your 2025 Taxable San Francisco Gross Receipts amount. Enter the amount then Click Save & Continue to proceed.

Do you have any business activities outside of San Francisco?

If you have business activities outside San Francisco select “Yes.” You will not see additional questions on this page. Click Save & Continue to proceed.

If you do not have any business activities outside of San Francisco (all business activities are within San Francisco), select “No.”

Businesses with less than $5,000,000 in global gross receipts qualify as Small Business Exempt. Are you Small Business Exempt?

If you are a business other than a Lessor of residential real estate and your total gross receipts from all business activities everywhere are less than or equal to $5,000,000, select “Yes” that you are small business exempt. Note: If you meet these criteria, but have exclusions and other tax situations, select “No.”

If your global gross receipts are greater than $5,000,000 select “No.” You will not see additional questions on this page. Click Save & Continue to proceed.

2025 Taxable San Francisco Gross Receipts

If you answered that you are Small Business Exempt, you will be prompted to report your 2025 Taxable San Francisco Gross Receipts. Enter your Taxable San Francisco Gross Receipts amount and click Save & Continue to proceed.

Note: If you enter an amount greater than $5,000,000, you will receive an error message and will be unable to proceed.

If this is your first filing submission for Registration Renewal 2026-2027 and Annual Business Tax 2025, and you did not make any 2025 quarterly estimated payments for Annual Business Tax types, then you will proceed to the Registration Renewal Fee page. If you previously filed Gross Receipts Tax, Homelessness Gross Receipts Tax or Overpaid Executive Tax 2025, or if you made 2025 Quarterly Estimated Payments for any of those tax types, then you will proceed to the Business Categories Selection page.

Registration Renewal Fee page

Registration Renewal Fee

This is your calculated Registration Renewal Fee, based on your Taxable San Francisco Gross Receipts.

If you answered that you are Exempt from the Registration Fee, you will see $0 in this field.

State Fee

The State of California has imposed an additional state fee of $4 on the renewal of business licenses for purposes of increasing disability access and compliance with construction‐related accessibility requirements and developing educational resources for businesses to facilitate compliance with federal and state disability laws. For more information on SB 1186, visit http://leginfo.legislature.ca.gov

Registration Total Due

This is your total due for business registration fees. If you are submitting this return after the deadline, this amount will be subject to penalties, interest and administrative fee.

Click Save & Continue to proceed.

Are you a Short Term Residential Rental Host?

If you are not currently identified as a Short Term Residential Rental host with our office, you will not see this question.

If you are currently identified as a Short Term Residential Rental host with our office, you will see this question. If you are no longer a Short Term Residential Rental host, answer No. You will not see additional questions on this page. Click Save & Continue to proceed.

If you are still a Short Term Residential Rental host, answer Yes. You will see an additional question.

Are you exempt from the Business Registration Fee as a Short Term Residential Rental Host?

Short Term Residential Rental Hosts are exempt from the Business Registration Fee if they meet all of the following criteria:

Your only business activity is as a short-term residential rental host
You do not have any payroll expense (you do not have any employees)
You only receive rental income for the operation of one residential structure consisting of fewer than four units, a cooperative housing corporation, or one residential condominium

Answer “Yes” if you meet the criteria to be Short Term Host Exempt. If you meet the criteria to be Short Term Host Exempt, the Registration Renewal Fee amount due will be $0. If you do not meet the criteria, answer “No.” Click Save & Continue to proceed.

Business Categories Selection

Select the Categories that are applicable to your business. For a helpful tool to determine your Category, click here. Search for your activity, note the Category and return to the filing to complete your Return.

If you have $10,000 or less in gross receipts from any one of Business Activity Categories 1 through 7, inclusive, prior to applying allocation or apportionment rules, you may include those receipts in the Business Activity Category that generated the most gross receipts before allocating or apportioning gross receipts. If no single activity generated the most gross receipts because you had the same amount of gross receipts from more than one Business Activity Category, then you may include the $10,000 or less in gross receipts in the Business Activity Category with the highest tax rates among the Business Activity Categories that generated the same highest amount of gross receipts.

Note for Gross Receipts Tax Credit for Supermarkets and Other Grocery Retailers: If you are claiming theGross Receipts Tax Credit for Supermarkets and Other Grocery Retailers, then the form will automatically select Category 1 for you. Review and select any additional applicable Categories.

Apportionment

Generally, taxpayers with business activities both inside and outside the City in Category 1, 4, 5, or 6 would apportion gross receipts using payroll. Business activities outside the City may include payroll expense, sales, or services provided to customers outside the City. If you checked as applicable Category 1, 4, 5, or 6, these business activity categories calculate taxable gross receipts in part by payroll apportionment. Complete the apportionment section to calculate your payroll apportionment.

If you are only reporting business activities in Categories 2, 3, or 7, or you are a lessor of residential real estate, you will not see Apportionment questions.

Do you have payroll outside of San Francisco?

Answer “Yes” or “No.”

If you answer No, your payroll apportionment percentage will be 100%. Click Save & Continue to proceed.

If you answer Yes, you will see additional questions on this page.

Payroll within San Francisco

Payroll within San Francisco is determined by allocating total payroll within and outside San Francisco under Code section 956.2(e). If you had no payroll within San Francisco during tax year 2025, enter zero.

Payroll within and outside San Francisco

Total payroll within and outside San Francisco is the total worldwide compensation paid by you and any related entities, unless you made a valid water’s edge election for California Franchise Tax purposes, in which case your total payroll is determined in accordance with that election. If you had employees, “compensation” means wages, salaries, commissions, and any other form of remuneration paid to those employees for services. If you had no employees, compensation includes all taxable income for federal income tax purposes of your owners or proprietors who are individuals. If you had no payroll during tax year 2025, enter zero.

The form will calculate your Payroll apportionment percentage.

Click Save & Continue to proceed.

Gross Receipts Calculation by Categories

For each Category selected, the online return will walk you through the calculation of your taxable gross receipts. If you are a combined group, provide this information on a water’s edge or worldwide basis, depending on the election you made that governs your California Franchise Tax Board filing for 2025.

For Filers claiming the Gross Receipts Tax Credit for Supermarkets and Other Grocery Retailers, see Gross Receipts Tax Credit for Supermarkets and Other Grocery Retailers under the Tax Credit Selection section.

NOTE: If you are reporting the Gross Receipts Tax Credit for Supermarkets and Other Grocery Retailers, only report the gross receipts from business activities other than Supermarkets and Other Grocery Retailers on this tab.

Category 1

A. Gross Receipts

Enter your worldwide or water’s edge gross receipts for Category 1 Business Activities in tax year 2025, including, but not limited to, amounts derived from sales, services, dealings in property, interest, rent, royalties, dividends, licensing fees, other fees, commissions and distributed amounts from other business entities. Include gross receipts in the year that they are recognized as gross income for federal income tax reporting purposes. Do not include as gross receipts cash discounts allowed or taken on sales, or cash and credit refunds made to customers for returned merchandise.

Report all gross receipts prior to exclusions in Part A. To the extent you may exclude certain amounts from taxable gross receipts, those amounts will be reported in Part B.

B. Do you have exclusions to report?

Answer “Yes” if you have exclusions to report for this Category. If you answer Yes, you will see questions B1 through B8 to report your gross receipts exclusions for the Category. You must report worldwide or water’s edge gross receipts exclusions for you (and your related entities if filing as a combined group) prior to allocation or apportionment.

If you answer “No” you will not see questions B1 through B8.

B1. Related Entities

For Business Activities in this Category, enter all amounts received from or charged to any related entity (as defined in Code section 952.5) in tax year 2025, to the extent included in Part A.

If you enter an amount greater than 0, you will be required to upload supporting documentation. Upload documentation that includes the Business Account Numbers (if available), Federal Tax Identification Numbers, and names of the related entities from which you received gross receipts. Be sure to remove password protection from documents before uploading.

If you are excluding amounts received in business activity categories 2, 3, or 7, include the amounts derived from or related to real properties in San Francisco.

If you are excluding amounts received in business activity categories 1, 4, 5, or 6, include the amounts received within and outside San Francisco from each related entity.

B2. Investment Receipts—Interest, Dividends, and Other Amounts

For Business Activities in this Category, enter the sum of all interest, dividends, and other amounts received from the ownership or sale of financial instruments and distributions from business entities in tax year 2025, provided such items are directly derived exclusively from the investment of capital and not from the sale of property other than financial instruments, or from the provision of services, to any person, to the extent included in Part A. “Financial instruments” include: (1) stocks or other similar written instruments evidencing a right to participate in the assets of any business; (2) bonds or other evidence of indebtedness; and (3) any other marketable securities.

B3. Allocations of Income, Gain, and Distributions From an Investment In a Pass-through Entity

For Business Activities in this Category, enter the sum of all allocations of income or gains, or distributions (including returns on capital) in tax year 2025 from an entity treated as a pass-through entity for federal income tax purposes, provided such allocations or distributions are derived exclusively from your investment in such entity, and not from any other property sold to, or services provided to, such entity. Include amounts only to the extent included in Part A.

If you enter an amount greater than 0, you will be required to upload supporting documentation. Be sure to remove password protection from documents before uploading.

B4. Receipts From the Sale of Real Property with Respect to Which the Real Property Transfer Tax Was Paid

For Business Activities in this Category, enter the sum of all receipts received from the sale of real property in tax year 2025 with respect to which the Real Property Transfer Tax imposed by Article 12-C of the Code has been paid to the City. Per Tax Collector Regulation 2016-1, a person may only exclude from gross receipts those receipts from the sale of real property where the Real Property Transfer Tax imposed by Article 12-C of the Business and Tax Regulations Code was paid with respect to that particular sale by December 31 of the tax year in which the gross receipts at issue would otherwise be subject to the Gross Receipts Tax in Article 12-A-1.

If you enter an amount greater than 0, you will be required to upload supporting documentation. Upload documentation that includes the Block, Lot and address of the real property the transfer of which the Real Property Transfer Tax was paid. Include the amounts received from the sale of each real property. Be sure to remove password protection from documents before uploading.

B5. Excludable Taxes

For Business Activities in this Category, enter the sum of all excludable taxes in tax year 2025. Taxes excluded from gross receipts include only:

Taxes imposed on or with respect to retail sales;
Taxes imposed upon a person for which that person is reimbursed by means of a separately stated charge to a purchaser, lessee, licensee or customer (see Tax Collector Regulation 2019-1); and
Third-party taxes that a taxpayer collects from or on behalf of the taxpayer’s customers and remits to the appropriate governmental entity imposing such tax.

Include amounts only to the extent included in Part A.

B6. Other Amounts

For Business Activities in this Category, enter the sum of any other amounts excludable by law if included in Part A and not otherwise included in lines B1-B5.

B7. Total Exclusions Amount

This line sums lines B1 through B6.

B8. Total Gross Receipts after exclusions

This line shows Line A minus Line B7.

C1. Payroll apportionment percentage

This line shows the payroll apportionment percentage calculated on the Business Categories selection page.

C2. Payroll apportioned gross receipts for this category

This line shows the payroll apportioned gross receipts for this category. (Line B8 x Line C1 x 25%).

D. Do you have any Gross Receipts to report outside of San Francisco for this category?

Answer “Yes” if you have Gross Receipts to report outside of San Francisco for this Category. If you answer Yes, you will see questions D1 through D11.

If you answer No, you will not see questions D1 through D11.

D1. Sales of Tangible Personal Property

For this Category, enter Business Activity gross receipts from sales of tangible personal property delivered or shipped to a purchaser within San Francisco in the column “In or Within San Francisco.” For this Category, enter Business Activity gross receipts from sales of tangible personal property delivered or shipped to a purchaser outside San Francisco in the column “Outside San Francisco.”

D2. Real Property

For this Category, enter Business Activity gross receipts from the sale, lease, rental, or licensing of real property located in San Francisco in the column “In or Within San Francisco.” For this Category, enter Business Activity gross receipts from the sale, lease, rental, or licensing of real property located outside San Francisco in the column “Outside San Francisco.”

D3. Rental, Lease, or Licensing of Tangible Personal Property

For this Category, enter Business Activity gross receipts from the rental, lease, or licensing of tangible personal property located in the column “In or Within San Francisco.” For this Category, enter Business Activity gross receipts from the rental, lease, or licensing of tangible personal property located in San Francisco in the column “Outside San Francisco.”

D4. Services

For this Category, enter Business Activity gross receipts from services to the extent the purchaser of the services received the benefit of the services in San Francisco in the column “In or Within San Francisco.”. For this Category, enter Business Activity gross receipts from services to the extent the purchaser of the services received the benefit of the services outside San Francisco in the column “In or Within San Francisco.”

D5. Intangible Property

For this Category, enter Business Activity gross receipts from intangible property to the extent it was used in San Francisco in the column “In or Within San Francisco.”. For this Category, enter Business Activity gross receipts from intangible property to the extent it was used outside San Francisco in the column “In or Within San Francisco.”

D6. Sales of Financial Instruments

For this Category, enter Business Activity gross receipts from the sale of financial instruments where the customer is located in San Francisco in the column “In or Within San Francisco.”. For this Category, enter Business Activity gross receipts from the sale of financial instruments where the customer is not located in San Francisco in the column “In or Within San Francisco.”

D7. Total Gross Receipts Allocated to San Francisco

The form sums lines D1 through D6, column by column. The result in the Column “Total” should match line B8.

D8. Benefit of the Services; Reasonable Approximation

Select Yes or No. For line D4, did you use reasonable approximation for reporting gross receipts from services to the extent the purchaser received the benefit of the services in San Francisco? If Yes, provide a brief description of your methodology in the line.

D9. Intangible Property

Select Yes or No. For line D5, did you use reasonable approximation for reporting gross receipts from intangible property to the extent used in San Francisco? If Yes, provide a brief description of your methodology in the line.

D10. Sales of Financial Instruments

Select Yes or No. For line D6, did you use reasonable approximation for reporting gross receipts from sales of financial instruments where the customer is located in San Francisco? If Yes, provide a brief description of your methodology in the line.

D11. Allocation Adjustment

The form will multiply line D7 by 75%. These are the adjusted allocated gross receipts for this Category.

D12. Allocated gross receipts for this category

These are the adjusted allocated gross receipts for this Category.

Taxable San Francisco Gross Receipts for this Category

The form will sum lines D12 and C2. These are your allocated and apportioned San Francisco gross receipts for Business Activities in this category.

Category 2

A. Gross Receipts

Enter your gross receipts derived from or related to real properties located in San Francisco for Category 2 Business Activities in tax year 2025, including, but not limited to, amounts derived from sales, services, dealings in property, interest, rent, royalties, dividends, licensing fees, other fees, commissions and distributed amounts from other business entities. Include gross receipts in the year that they are recognized as gross income for federal income tax reporting purposes. Do not include as gross receipts cash discounts allowed or taken on sales, or cash and credit refunds made to customers for returned merchandise.

Report all gross receipts prior to exclusions in Part A. To the extent you may exclude certain amounts from taxable gross receipts, those amounts will be reported in Part B.

B. Do you have exclusions to report?

Answer “Yes” if you have exclusions to report for this Category. If you answer Yes, you will see questions B1 through B8 to report your gross receipts exclusions for the Category. You will be reporting your gross receipts exclusions in Category 2 Business Activities. You must report exclusions from gross receipts derived from or related to real properties located in San Francisco for you (and your related entities if filing as a combined group).

If you answer “No” you will not see questions B1 through B8.

B1. Related Entities

For Category 2 Business Activities, enter all amounts received from or charged to any related entity (as defined in Code section 952.5) in tax year 2025, to the extent included in Part A.

Include the amounts derived from or related to real properties in San Francisco.

B2. Investment Receipts—Interest, Dividends, and Other Amounts

B3. Allocations of Income, Gain, and Distributions From an Investment In a Pass-through Entity

If you enter an amount greater than 0, you will be required to upload supporting documentation. Be sure to remove password protection from documents before uploading.

B4. Receipts From the Sale of Real Property with Respect to Which the Real Property Transfer Tax Was Paid

B5. Excludable Taxes

For Business Activities in this Category, enter the sum of all excludable taxes in tax year 2025. Taxes excluded from gross receipts include only:

Taxes imposed on or with respect to retail sales;
Taxes imposed upon a person for which that person is reimbursed by means of a separately stated charge to a purchaser, lessee, licensee or customer (see Tax Collector Regulation 2019-1); and
Third-party taxes that a taxpayer collects from or on behalf of the taxpayer’s customers and remits to the appropriate governmental entity imposing such tax.

Include amounts only to the extent included in Part A.

B6. Other Amounts

For Business Activities in this Category, enter the sum of any other amounts excludable by law if included in Part A and not otherwise included in lines B1-B5.

B7. Total Exclusions Amount

This line sums lines B1 through B6.

B8. Total Gross Receipts after exclusions

This line shows Line A minus Line B7.

Taxable San Francisco Gross Receipts for this Category

The form will display the Taxable San Francisco Gross Receipts for this Category.

Category 3 (Other Than as a Lessor of Residential Real Estate)

A. Gross Receipts

Enter your gross receipts derived from or related to real property in San Francisco for Category 3 Business Activities in tax year 2025, including, but not limited to, amounts derived from sales, services, dealings in property, interest, rent, royalties, dividends, licensing fees, other fees, commissions and distributed amounts from other business entities. Include gross receipts in the year that they are recognized as gross income for federal income tax reporting purposes. Do not include as gross receipts cash discounts allowed or taken on sales, or cash and credit refunds made to customers for returned merchandise.

Report all gross receipts prior to exclusions in Part A. To the extent you may exclude certain amounts from taxable gross receipts, those amounts will be reported in Part B.

B. Do you have exclusions to report?

Answer “Yes” if you have exclusions to report for this Category. If you answer Yes, you will see questions B1 through B8 to report your gross receipts exclusions for the Category. You must report exclusions from gross receipts derived from or related to real properties located in San Francisco for you (and your related entities if filing as a combined group).

If you answer “No” you will not see questions B1 through B8.

B1. Related Entities

For Business Activities in this Category, enter all amounts received from or charged to any related entity (as defined in Code section 952.5) in tax year 2025, to the extent included in Part A.

If you are excluding amounts received in business activity categories 2, 3, or 7, include the amounts derived from or related to real properties in San Francisco.

B2. Investment Receipts—Interest, Dividends, and Other Amounts

B3. Allocations of Income, Gain, and Distributions From an Investment In a Pass-through Entity

If you enter an amount greater than 0, you will be required to upload supporting documentation. Be sure to remove password protection from documents before uploading.

B4. Receipts From the Sale of Real Property with Respect to Which the Real Property Transfer Tax Was Paid

B5. Excludable Taxes

For Business Activities in this Category, enter the sum of all excludable taxes in tax year 2025. Taxes excluded from gross receipts include only:

Taxes imposed on or with respect to retail sales;
Taxes imposed upon a person for which that person is reimbursed by means of a separately stated charge to a purchaser, lessee, licensee or customer (see Tax Collector Regulation 2019-1); and
Third-party taxes that a taxpayer collects from or on behalf of the taxpayer’s customers and remits to the appropriate governmental entity imposing such tax.

Include amounts only to the extent included in Part A.

B6. Other Amounts

For Business Activities in this Category, enter the sum of any other amounts excludable by law if included in Part A and not otherwise included in lines B1-B5.

B7. Total Exclusions Amount

This line sums lines B1 through B6.

B8. Total Gross Receipts after exclusions

This line shows Line A minus Line B7.

Taxable San Francisco Gross Receipts for this Category

The form will display the Taxable San Francisco Gross Receipts for this Category.

Category 4

A. Gross Receipts

Enter your worldwide or water’s edge gross receipts for Category 4 Business Activities in tax year 2025, including, but not limited to, amounts derived from sales, services, dealings in property, interest, rent, royalties, dividends, licensing fees, other fees, commissions and distributed amounts from other business entities. Include gross receipts in the year that they are recognized as gross income for federal income tax reporting purposes. Do not include as gross receipts cash discounts allowed or taken on sales, or cash and credit refunds made to customers for returned merchandise.

Report all gross receipts prior to exclusions in Part A. To the extent you may exclude certain amounts from taxable gross receipts, those amounts will be reported in Part B.

B. Do you have exclusions to report?

If you answer “No” you will not see questions B1 through B8.

B1. Related Entities

For Business Activities in this Category, enter all amounts received from or charged to any related entity (as defined in Code section 952.5) in tax year 2025, to the extent included in Part A.

If you are excluding amounts received in business activity categories 2, 3, or 7, include the amounts derived from or related to real properties in San Francisco.

If you are excluding amounts received in business activity categories 1, 4, 5, or 6, include the amounts received within and outside San Francisco from each related entity.

B2. Investment Receipts—Interest, Dividends, and Other Amounts

B3. Allocations of Income, Gain, and Distributions From an Investment In a Pass-through Entity

If you enter an amount greater than 0, you will be required to upload supporting documentation. Be sure to remove password protection from documents before uploading.

B4. Receipts From the Sale of Real Property with Respect to Which the Real Property Transfer Tax Was Paid

B5. Excludable Taxes

For Business Activities in this Category, enter the sum of all excludable taxes in tax year 2025. Taxes excluded from gross receipts include only:

Taxes imposed on or with respect to retail sales;
Taxes imposed upon a person for which that person is reimbursed by means of a separately stated charge to a purchaser, lessee, licensee or customer (see Tax Collector Regulation 2019-1); and
Third-party taxes that a taxpayer collects from or on behalf of the taxpayer’s customers and remits to the appropriate governmental entity imposing such tax.

Include amounts only to the extent included in Part A.

B6. Other Amounts

For Business Activities in this Category, enter the sum of any other amounts excludable by law if included in Part A and not otherwise included in lines B1-B5.

B7. Total Exclusions Amount

This line sums lines B1 through B6.

B8. Total Gross Receipts after exclusions

This line shows Line A minus Line B7.

C1. Payroll apportionment percentage

This line shows the payroll apportionment percentage calculated on the Business Categories selection page.

C2. Payroll apportioned gross receipts for this category

This line shows the payroll apportioned gross receipts for this category. (Line B8 x Line C1 x 25%).

D. Do you have any Gross Receipts to report outside of San Francisco for this category?

Answer “Yes” if you have Gross Receipts to report outside of San Francisco for this Category. If you answer Yes, you will see questions D1 through D11.

If you answer No, you will not see questions D1 through D11.

D1. Sales of Tangible Personal Property

D2. Real Property

D3. Rental, Lease, or Licensing of Tangible Personal Property

D4. Services

D5. Intangible Property

D6. Sales of Financial Instruments

D7. Total Gross Receipts Allocated to San Francisco

The form sums lines D1 through D6, column by column. The result in the Column “Total” should match line B8.

D8. Benefit of the Services; Reasonable Approximation

D9. Intangible Property

D10. Sales of Financial Instruments

D11. Allocation Adjustment

The form will multiply line D7 by 75%. These are the adjusted allocated gross receipts for this Category.

D12. Allocated gross receipts for this category

These are the adjusted allocated gross receipts for this Category.

Taxable San Francisco Gross Receipts for this Category

The form will sum lines D12 and C2. These are your allocated and apportioned San Francisco gross receipts for Business Activities in this category.

Category 5

A. Gross Receipts

Enter your worldwide or water’s edge gross receipts for Category 5 Business Activities in tax year 2025, including, but not limited to, amounts derived from sales, services, dealings in property, interest, rent, royalties, dividends, licensing fees, other fees, commissions and distributed amounts from other business entities. Include gross receipts in the year that they are recognized as gross income for federal income tax reporting purposes. Do not include as gross receipts cash discounts allowed or taken on sales, or cash and credit refunds made to customers for returned merchandise.

Report all gross receipts prior to exclusions in Part A. To the extent you may exclude certain amounts from taxable gross receipts, those amounts will be reported in Part B.

B. Do you have exclusions to report?

If you answer “No” you will not see questions B1 through B8.

B1. Related Entities

For Business Activities in this Category, enter all amounts received from or charged to any related entity (as defined in Code section 952.5) in tax year 2025, to the extent included in Part A.

If you are excluding amounts received in business activity categories 2, 3, or 7, include the amounts derived from or related to real properties in San Francisco.

If you are excluding amounts received in business activity categories 1, 4, 5, or 6, include the amounts received within and outside San Francisco from each related entity.

B2. Investment Receipts—Interest, Dividends, and Other Amounts

B3. Allocations of Income, Gain, and Distributions From an Investment In a Pass-through Entity

If you enter an amount greater than 0, you will be required to upload supporting documentation. Be sure to remove password protection from documents before uploading.

B4. Receipts From the Sale of Real Property with Respect to Which the Real Property Transfer Tax Was Paid

B5. Excludable Taxes

For Business Activities in this Category, enter the sum of all excludable taxes in tax year 2025. Taxes excluded from gross receipts include only:

Taxes imposed on or with respect to retail sales;
Taxes imposed upon a person for which that person is reimbursed by means of a separately stated charge to a purchaser, lessee, licensee or customer (see Tax Collector Regulation 2019-1); and
Third-party taxes that a taxpayer collects from or on behalf of the taxpayer’s customers and remits to the appropriate governmental entity imposing such tax.

Include amounts only to the extent included in Part A.

B6. Other Amounts

For Business Activities in this Category, enter the sum of any other amounts excludable by law if included in Part A and not otherwise included in lines B1-B5.

B7. Total Exclusions Amount

This line sums lines B1 through B6.

B8. Total Gross Receipts after exclusions

This line shows Line A minus Line B7.

C1. Payroll apportionment percentage

This line shows the payroll apportionment percentage calculated on the Business Categories selection page.

C2. Payroll apportioned gross receipts for this category

This line shows the payroll apportioned gross receipts for this category. (Line B8 x Line C1 x 25%).

D. Do you have any Gross Receipts to report outside of San Francisco for this category?

Answer “Yes” if you have Gross Receipts to report outside of San Francisco for this Category. If you answer Yes, you will see questions D1 through D11.

If you answer No, you will not see questions D1 through D11.

D1. Sales of Tangible Personal Property

D2. Real Property

D3. Rental, Lease, or Licensing of Tangible Personal Property

D4. Services

D5. Intangible Property

D6. Sales of Financial Instruments

D7. Total Gross Receipts Allocated to San Francisco

The form sums lines D1 through D6, column by column. The result in the Column “Total” should match line B8.

D8. Benefit of the Services; Reasonable Approximation

D9. Intangible Property

D10. Sales of Financial Instruments

D11. Allocation Adjustment

The form will multiply line D7 by 75%. These are the adjusted allocated gross receipts for this Category.

D12. Allocated gross receipts for this category

These are the adjusted allocated gross receipts for this Category.

Taxable San Francisco Gross Receipts for this Category

The form will sum lines D12 and C2. These are your allocated and apportioned San Francisco gross receipts for Business Activities in this category.

Category 6

A. Gross Receipts

Enter your worldwide or water’s edge gross receipts for Category 6 Business Activities in tax year 2025, including, but not limited to, amounts derived from sales, services, dealings in property, interest, rent, royalties, dividends, licensing fees, other fees, commissions and distributed amounts from other business entities. Include gross receipts in the year that they are recognized as gross income for federal income tax reporting purposes. Do not include as gross receipts cash discounts allowed or taken on sales, or cash and credit refunds made to customers for returned merchandise.

Report all gross receipts prior to exclusions in Part A. To the extent you may exclude certain amounts from taxable gross receipts, those amounts will be reported in Part B.

B. Do you have exclusions to report?

If you answer “No” you will not see questions B1 through B8.

B1. Related Entities

For Business Activities in this Category, enter all amounts received from or charged to any related entity (as defined in Code section 952.5) in tax year 2025, to the extent included in Part A.

If you are excluding amounts received in business activity categories 2, 3, or 7, include the amounts derived from or related to real properties in San Francisco.

If you are excluding amounts received in business activity categories 1, 4, 5, or 6, include the amounts received within and outside San Francisco from each related entity.

B2. Investment Receipts—Interest, Dividends, and Other Amounts

B3. Allocations of Income, Gain, and Distributions From an Investment In a Pass-through Entity

If you enter an amount greater than 0, you will be required to upload supporting documentation. Be sure to remove password protection from documents before uploading.

