List of Business SF Taxes and Fees

San Francisco imposes various taxes and fees on businesses. Remember that the specifics of these taxes and fees can change, and it’s important to consult with a tax professional or check with the San Francisco Office of the Treasurer & Tax Collector for the most up-to-date information. Here’s a list of some common business-related taxes and fees in San Francisco:

1. Business Registration Fee

San Francisco requires businesses to register with the Office of the Treasurer & Tax Collector and pay an annual registration fee.

2. Payroll Expense Tax

This tax is levied on businesses with a certain level of payroll expenses. The rate may vary depending on the total payroll.

3. Gross Receipts Tax

San Francisco has a gross receipts tax on businesses that earn gross receipts within the city. The tax rate varies based on the business’s total gross receipts.

4. Business Personal Property Tax

Businesses are required to report and pay taxes on their tangible personal property, such as furniture, fixtures, and equipment.

5. Business License Tax

Certain types of businesses may be subject to a business license tax. The tax rate can vary based on the type of business.

6. Utility Users Tax

This tax is applied to utility services, including electricity, gas, and telecommunications, used by businesses.

7. Hotel Tax (Transient Occupancy Tax - TOT)

If your business involves short-term rentals, such as hotels or vacation rentals, you may be subject to the transient occupancy tax

8. Parking Tax

Businesses providing parking services or operating parking facilities may be subject to a parking tax.

9. Real Property Transfer Tax

If a business involves the transfer of real property, such as selling or buying commercial real estate, a real property transfer tax may apply.

10. Environmental Fees

Some businesses may be subject to environmental fees or permits based on the nature of their operations.

11. Healthcare Security Ordinance (HSO) Fees

Businesses with a certain number of employees in San Francisco are required to contribute to health care spending on behalf of their covered employees.

Please see the following link for more detailed information: