(a) Fee for Registration Years Ending After June 30, 2015, but On or Before June 30, 2021.
(1) General Rule. Except as otherwise provided in this Section 855 and Section 856 of this Article 12, the annual fee for obtaining a registration certificate, for the registration years ending after June 30, 2015, but on or before June 30, 2021, payable in advance, shall be as follows:
San Francisco Gross Receipts for the Immediately Preceding Tax Year | Annual Registration Fee |
San Francisco Gross Receipts for the Immediately Preceding Tax Year | Annual Registration Fee |
$0 to $100,000 | $90 |
$100,001 to $250,000 | $150 |
$250,001 to $500,000 | $250 |
$500,001 to $750,000 | $500 |
$750,001 to $1,000,000 | $700 |
$1,000,001 to $2,500,000 | $300 |
$2,500,001 to $7,500,000 | $500 |
$7,500,001 to $15,000,000 | $1,500 |
$15,000,001 to $25,000,000 | $5,000 |
$25,000,001 to $50,000,000 | $12,500 |
$50,000,001 to $100,000,000 | $22,500 |
$100,000,001 to $200,000,000 | $30,000 |
$200,000,001 and over | $35,000 |
(2) Fee for Retail Trade, Wholesale Trade, and Certain Services. Except as otherwise provided in this Section 855 and Section 856 of this Article 12, for registration years ending after June 30, 2015, but on or before June 30, 2021, the annual fee for obtaining a registration certificate, payable in advance, for a business that was required to report all of its gross receipts pursuant to Article 12-A-1, Section 953.1 for the preceding tax year, shall be as follows:
San Francisco Gross Receipts for the Immediately Preceding Tax Year | Annual Registration Fee |
San Francisco Gross Receipts for the Immediately Preceding Tax Year | Annual Registration Fee |
$0 to $100,000 | $75 |
$100,001 to $250,000 | $125 |
$250,001 to $500,000 | $200 |
$500,001 to $750,000 | $400 |
$750,001 to $1,000,000 | $600 |
$1,000,001 to $2,500,000 | $200 |
$2,500,001 to $7,500,000 | $400 |
$7,500,001 to $15,000,000 | $1,125 |
$15,000,001 to $25,000,000 | $3,750 |
$25,000,001 to $50,000,000 | $7,500 |
$50,000,001 to $100,000,000 | $15,000 |
$100,000,001 to $200,000,000 | $20,000 |
$200,000,001 and over | $30,000 |
(b) Fee for Registration Years Beginning On or After July 1, 2021.
(1) General Rule. Except as otherwise provided in this Section 855 and Section 856 of this Article 12, and Section 76.3 of Article 2 of this Code, the annual fee for obtaining a registration certificate, for the registration years beginning on or after July 1, 2021, payable in advance, shall be as follows:
San Francisco Gross Receipts for the Immediately Preceding Tax Year
|
Annual Registration Fee
|
San Francisco Gross Receipts for the Immediately Preceding Tax Year
|
Annual Registration Fee
|
$0 to $100,000 | $52 |
$100,000.01 to $250,000 | $86 |
$250,000.01 to $500,000 | $144 |
$500,000.01 to $750,000 | $288 |
$750,000.01 to $1,000,000 | $403 |
$1,000,000.01 to $1,500,000 | $575 |
$1,500,000.01 to $2,000,000 | $805 |
$2,000,000.01 to $2,500,000 | $345 |
$2,500,000.01 to $7,500,000 | $575 |
$7,500,000.01 to $15,000,000 | $1,725 |
$15,000,000.01 to $25,000,000 | $5,751 |
$25,000,000.01 to $50,000,000 | $14,379 |
$50,000,000.01 to $100,000,000 | $25,882 |
$100,000,000.01 to $200,000,000 | $34,510 |
$200,000,000.01 and over | $40,261 |
(2) Fee for Retail Trade, Wholesale Trade, and Certain Services. Except as otherwise provided in this Section 855 and Section 856 of this Article 12, and Section 76.3 of Article 2 of this Code, for registration years beginning on or after July 1, 2021, the annual fee for obtaining a registration certificate, payable in advance, for a person or combined group that was required to report all of its gross receipts pursuant to Section 953.1 of Article 12-A-1 for the preceding tax year, shall be as follows:
San Francisco Gross Receipts for the Immediately Preceding Tax Year | Annual Registration Fee |
San Francisco Gross Receipts for the Immediately Preceding Tax Year | Annual Registration Fee |
$0 to $100,000 | $43 |
$100,000.01 to $250,000 | $72 |
$250,000.01 to $500,000 | $115 |
$500,000.01 to $750,000 | $230 |
$750,000.01 to $1,000,000 | $345 |
$1,000,000.01 to $1,500,000 | $475 |
$1,500,000.01 to $2,000,000 | $665 |
$2,000,000.01 to $2,500,000 | $230 |
$2,500,000.01 to $7,500,000 | $460 |
$7,500,000.01 to $15,000,000 | $1,294 |
$15,000,000.01 to $25,000,000 | $4,313 |
$25,000,000.01 to $50,000,000 | $8,627 |
$50,000,000.01 to $100,000,000 | $17,255 |
$100,000,000.01 to $200,000,000 | $23,006 |
$200,000,000.01 and over | $34,510 |
(c) Except as provided in subsection (d) (Fee for Persons Subject to Administrative Office Tax), in the event that an applicant for a registration certificate, for a registration year ending after June 30, 2015, has not filed a tax return for the immediately preceding tax year as required by Section 6.9-2 of Article 6, the Tax Collector shall determine the amount of the registration fee required based on the applicant’s estimated gross receipts under Article 12-A-1 (Gross Receipts Tax Ordinance) for the period covered by the registration certificate.