B4. Receipts From the Sale of Real Property with Respect to Which the Real Property Transfer Tax Was Paid

B5. Excludable Taxes

For Business Activities in this Category, enter the sum of all excludable taxes in tax year 2025. Taxes excluded from gross receipts include only:

Taxes imposed on or with respect to retail sales;
Taxes imposed upon a person for which that person is reimbursed by means of a separately stated charge to a purchaser, lessee, licensee or customer (see Tax Collector Regulation 2019-1); and
Third-party taxes that a taxpayer collects from or on behalf of the taxpayer’s customers and remits to the appropriate governmental entity imposing such tax.

Include amounts only to the extent included in Part A.

B6. Other Amounts

For Business Activities in this Category, enter the sum of any other amounts excludable by law if included in Part A and not otherwise included in lines B1-B5.

B7. Total Exclusions Amount

This line sums lines B1 through B6.

B8. Total Gross Receipts after exclusions

This line shows Line A minus Line B7.

C1. Payroll apportionment percentage

This line shows the payroll apportionment percentage calculated on the Business Categories selection page.

C2. Payroll apportioned gross receipts for this category

This line shows the payroll apportioned gross receipts for this category. (Line B8 x Line C1 x 25%).

D. Do you have any Gross Receipts to report outside of San Francisco for this category?

Answer “Yes” if you have Gross Receipts to report outside of San Francisco for this Category. If you answer Yes, you will see questions D1 through D11.

If you answer No, you will not see questions D1 through D11.

D1. Sales of Tangible Personal Property

D2. Real Property

D3. Rental, Lease, or Licensing of Tangible Personal Property

D4. Services

D5. Intangible Property

D6. Sales of Financial Instruments

D7. Total Gross Receipts Allocated to San Francisco

The form sums lines D1 through D6, column by column. The result in the Column “Total” should match line B8.

D8. Benefit of the Services; Reasonable Approximation

D9. Intangible Property

D10. Sales of Financial Instruments

D11. Allocation Adjustment

The form will multiply line D7 by 75%. These are the adjusted allocated gross receipts for this Category.

D12. Allocated gross receipts for this category

These are the adjusted allocated gross receipts for this Category.

Taxable San Francisco Gross Receipts for this Category

The form will sum lines D12 and C2. These are your allocated and apportioned San Francisco gross receipts for Business Activities in this category.

Category 7

A. Gross Receipts

Enter your gross receipts derived from or related to real properties in San Francisco for Category 7 Business Activities in tax year 2025, including, but not limited to, amounts derived from sales, services, dealings in property, interest, rent, royalties, dividends, licensing fees, other fees, commissions and distributed amounts from other business entities.Include gross receipts in the year that they are recognized as gross income for federal income tax reporting purposes. Do not include as gross receipts cash discounts allowed or taken on sales, or cash and credit refunds made to customers for returned merchandise.

Report all gross receipts prior to exclusions in Part A. To the extent you may exclude certain amounts from taxable gross receipts, those amounts will be reported in Part B.

B. Do you have exclusions to report?

Answer “Yes” if you have exclusions to report for this Category. If you answer Yes, you will see questions B1 through B8 to report your gross receipts exclusions for the Category. You will be reporting your gross receipts exclusions in Category 2 Business Activities. You must report exclusions from gross receipts derived from or related to real properties located in San Francisco for you (and your related entities if filing as a combined group).

If you answer “No” you will not see questions B1 through B8.

B1. Related Entities

For Category 2 Business Activities, enter all amounts received from or charged to any related entity (as defined in Code section 952.5) in tax year 2025, to the extent included in Part A.

Include the amounts derived from or related to real properties in San Francisco.

B2. Investment Receipts—Interest, Dividends, and Other Amounts

B3. Allocations of Income, Gain, and Distributions From an Investment In a Pass-through Entity

If you enter an amount greater than 0, you will be required to upload supporting documentation. Be sure to remove password protection from documents before uploading.

B4. Receipts From the Sale of Real Property with Respect to Which the Real Property Transfer Tax Was Paid

B5. Excludable Taxes

For Business Activities in this Category, enter the sum of all excludable taxes in tax year 2025. Taxes excluded from gross receipts include only:

Taxes imposed on or with respect to retail sales;
Taxes imposed upon a person for which that person is reimbursed by means of a separately stated charge to a purchaser, lessee, licensee or customer (see Tax Collector Regulation 2019-1); and
Third-party taxes that a taxpayer collects from or on behalf of the taxpayer’s customers and remits to the appropriate governmental entity imposing such tax.

Include amounts only to the extent included in Part A.

B6. Other Amounts

For Business Activities in this Category, enter the sum of any other amounts excludable by law if included in Part A and not otherwise included in lines B1-B5.

B6a. Subcontractor Deductions

Your San Francisco gross receipts for the business activity Category 7 may be reduced by amounts paid in tax year 2025 to a subcontractor for work related to real properties located in the City. Do not subtract any other costs, including, without limitation, costs for materials, fees, equipment, or other services.

In order to claim the reduction for payments to subcontractors, you must maintain an itemized schedule of payments to subcontractors.

For Category 7 Business Activities, enter amounts that were included Part A and that were paid to a subcontractor for work related to the real properties located with the City during the tax year.

Click the “Details” button to open the Subcontractor Information pop up.

You may either manually enter each subcontractor payment or download a template to complete with details for multiple subcontractor payments, and then upload the completed template.

To manually enter each subcontractor payment

On the “Subcontractor Information” pop up, select “+ Add Subcontractor Payment Detail.” Then enter the following information for each payment.

Business Name: Enter the “doing business as” name for the entity you made payments to. You are required to list payments by project location, so you may have multiple entries of the same business in multiple rows.

Business Account Number: Enter the Business Account Number of the subcontractor you made payments to in tax year 2025, if available. You are required to list payments by project location, so you may have multiple entries of the same Business Account Number in multiple rows.

Project Location: Enter the project location in San Francisco, preferably by an address recognized by the US Postal Service. If such an address is not available, enter a description sufficient to allow our office to identify the project location. You are required to list payments by business, so you may have multiple entries of the same project location in multiple rows.

Payment to this Subcontractor: Enter the payment amount.

To use the template

Click “Download Template” to download the excel template.

Complete the template.

Business Account Number (BAN): Enter the Business Account Number of the subcontractor you made payments to in tax year 2025, if available. You are required to list payments by project location, so you may have multiple entries of the same Business Account Number in multiple rows.

Payment to this Subcontractor: Enter the payment amount.

Save the file and then click “Upload Completed Template.” On the “Import Data” pop up, click “Upload” and then navigate to your saved file. Select your file and then click “Open.”

Review the uploaded data. If you want to proceed with the upload, click Submit. To delete individual lines, click “Delete.”

After you have added all payments, click “Done” to close the “Subcontractor Information” pop up.

B7. Total Exclusions Amount

This line sums lines B1 through B6a.

B8. Total Gross Receipts after exclusions

This line shows Line A minus Line B7.

Taxable San Francisco Gross Receipts for this Category

The form will display the Taxable San Francisco Gross Receipts for this Category.

Overpaid Executive Tax (Gross Receipts)

The Overpaid Executive Gross Receipts Tax was passed by voters in November 2020 and amended in November 2024. It imposes an annual Overpaid Executive Gross Receipts Tax on certain persons engaging in business within the City where the Executive Pay Ratio for the tax year of that person or the combined group of which it is a part exceeds 100:1. This page allows you to report your Executive Pay Ratio and will calculate the resulting tax, if any.

General Instructions for the Overpaid Executive Gross Receipts Tax

“Executive Pay Ratio” means the ratio of the Compensation paid to the person or combined group’s Highest-Paid Managerial Employee for a tax year to the median Compensation paid to the person or combined group’s full-time and part-time employees based in the City for that tax year. The median Compensation paid to the person or combined group’s full-time and part-time employees based in the City for that tax year shall be determined on a full-time equivalency and annualized basis, and shall be determined without regard to any Compensation paid to the Highest-Paid Managerial Employee who may be based in the City for that tax year.

“Compensation” means wages, salaries, commissions, bonuses, property issued or transferred in exchange for the performance of services (including but not limited to stock options), compensation for services to owners of pass-through entities, and any other form of remuneration paid to employees for services.

An employee is “based in the City for [a] tax year” if the employee’s total working hours in the City for the person or combined group during the tax year exceeds the employee’s total working hours in any other local jurisdiction for the person or combined group during the tax year.

Compensation paid to a part-time employee, other than the Highest-Paid Managerial Employee, for the tax year shall be converted to a “full-time equivalency” by multiplying the part-time employee’s Compensation for the tax year by 40, and dividing the result by the average number of hours the part-time employee worked per week during the tax year for the person or combined group.

Compensation paid to an employee, other than the Highest-Paid Managerial Employee, who was employed by the person or combined group for only a portion of the tax year shall be “annualized” by multiplying the employee’s Compensation (or, as stated, for a part-time employee, full-time equivalent Compensation) for the tax year by 52, and dividing the result by the number of weeks that the employee was employed by that person or combined group during the tax year.

“Highest-Paid Managerial Employee” means the individual employee or officer of a person or combined group with managerial responsibility in a business function who received the most Compensation for a tax year. For purposes of determining the Highest-Paid Managerial Employee and the Compensation of such employee, Compensation shall not be annualized or converted to a full-time equivalency.

Line 1 - Total Combined Employees

Was the total combined number of full-time and part-time employees within the United States of your business (and any related entities, as defined in Code section 953.8(c)) as 1,000 or less as of the last day of the tax year (i.e., as of the last day you were engaged in business in the City)? Answer Yes or No.

Line 2 – Total Combined Gross Receipts

Was the total combined gross receipts of your business (and any related entities, as defined in Code section 953.8(c)) reported on United States federal income tax return(s) for your most recently complete federal income tax year $1,000,000,000 or less? Answer Yes or No.

If you answered Yes to both Question 1 and Question 2, you are exempt from the Overpaid Executive Gross Receipts Tax. If you answered No to either Question 1 or Question 2, and you do not qualify for the small business exemption, you must report the Executive Pay Ratio and pay the Overpaid Executive Gross Receipts Tax if the ratio exceeds 100:1.

Line 3 - Highest-Paid Managerial Employee Compensation

Input the Compensation of the Highest-Paid Managerial Employee for the tax year. For purposes of determining the Highest-Paid Managerial Employee and the Compensation of such employee, Compensation shall not be annualized or converted to a full-time equivalency. The Highest-Paid Managerial Employee does not need to be based in the City for the tax year.

Line 4 – Job Title of Highest-Paid Managerial Employee

Input the job title of the Highest-Paid Managerial Employee. While the Highest-Paid Managerial Employee may be the Chief Executive Officer, other managerial employees may be the highest paid.

Line 5 - Median Annual Compensation of Employees Based in the City

Input the median annual compensation of the employees based in the City for the tax year. Compensation of part-time employees shall be converted into full-time equivalency per the general directions above and in the Code. Compensation of employees only employed for a portion of the tax year shall be annualized per the general instructions above and in the Code. These adjustments must be included in determining the median compensation of employees based in the City for the tax year. Do not include the compensation of the Highest-Paid Managerial Employee when calculating the median.

Line 6 - Job Title of Median Employee

Input the job title of the employee at the median annual compensation of employees based in the City for the tax year.

Line 7 - Executive Pay Ratio Calculation

The form will calculate the Executive Pay Ratio. For example, if Line 3 is $15,000,000 and Line 5 is $100,000, the form will calculate and display 150 on this line.

Line 8 – Tax Rate

The form will calculate the tax rate, based on the Executive Pay Ration Calculation from Line 7, and display the tax rate on this line.

Line 9 – San Francisco Taxable Gross Receipts

The form will display your Taxable San Francisco Gross Receipts.

Overpaid Executive Tax

The form will calculate and display the Overpaid Executive Tax amount.

Click Save & Continue to proceed.

Homelessness Gross Receipts Tax Return

If your combined taxable San Francisco gross receipts for any business activity category exceed $5,000,000 for the tax year or you made estimated payments toward the Homelessness Gross Receipts Tax, you will see the Homelessness Gross Receipts tax page. Note, this threshold was changed by Proposition M in 2024.

Gross Receipts subject to the San Francisco Commercial Rents Tax

Amounts received in each business activity category that are subject to the Commercial Rents Tax are excluded from taxation under the Homelessness Gross Receipts Tax.

If you answered Yes to Question 8 (Commercial Rents) and selected Category 3, you will see a field to enter Gross Receipts subject to the San Francisco Commercial Rents Tax. Enter those amounts from your Commercial Rents Tax return, Line 1, to the extent they were included in Line A of Category 3. Click Save & Continue to proceed.

If you answered No to Question 8, or you did not select Category 3, you will not see this field.

Note: To exclude amounts other than those reported in Category 3, you will need to file your return via paper. If you need further assistance, or to request a paper return, submit an online request for service, or call 3-1-1 from within San Francisco or 415-701-2311 outside of San Francisco.

Homelessness Gross Receipts Tax Calculation

The form will calculate your Homelessness Gross Receipts Tax for each Category based on your reported Taxable San Francisco Gross Receipts and display those calculations on this page.

The Total Homelessness Gross Receipts Tax is displayed at the bottom of this page.

Click Save & Continue to proceed to the Registration Renewal page.

Certify & Submit

This page displays the tax and fee amount due for each tax and fee type you are filing.

Gross Receipts Tax Before Credits

This is the principal Gross Receipts Tax Amount Due. If you did not file Gross Receipts Tax, then you may not see this field.

Community Challenge Grant

If you have a Gross Receipts Tax Amount Due greater than $0 and would like to designate a portion of your gross receipts tax liability to the Neighborhood Beautification and Graffiti Clean-up Fund (also known as the "Community Challenge Grant Program") you may:

Check the box at left to designate 5.5 percent of your tax liability; or
Enter an amount in the box at right up to 5.5 percent of your total tax liability.

These designations will not increase your tax liability, but will designate a portion of the tax you pay to go to the Community Challenge Grant Program.

Small Business Rezoning Construction Relief Fund

If you have a Gross Receipts Tax Amount Due greater than $0 and would like to designate a portion of your tax liability to the Small Business Rezoning Construction Relief Fund you may:

Check the box at left to designate 4.0 percent (0.040) of your tax liability; or
Enter an amount in the box at right up to 4.0 percent of your total tax liability.

These designations will not increase your tax liability, but will designate a portion of the tax you pay to go to the Small Business Rezoning Construction Relief Fund.

Homelessness Gross Receipts Tax

This is the principal Homelessness Gross Receipts Tax Amount Due. If you did not file Homelessness Gross Receipts Tax, then you may not see this field.

Overpaid Executive Tax

This is the principal Overpaid Executive Tax Amount Due. If you did not file Overpaid Executive Tax, then you may not see this field.

Registration Renewal Fee

This is the sum of the principal and state fee for your Registration Renewal.

Taxpayer Statement

Enter the information requested at the bottom of the page and sign the form. If you are an agent of the taxpayer authorized to sign this Return on the taxpayer’s behalf, you must have a validly executed Power of Attorney Declaration (Form POA-1).

By signing the form you are certifying under penalty of perjury that you are the taxpayer (including an officer, general partner, member manager, executor, trustee, fiduciary, or other individual with the authority to bind the taxpayer), or an agent of the taxpayer authorized to sign this Return on behalf of the taxpayer pursuant to a validly executed Power of Attorney, and that you have examined the Return and all accompanying schedules or worksheets and have determined that, to the best of your knowledge and belief, all of the information is true, correct, and compliant with all the requirements in the stated sections of the Code. You are also acknowledging that you are providing information in response to a request for financial information pursuant to Code section 6.5-1, and that you are required by law to complete this Return in its entirety and that the Return is subject to audit.

Click Submit to submit your Returns.

After clicking Submit, please wait. Do not click the back button. Your returns have not been successfully submitted until you see the Submission Confirmation page.

Submission Confirmation

Your returns have not been submitted until you see the Submission Confirmation page.

Click Download a Copy to download a copy of your return.

Click Continue to proceed to the Courtesy Calculations page.

Courtesy Calculations

You will see information on the Courtesy Calculation Page for each tax/fee you file. This page will show your principal tax amount and the sum of the estimated payments made in prior quarters, where applicable. If you are filing late, it will also calculate any late filing penalties, administrative fees, late payment penalty and interest calculations. The calculations displayed will NOT include recent payments, or payments made to other annual business tax types.

Principal Tax Amount

This line displays the principal tax amount for the indicated tax type, based on your Return.

Timely Payments

This line displays the sum of payments made to the indicated tax type that were received on or before March 2, 2026.

Remaining Principal Due

This line displays the principal tax amount for the indicated tax type, less any Timely Payments reflected above.

Administrative Fee

This line will display $58 administrative fee for late Returns.

Late Filing Penalty

This line will display $100 late filing penalty for late Returns.

Late Payment Penalty

This line will display the estimated late payment penalty for this tax type. Information regarding late payment penalties and interest can be found here.

Interest

This line will display the estimated interest calculation for this tax type. Information regarding late payment penalties and interest can be found here.

Late Payments

This line will display the sum of payments received on or after March 3, 2026.

Remaining Amount Due

This line will display the estimated remaining amount due after payments, penalties, interest and fees are applied. This amount is an estimate and does not include recent payments or payments made to other tax types. A positive number reflects a balance due. A negative number reflects an overpayment. Our office will review overpayments for refunds or application to future obligations.

If you have overpaid your taxes but this page does not reflect an overpayment, you must file a request to apply the overpayment to a future obligation or a refund form and/or claim for refund form within the time period mandated by law or you will forfeit the amount of your overpayment. You may file these requests online here.

If you would like to keep this page for future reference, you may click "Print" button to print page.

Payment Options

The Office of the Treasurer & Tax Collector’s online payment portal allows you to make an online payment, or to print a payment coupon for mailing a payment. Payments are due on or before March 2, 2026. Online forms must be transmitted before midnight on March 2, 2026, unless the Tax Collector has granted you an extension prior to the due date. Payments must also be received or postmarked on or before March 2, 2026. Failure to meet these deadlines will result in penalties, interest, and fees.

If a payment is not honored by a financial institution, for any reason, the tax payment is null and void and a $50 returned payment fee will be charged.

Choose Method of Payment

Once you select which obligations you wish to pay, you may select from the four options at the bottom of the page:

Cancel will take you to back to the login screen for the Payment Portal.

To Pay By Check:

Print Payment Stub will generate a payment coupon for you to mail in your payment or pay in person. Please note that if you select more than one tax or fee to pay, the payment coupon will appear as a table on the page and you will have to submit the entire page with your check so our office can allocate your payments correctly.

Submit only the payment stub with check payable to "San Francisco Tax Collector”, write the Business Account Number on your check.

Mail to: San Francisco Tax Collector, P.O. Box 7425, San Francisco, CA 94120-7425.

Online Bill Payment (Payment Portal)

Electronic payments with debit, credit or electronic check (eCheck) are processed through our service provider CityBase. Electronic Check will take you to our online payment partner CityBase to pay by electronic check. Please note that there is no convenience fee for this service.