(d) Fee for Persons Subject to Administrative Office Tax. Except as otherwise provided in this Section 855 and Section 856 of this Article 12, and Section 76.3 of Article 2 of this Code, the annual fee for obtaining a registration certificate, payable in advance, for a person or combined group that was required to pay the Administrative Office Tax under Section 953.8 of Article 12-A-1 for the preceding tax year, shall be as follows:
San Francisco Payroll Expense for the Immediately Preceding Tax Year | Annual Registration Fee |
$0 to $2,500,000 | $15,000 |
$2,500,000.01 to $25,000,000 | $25,000 |
$25,000,000.01 or more | $35,000 |
(e) In the event that an applicant for a registration certificate that was required to pay the Administrative Office Tax under Section 953.8 of Article 12-A-1 for the preceding tax year has not filed a tax return for the immediately preceding tax year as required by Section 6.9-2 of Article 6, the Tax Collector shall determine the amount of the registration fee required based on the applicant’s estimated payroll expense under Article 12-A-1 for the period covered by the registration certificate.
(f) The amount of annual registration fee under subsections (a) and (d) of this Section 855, for all registration years ending after June 30, 2016, shall be adjusted annually in accordance with the increase in the Consumer Price Index: All Urban Consumers for the San Francisco/Oakland/San Jose Area for All Items as reported by the United States Bureau of Labor Statistics, or any successor to that index, as of December 31st of the preceding year, beginning July 1, 2016.
(g) The amount of annual registration fee under subsection (b) of this Section 855, for all registration years ending after June 30, 2022, shall be adjusted annually in accordance with the increase in the Consumer Price Index: All Urban Consumers for the San Francisco/Oakland/San Jose Area for All Items as reported by the United States Bureau of Labor Statistics, or any successor to that index, as of December 31 of the preceding year, beginning July 1, 2022.
(h) An organization that is exempt from income taxation by Chapter 4 (commencing with Section 23701) of Part 11 of Division 2 of the California Revenue and Taxation Code or Subchapter F (commencing with Section 501) of Chapter 1 of Subtitle A of the Internal Revenue Code of 1986, as amended, as qualified by Sections 502, 503, 504, and 508 of the Internal Revenue Code of 1986, as amended, shall be exempt from the registration fee under this Article 12, only so long as those exemptions continue to exist under state or federal law.
(i) A person shall be exempt from paying the registration fee required by this Section 855 if and to the extent that, and only so long as, federal or state law prohibits the imposition of the registration fee upon such person.
(j) The business registration fee is a tax imposed for general governmental purposes and may not be extended or increased without a vote of the people, as provided in Article XIIIC of the California Constitution. This tax may be collected in any manner legally permitted to the City.
(Added by Ord. 63-01, File No. 010274, App. 4/25/2001; amended by Ord. 26-04, File No. 031990, App. 2/19/2004; Proposition E, App. 11/6/2012, Oper. 12/14/2012; Ord. 222-14
, File No. 140798, App. 11/7/2014, Eff. 12/7/2014; Proposition F, 11/3/2020, Eff. 12/29/2020, Oper. 1/1/2021; Ord. 179-23, File No. 230664, App. 7/28/2023, Eff. 8/28/2023, Retro. 7/1/2023)