Please read the information on the CityBase payment page about acceptable payment types and convenience fees associated with each. Be advised that CityBase confirmation only indicates a receipt of your payment information. Generally, it may take up to five (5) business days for the payment to be reflected in our system. The date the payment was originally made will show as the posting date. See additional online payment instructions below.

On the Payment Options and Accessing Your Return page, click Payment Options to go to the Payment Portal, which will display your current and paid obligations. For your information, Business Account Number, Business Name, and address on file are displayed at the top of the page.

Note that payment of displayed obligations may not constitute payment in full of all tax liabilities. This does not reflect any obligations referred to collections.

The Payment Portal contains two tabs; “Due” and “Paid.” If your business has filed taxes and fees in the past year, those obligations will display on this page in addition to your Gross Receipts Tax obligation for tax year 2025 and your Registration Renewal obligation for 2026-2027.

Due Tab
The first tab is “Due,” which displays all taxes and fees that have been filed, but not paid.

Select to Pay Column
You may click the button at the top of the list of obligations to “Select All” or “Unselect All” obligations. You may also check the box in each row of the column “Select to Pay” to select individual taxes/fees to pay.

Tax Type Column
This column provides a description of the tax or fee that has an obligation. Most businesses will just see “Gross Receipts” unless you have other obligations.

Tax Year / Period
This column provides the year and period for the tax or fee.

Name
This column displays your business name.

Street Address
This column displays the address we have on file.

Bill Number
This number is for internal use.

Amount Due
This column displays the amount due for each obligation.

Amount to Pay
The cells in this column are set by default to zero. Once you check the box on the left to select an obligation to pay, the amount to pay will display in this column. If you do not wish to pay this amount, you may edit the amount in this cell to an amount less than the amount due. This action will change the amount you pay by credit/debit or the amount on the payment coupon, depending on the payment option you choose. Note that penalties and interest will accrue on unpaid amounts remaining after deadlines until paid. If you need further assistance, submit an online request for service, or call 3-1-1 from within San Francisco or 415-701-2311 outside of San Francisco.

Gross Receipts Tax Credit for Supermarkets and Other Grocery Retailers

Code section 960.3 authorizes a credit against a person or combined group’s gross receipts tax of 0.5% (0.005) of that person or combined group’s taxable gross receipts from business activities described in NAICS Code 445110 (Supermarkets and Other Grocery Retailers (except Convenience Retailers)). The maximum annual credit may not exceed $4,000,000.

To claim this Tax Credit, answer Yes to Question 6 on the Filing Questionnaire page, check the box for “Supermarkets and Other Grocery Retailers” on the Tax Credit selection page, and proceed through the filing. Note that Category 1 will be pre-selected for you on the Category selection page.

You will report your Category 1 gross receipts related to NAICS 445110 on the tab titled “Category 1 – Supermarket.” If you have Category 1 receipts for NAICS other than 445110, then you’ll report those separately, on the tab titled “Category 1 – Non Supermarket.”

Category 1 – Supermarket tab

Enter your Category 1 gross receipts and exclusions related to supermarket and other grocery retail activities (NAICS 445110). This information will be used to calculate the credit.

On this tab, you will be reporting your gross receipts in NAICS 445110 business activities. You must report worldwide or water’s edge gross receipts for you (and your related entities if filing as a combined group) prior to exclusions, allocation, or apportionment.

A. Gross Receipts

Enter your worldwide or water’s edge gross receipts for NAICS 445110 business activities in tax year 2025, including, but not limited to, amounts derived from sales, services, dealings in property, interest, rent, royalties, dividends, licensing fees, other fees, commissions and distributed amounts from other business entities. Include amounts received that are excludable from taxable gross receipts. These amounts will be excluded in Part 2. Include gross receipts in the year that they are recognized as gross income for federal income tax reporting purposes. Do not include as gross receipts cash discounts allowed or taken on sales, or cash and credit refunds made to customers for returned merchandise.

B. Do you have any exclusions to report?

If you have gross receipts exclusions to report in NAICS 445110, answer Yes and then report your gross receipts exclusions in NAICS 445110 business activities. You must report worldwide or water’s edge gross receipts exclusions for you (and your related entities if filing as a combined group) prior to allocation or apportionment.

If you do not have gross receipts exclusions to report in NAICS 445110, answer No.

B2. Investment Receipts—Interest, Dividends, and Other Amounts

For NAICS 445110 business activities, enter the sum of all interest, dividends, and other amounts received from the ownership or sale of financial instruments and distributions from business entities in tax year 2025, provided such items are directly derived exclusively from the investment of capital and not from the sale of property other than financial instruments, or from the provision of services, to any person, to the extent included in Line A. “Financial instruments” include: (1) stocks or other similar written instruments evidencing a right to participate in the assets of any business; (2) bonds or other evidence of indebtedness; and (3) any other marketable securities.

B3. Allocations of Income, Gain, and Distributions From an Investment In a Pass-through Entity

For NAICS 445110 business activities, enter the sum of all allocations of income or gains, or distributions (including returns on capital) in tax year 2025 from an entity treated as a pass-through entity for federal income tax purposes, provided such allocations or distributions are derived exclusively from your investment in such entity, and not from any other property sold to, or services provided to, such entity. Include amounts only to the extent included in Line A.

B4. Receipts From the Sale of Real Property with Respect to Which the Real Property Transfer Tax Was Paid

For NAICS 445110 business activities, enter the sum of all receipts received from the sale of real property in tax year 2025 with respect to which the Real Property Transfer Tax imposed by Article 12-C of the Code has been paid to the City. Per Tax Collector Regulation 2016-1, a person may only exclude from gross receipts those receipts from the sale of real property where the Real Property Transfer Tax imposed by Article 12-C of the Business and Tax Regulations Code was paid with respect to that particular sale by December 31 of the tax year in which the gross receipts at issue would otherwise be subject to the Gross Receipts Tax in Article 12-A-1. Complete, enter the result, and attach Attachment RPTT-2025. Include amounts only to the extent included in Line A.

B5. Excludable Taxes

For NAICS 445110 business activities, enter the sum of all excludable taxes in tax year 2025. Taxes excluded from gross receipts include only:

Taxes imposed on or with respect to retail sales;
Taxes imposed upon a person for which that person is reimbursed by means of a separately stated charge to a purchaser, lessee, licensee or customer (see Tax Collector Regulation 2019-1); and
Third-party taxes that a taxpayer collects from or on behalf of the taxpayer’s customers and remits to the appropriate governmental entity imposing such tax.

Include amounts only to the extent included in Line A.

B6. Other Amounts

For NAICS 445110 business activities, enter the sum of any other amounts excludable by law if included in Line A and not otherwise included in Lines B1 through B5.

D. Do you have any Gross Receipts to report outside of San Francisco for this category?

If you have any Gross Receipts for NAICS 445110 outside of San Francisco, answer Yes. If not, answer No.

If you answer Yes, you’ll see Lines D1 through D12.

D1. Sales of Tangible Personal Property

Enter NAICS 445110 business activity gross receipts from sales of tangible personal property delivered or shipped to a purchaser within San Francisco in Column I. Enter NAICS 445110 business activity gross receipts from sales of tangible personal property delivered or shipped to a purchaser outside San Francisco in Column II. Enter the sum of Column I and II in Column III.

D2. Real Property

Enter NAICS 445110 business activity gross receipts from the sale, lease, rental, or licensing of real property located in San Francisco in Column I. Enter NAICS 445110 business activity gross receipts from the sale, lease, rental, or licensing of real property located outside San Francisco in Column II. Enter the sum of Column I and II in Column III.

D3. Rental, Lease, or Licensing of Tangible Personal Property

Enter NAICS 445110 business activity gross receipts from the rental, lease, or licensing of tangible personal property located in San Francisco in Column I. Enter NAICS 445110 business activity gross receipts from the rental, lease, or licensing of tangible personal property located in San Francisco in Column II. Enter the sum of Column I and II in Column III.

D4. Services

Enter NAICS 445110 business activity gross receipts from services to the extent the purchaser of the services received the benefit of the services in San Francisco in Column I. Enter NAICS 445110 business activity gross receipts from services to the extent the purchaser of the services received the benefit of the services outside San Francisco in Column II. Enter the sum of Column I and II in Column III.

D5. Intangible Property

Enter NAICS 445110 business activity gross receipts from intangible property to the extent it was used in San Francisco in Column I. For this Category, enter Business activity gross receipts from intangible property to the extent it was used outside San Francisco in Column II. Enter the sum of Column I and II in Column III.

D6. Sales of Financial Instruments

Enter NAICS 445110 business activity gross receipts from the sale of financial instruments where the customer is located in San Francisco in Column I. Enter NAICS 445110 business activity gross receipts from the sale of financial instruments where the customer is not located in San Francisco in Column II. Enter the sum of Column I and II in Column III.

D7. Total Gross Receipts Allocated to San Francisco

The form will sum lines D1 through D6 and display the result in line D7.

D8. Benefit of the Services; Reasonable Approximation

Mark YES or NO. For line D4, did you use reasonable approximation for reporting gross receipts from services to the extent the purchaser received the benefit of the services in San Francisco? If YES, please provide a brief description of your methodology in the line. you may attach an additional page if necessary.

D9. Intangible Property

Mark YES or NO. For line D5, did you use reasonable approximation for reporting gross receipts from intangible property to the extent used in San Francisco? If YES, please provide a brief description of your methodology in the line. You may attach an additional page if necessary.

D10. Sales of Financial Instruments

Mark YES or NO. For line D6f, did you use reasonable approximation for reporting gross receipts from sales of financial instruments where the customer is located in San Francisco? If YES, please provide a brief description of your methodology in the line. You may attach an additional page if necessary.

D12. Allocation Adjustment

These are the adjusted allocated gross receipts for NAICS 445110 business activities.

Taxable San Francisco Gross Receipts for this category

These are your allocated and apportioned San Francisco gross receipts for NAICS 445110 business activities.

Credit Calculation

This line shows the Tax Credit for Supermarkets and Other Grocery Retailers, calculated by multiplying the amount in D12 by .05% (0.005). If the product is greater than $4,000,000 then this line will display $4,000,000. This is the credit allowed against the person or combined group’s gross receipts tax. This credit may not be taken against the administrative office tax component of the gross receipts tax.

Extension Requests

To qualify for an extension to November 30, 2026, you must submit this extension request and make the required extension payment by March 2, 2026. If you do not make the required payment by March 2, 2026, or you do not file by November 30, 2026, the extension will be denied and you will be subject to penalties, interest, and fees. Extensions are reviewed and approved separately for each tax type.

The required extension payment is generally 110% of your prior year’s tax liability for each tax type for which you are requesting an extension. For business registration renewal, the required extension payment is calculated using 110% of your most recently reported San Francisco gross receipts or payroll expense, applied to the current registration fee schedule.

The estimated amounts shown on this page are based on your previously filed returns and registration information and are provided to help you determine the payment needed to qualify for an extension.

If you do not agree with the amounts displayed, contact 3-1-1 to request a paper extension form. If you need further assistance, submit an online request for service, or call 3-1-1 from within San Francisco or 415-701-2311 outside of San Francisco.

Taxpayer Statement

Enter the information required at the bottom of the page, then click Submit to submit your request for extension to file.

Gross Receipts Tax Return - Combined Groups

If you answered Yes to Question 7 on the Filing Questionnaire page, and you are a Gross Receipts Tax filer, then when you click “File” for Gross Receipts Tax, you will be taken to the Related Entities page.

Related Entities

When you first enter the page, only the filer’s information will populate the fields on the screen.

If you do not have any Related Entities to report, click Continue.

If you are filing on behalf of an entity that was part of a combined group of related entities for any portion of the tax year, enter the related entity details by clicking on the button "Add Related Entity."

Adding Related Entities to the Combined Group

To add a related entity to the combined group, select the “Add Related Entity” button. This will open a pop up box for you to enter the 7 digit Business Account Number (BAN), the last 4 digits of the Member’s Tax ID, and answer whether they were with the group the entire tax year. If the Member was not with the group the entire tax year, answer No, and you will be prompted to enter the Date the Member Entered and the Date the Member Exited. After entering all information, click Submit.

Business Account Number
Enter the Business Account Number for the additional members in this field.

Business Name
This is an auto-populated field based on your entry into the Business Account Number field.

Was this entity with the group the entire tax year?
If Yes, answer Yes. If No, answer No. If the entity was not with the group for the entire tax year, then you’ll be prompted to enter the Start and Exit dates.

Date Entered
Enter the date the entity joined the combined group. Entities filing separately that: (1) joined a combined group during the tax year and were engaged in business in San Francisco prior to that date (whether fully included in the combined group or not for the portion of the year that they were members); or (2) were partially included in a combined group for the entire tax year, should enter the date they first engaged in business in San Francisco. Entities filing separately that left a combined group during the tax year and were engaged in business in San Francisco after leaving the group (whether fully included in the combined group or not for the portion of the year that they were members) should enter the date they left the combined group. If the date was an uncertain date prior to January 1, 2014, it is acceptable to enter 1/1/2014. If the date is after January 1, 2025 (1/1/2025) and the entity engaged in business in the City prior to the date it joined the combined group, the entity or someone filing on behalf of the combined group the entity is/was part of, will have to complete a Return to account for the portion of the year that the entity was not part of this combined group but was engaged in business in the City.

Date Exited Group (Leave Blank if Not Applicable)
Enter the date the entity exited the group (if the entity is still part of the combined group leave blank). Entities filing separately that: (1) left a combined group during the tax year and were engaged in business in San Francisco after leaving the combined group (whether fully included in the combined group or not for the portion of the year that they were members); or (2) were partially included in a combined group for the entire tax year, should leave this blank if they are still engaged in business in San Francisco or should enter the date they ceased engaging in business in San Francisco. Entities filing separately that joined a combined group during the tax year and were engaged in business in San Francisco prior to that date (whether fully included in the combined group or not for the portion of the tax year that they were members) should enter the date they joined the combined group. If a date exited is prior to December 31, 2025 (12/31/2025) and the entity continued to engage in business in the City after the date it exited the combined group, the entity or someone filing on behalf of the combined group the entity is/was part of, will have to complete a Return to account for the portion of the year that the entity was not part of this combined group but was engaged in business in the City.

Example: Partial Member by Ownership Share

Corporation A and Corporation B are unitary with Partnership C, and each owns 30 percent of Partnership C. Under California Franchise Tax rules, Partnership C would be included in Corporation A and B’s unitary group to the extent of their combined 60 percent ownership.

In this case, the combined group with Corporation A, Corporation B, and 60 percent of Partnership C should enter 60 percent as the percentage of Partnership C that is included in the Return in the column entitled “Percent of Entity Included in the Filing (100% if wholly in Group).”

While filing separately for the portion of its business not combined with Corporations A and B, Partnership C should enter 40 percent as the percentage of Partnership C that is included in the Return.

Disregarded Entities

If you do not have any Disregarded Entities to report, click Continue.

If you are filing on behalf of disregarded entities, enter the Disregarded Entity details by clicking on "Add Disregarded Entity" below.

Adding Disregarded Entities to the Combined Group

Pursuant to Tax Collector Regulation 2014-2, a single-member entity (including a single-member limited liability company) treated as a disregarded entity for federal income tax purposes will be disregarded for purposes of the Gross Receipts Tax and business registration requirements. This also applies to the Commercial Rents Tax, Homelessness Gross Receipts Tax, and Overpaid Executive Gross Receipts Tax. Each such entity will be treated as a sole proprietorship, branch, or division of its owner. The owner of the disregarded entity will be the registrant and taxpayer for purposes of the Gross Receipts Tax, Commercial Rents Tax, Homelessness Gross Receipts Tax, Overpaid Executive Gross Receipts Tax, and business registration requirements. This Return provides the opportunity for owners to report single member entities registered in San Francisco

To add a disregarded entity, select the “Add Disregarded Entity” button. This will open a pop up box for you to enter the 7 digit Business Account Number (BAN), the last 4 digits of the Disregarded Entity’s Tax ID, and answer whether they were a disregarded entity the entire tax year. If they were not a Disregarded Entity the entire tax year, answer No, and you will be prompted to enter the begin and end dates. After entering all information, click Submit.

Business Account Number
Enter the entity’s seven (7) digit Business Account Number provided by the Office of the Treasurer & Tax Collector. This number can be found on the entity’s Business Registration Certificate.

Business Name
This is an auto-populated field based on your entry into the Business Account Number field.

Entire Year
If the entity was disregarded for the entire year, answer Yes. If the entity was only disregarded for a portion of the year, complete columns D and E.

Start Date
If you answered No to Entire Year for this entity, enter the date the entity became disregarded.

End Date (Leave Blank if Not Applicable)
If you answered No to Entire Year for this entity, enter the end date, if applicable. If not applicable, leave blank.

Lessor of Residential Real Estate (Residential Landlord) Gross Receipts Tax Return

Lessors of residential real estate in San Francisco must file a Gross Receipts Tax Return for each building if they are not otherwise exempt under Code section 954 unless they lease fewer than 4 units in that individual building.

“Residential real estate” means real property where the primary use of or right to use the property is for dwelling, sleeping or lodging other than as part of the business activity of accommodations.

If you were engaged in business in San Francisco as a lessor of residential real estate (a residential landlord), each individual building in which you lease residential real estate units is treated as a separate person, with a separate Business Account Number.

Lessors of residential real estate in San Francisco must file a Return for each building in San Francisco under a separate Business Account Number to correctly report their tax liability. Lessors of residential real estate that engage in any business other than leasing residential real estate (e.g., leasing commercial real estate, retailing, etc.) must complete a Return under a separate Business Account Number for the portion of their business that is not leasing residential real estate.

The Office of the Treasurer & Tax Collector has provided a “Lessor of Residential Real Estate (Residential Landlord)” filing option for Residential Landlords.

Lessor of Residential Real Estate (Residential Landlord)

When you click “File” for Gross Receipts, the system will take you to the Lessor of Residential Landlord page.

Number of residential units leased out

Enter the number of units leased out in the building for which you are filing.

A. Gross Receipts

Enter your gross receipts in tax year 2025 as a lessor of residential real estate for the building for which you are filing this Return including, but not limited to, amounts derived from sales, services, dealings in property, interest, rent, royalties, dividends, licensing fees, other fees, commissions and distributed amounts from other business entities. Include gross receipts in the year that they are recognized as gross income for federal income tax reporting purposes. Do not include as gross receipts cash discounts allowed or taken on sales, or cash and credit refunds made to customers for returned merchandise.

Report all gross receipts prior to exclusions in Part A. To the extent you may exclude certain amounts from taxable gross receipts, those amounts will be reported in Part B.

A1. Rent Controlled Units

If the building has rent-controlled units, answer “Yes.” Otherwise answer “No.” If you answer “Yes” the form will multiply the amounts entered in Line A by 50% and display the result in Line A2.. For purposes of this question, a building has “rent-controlled units” if the building is subject to limits on rent increases pursuant to the Residential Rent Stabilization and Arbitration Ordinance, San Francisco Administrative Code, Chapter 37, Section 37.1.

Commercial Rents Tax Return

If taxable gross receipts from all business activities are less than or equal to $2,325,000, and you were not subject to gross receipts taxes on administrative office business activities, then the small business exemption applies for the purposes of the Commercial Rents Tax.

Complete a Commercial Rents Tax Return if you exceed the small business exemption threshold as described above, made estimated payments of the Commercial Rents Tax, or are claiming a credit for a Qualifying Child Care Facility. If you receive amounts from a sublease of space, you must report and pay tax on those amounts.

If you previously submitted a 2025 Commercial Rents Tax Return and need to amend to reflect no commercial rents to report, or if you made estimated payments of the Commercial Rents Tax but have no taxable commercial rents to report, check box for “This Business has no commercial rent to report.” Then click Save & Continue to proceed.

1. All Gross Receipts from Real Estate

Enter all receipts from the lease or sublease of real estate in San Francisco, including but not limited to reimbursements and other amounts received from tenants or subtenants pursuant to the terms of the lease or sublease.

2. Residential Real Estate

Enter all receipts included in line 1 from the lease of residential real estate, as defined in Section 954.1 of the Code. These amounts are not taxable under this tax.

Note, a lessor of residential real estate is treated as a separate person with respect to each individual building in which it leases residential real estate. If you are reporting gross receipts from residential real estate on this form you may need to correct your business registration separately from filing this Return.

3. Industrial Use

Enter all gross receipts included in line 1 that are from space used for Industrial Use, as defined in Section 102 of the Planning Code as of June 5, 2018. These amounts are not taxable under this tax.

4. Arts Activities

Enter all gross receipts included in line 1 that are from space used for Arts Activities, as defined in Section 102 of the Planning Code as of June 5, 2018. These amounts are not taxable under this tax.

5. Retail Not Formula Retail

Enter all gross receipts included in line 1 that are from space used for Retail Sales or Services Activities or Retail Sales or Service Establishments, as defined in Section 303.1(c) of the Planning Code as of June 5, 2018, that are not Formula Retail uses as defined in Section 303.1(b) of the Planning Code as of June 5, 2018.

6. Exempt Tenants

Enter all gross receipts included in line 1 that are received from exempt tenants, including governments and certain non-profits. Exempt tenants are further discussed in Code section 2105.

7. Rent Subject to Transient Occupancy Tax

Enter all gross receipts included in line 1 that are from rent subject to the Transient Occupancy Tax. Include in this line any rent that would be subject to the Transient Occupancy Tax, but for an exemption in Code section 506. For more information about the Transient Occupancy Tax and rent subject to that tax, see Article 7 of the Code.

8. Rent Subject to Parking Tax

Enter all gross receipts included in line 1 that are from rent subject to the Parking Tax. Include in this line rent that would be subject to the Parking Tax but for an exemption in Code section 606. For more information about the Parking Tax and rent subject to that tax, see Article 9 of the Code.

9. Total Non-Taxable Receipts

The form will sum Lines 2 through 8 and display the sum here.. These are the receipts that are not taxable under the Commercial Rents Tax.

10. Receipts From Taxable Commercial Space

The form will subtract Line 9 from Line 1 and display the result here. These are the receipts from the lease of taxable Commercial Space.

11. Warehouse Space

Of the amount in line 10, enter all gross receipts that are from the lease of Warehouse Space, as defined in Section 2103(b) of the Code.

12. Warehouse Space Tax Calculation

The form will multiply line 11 by 1.00%, which is the Warehouse Space tax rate. This is the Commercial Rents Tax for receipts from the lease of Warehouse Space, before credits.

13. Commercial Space (Other Than Warehouse Space) Tax Calculation

The form will multiply the receipts from the lease of Commercial Space other than Warehouse Space (Commercial Rents Tax base minus Line 11) by 3.50%, which is the Commercial Space other than Warehouse Space tax rate.

14. Commercial Rents Tax Before Tax Credits

The form will sum Lines 12 and 13. This is your Commercial Rents Tax before credits. Click Save & Continue.

Commercial Rents Tax Before Credits

The Commercial Rents Tax amount before credits displays here.

Qualifying Child Care Facility Tax Credit

A tax credit is available for persons that lease or provide Commercial Space in a property for a Qualifying Child Care Facility, as specified in Code section 2106.1. The tax credit is based on the total number of infants, toddlers, and pre-school age children for which the Qualifying Child Care Facility is licensed by the California Department of Social Services to provide care.

Number of Infants, Toddlers, and Preschool-Age Children	Amount of Credit
1 to 49	$7,200
50 to 99	$16,000
100 or more	$36,000

Upload supporting documentation for the Tax Credit. Supporting documentation must include the QCCF Name, QCCF Address, Licensed Capacity and Tax Credit being claimed.

Remove passwords from documents before uploading.

Commercial Rents Tax after Credits

Subtract line D2 from line D1 and enter the result. If less than zero, enter zero. This is your Commercial Rents Tax after credits.

Taxpayer Statement

Administrative Office Tax and Homelessness Administrative Office Tax

If you click “File” or “Amend” for Administrative Office Tax, you will be taken to the Administrative Office Tax Return.

All businesses that file Administrative Office Tax are required to file and pay the Homelessness Administrative Office Tax.

As discussed above, you will only see this option if you answered the Filing Questionnaire questions in a way that qualifies you to file as Administrative Office Tax.

San Francisco payroll expense

Enter your combined San Francisco payroll expense, including the San Francisco payroll expense of any related entities.

Administrative Office Tax @ 1.47%

The form will calculate your Administrative Office Tax amount and display it here.

Homelessness Administrative Office Tax @ 1.5%

The form will calculate your Homelessness Administrative Office Tax amount and display it here.

Click Save & Continue to proceed to the Overpaid Executive Tax page.

Overpaid Executive Tax (AOT)

The Overpaid Executive Gross Receipts Tax was passed by voters in November 2020 and amended in November 2024. It imposes an annual Overpaid Executive Gross Receipts Tax on each person engaging in business within the City where the Executive Pay Ratio for the tax year of that person or the combined group of which it is a part exceeds 100:1. This section allows you to report your Executive Pay Ratio and calculate the resulting tax if you qualify for the Administrative Office Tax.

Given that the requirements to pay the Administrative Office Tax overlap with the requirements to pay the Overpaid Executive Gross Receipts Tax (namely having over 1,000 U.S. employees and over $1 billion in gross receipts), it is presumed that the Overpaid Executive Gross Receipts Tax applies to all Administrative Office Tax filers.

General Instructions

Executive Pay Ratio Calculation

Compensation of Highest-Paid Managerial Employee

Enter the compensation of the Highest-Paid Managerial Employee for the tax year. The Highest-Paid Managerial Employee does not need to be based in the City for the tax year.

Job Title of Highest-Paid Managerial Employee

Enter the job title of the Highest-Paid Managerial Employee. While the Highest-Paid Managerial Employee may be the Chief Executive Officer, other managerial employees may be the highest paid.

Median Annual Compensation of Employees Based in the City

Enter the median annual compensation of the employees based in the City for the tax year. Compensation of part-time employees shall be converted into full-time equivalency per the general directions above and in the Code. Compensation of employees only employed for a portion of the tax year shall be annualized per the general instructions above and in the Code. These adjustments must be included in determining the median compensation of employees based in the City for the tax year. Do not include the compensation of the Highest-Paid Managerial Employee when calculating the median.

Job Title of Median Employee

Enter the job title of the employee at the median annual compensation of employees based in the City for the tax year.

Executive Pay Ratio Calculation

The form will calculate and display the Executive Pay Ratio.

Tax Rate

The form will display the applicable Tax Rate.

San Francisco Payroll Expense

The form will display the previously entered San Francisco Payroll Expense.

Overpaid Executive Tax

The form will calculate and display the Overpaid Executive Tax.

Registration Renewal

The form will calculate and display your Registration Renewal amount due.

Certify & Submit

On this page, you will see the tax amount due for each tax type that you are filing.

Administrative Office Tax Amount Due

This is the principal Administrative Office Tax Amount Due.

Community Challenge Grant

If you have an Administrative Office Tax Amount Due greater than $0 and would like to designate a portion of your gross receipts tax liability to the Neighborhood Beautification and Graffiti Clean-up Fund (also known as the "Community Challenge Grant Program") you may:

Check the box at left to designate 5.5 percent of your tax liability; or
Enter an amount in the box at right up to 5.5 percent of your total tax liability.

These designations will not increase your tax liability, but will designate a portion of the tax you pay to go to the Community Challenge Grant Program.

Small Business Rezoning Construction Relief Fund

If you have an Administrative Office Tax Amount Due greater than $0 and would like to designate a portion of your tax liability to the Small Business Rezoning Construction Relief Fund you may:

Check the box at left to designate 4.0 percent (0.040) of your tax liability; or
Enter an amount in the box at right up to 4.0 percent of your total tax liability.

These designations will not increase your tax liability, but will designate a portion of the tax you pay to go to the Small Business Rezoning Construction Relief Fund.

Homelessness Gross Receipts Amount Due

This is the principal Homelessness Gross Receipts Tax Amount Due.

Overpaid Executive Tax Amount Due

This is the principal Overpaid Executive Tax Amount Due.

Registration Renewal Amount Due

This is the principal + state fee for your Registration Renewal.

Taxpayer Statement

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