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(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
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(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
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(b) Fee for Registration Years Beginning On or After July 1, 2021, and On or Before June 30, 2025.
(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 Business and Tax Regulations Code, the annual fee for obtaining a registration certificate, for the registration years beginning on or after July 1, 2021, and on or before June 30, 2025, 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
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(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 Business and Tax Regulations Code, for registration years beginning on or after July 1, 2021, and on or before June 30, 2025, 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
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(c) Fee for 2025-2026 Registration Year. Except as otherwise provided in this Section 855 and Section 856 of this Article 12, and Section 76.3 of Article 2 of this Business and Tax Regulations Code, the annual fee for obtaining a registration certificate for the 2025-2026 registration year, payable in advance, shall be as follows:
San Francisco Gross Receipts for the Immediately Preceding Tax Year
|
Annual Registration Fee
|
$0 to $100,000 | $41 |
$100,000.01 to $250,000 | $71 |
$250,000.01 to $500,000 | $120 |
$500,000.01 to $750,000 | $240 |
$750,000.01 to $1,000,000 | $330 |
$1,000,000.01 to $1,500,000 | $469 |
$1,500,000.01 to $2,000,000 | $656 |
$2,000,000.01 to $2,500,000 | $848 |
$2,500,000.01 to $5,000,000 | $1,414 |
$5,000,000.01 to $7,500,000 | $600 |
$7,500,000.01 to $15,000,000 | $1,500 |
$15,000,000.01 to $25,000,000 | $4,875 |
$25,000,000.01 to $50,000,000 | $15,000 |
$50,000,000.01 to $100,000,000 | $30,000 |
$100,000,000.01 to $200,000,000 | $37,500 |
$200,000,000.01 and over | $45,000
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(d) Fee for Registration Years Beginning On or After April 1, 2026. Except as otherwise provided in this Section 855 and Section 856 of this Article 12, and Section 76.3 of Article 2 of this Business and Tax Regulations Code, the annual fee for obtaining a registration certificate for registration years beginning on or after April 1, 2026, 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 | $55 |
$100,000.01 to $250,000 | $95 |
$250,000.01 to $500,000 | $160 |
$500,000.01 to $750,000 | $320 |
$750,000.01 to $1,000,000 | $440 |
$1,000,000.01 to $1,500,000 | $625 |
$1,500,000.01 to $2,000,000 | $875 |
$2,000,000.01 to $2,500,000 | $1,130 |
$2,500,000.01 to $5,000,000 | $1,885 |
$5,000,000.01 to $7,500,000 | $800 |
$7,500,000.01 to $15,000,000 | $2,000 |
$15,000,000.01 to $25,000,000 | $6,500 |
$25,000,000.01 to $50,000,000 | $20,000 |
$50,000,000.01 to $100,000,000 | $40,000 |
$100,000,000.01 to $200,000,000 | $50,000 |
$200,000,000.01 and over | $60,000
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(e) Fee for Persons Subject to Administrative Office Tax.
(1) Except as otherwise provided in this Section 855 and Section 856 of this Article 12, and Section 76.3 of Article 2 of this Business and Tax Regulations Code, the annual fee for obtaining a registration certificate for registration years ending on or before June 30, 2025, 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
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(2) Except as otherwise provided in this Section 855 and Section 856 of this Article 12, and Section 76.3 of Article 2 of this Business and Tax Regulations Code, the annual fee for obtaining a registration certificate for the 2025-2026 registration year, 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 $500,000 | $375 |
$500,000.01 to $1,500,000 | $750 |
$1,500,000.01 to $2,500,000 | $11,250 |
$2,500,000.01 to $25,000,000 | $18,750 |
$25,000,000.01 or more | $26,250
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(3) Except as otherwise provided in this Section 855 and Section 856 of this Article 12, and Section 76.3 of Article 2 of this Business and Tax Regulations Code, the annual fee for obtaining a registration certificate for registration years beginning on or after April 1, 2026, 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 $500,000 | $500 |
$500,000.01 to $1,500,000 | $1,000 |
$1,500,000.01 to $2,500,000 | $15,000 |
$2,500,000.01 to $25,000,000 | $25,000 |
$25,000,000.01 or more | $35,000
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(f) The amount of annual registration fee under subsections (a) and (e)(1) 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 31 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) The amount of annual registration fee under subsections (d) and (e)(3) of this Section 855, for all registration years ending after March 31, 2027, shall be adjusted annually in accordance with the increase in the Consumer Price Index: All Urban Consumers for the San Francisco/Oakland/Hayward 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 calendar year two years prior to the beginning of the registration year, beginning April 1, 2027, rounded to the nearest five dollars.
(i) 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.
(j) A person shall be exempt from paying the registration fee required by this Section 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.
(k) 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; Proposition M, 11/5/2024, Eff. 12/20/2024)
(a) Each person engaging in business within the City shall apply to the Tax Collector for a registration certificate, using the form prescribed by the Tax Collector. The application shall be accompanied by the person's registration fee as determined under this Article 12, except for the initial application filed for a person that is part of a combined group (as described in Section 956.3 of Article 12-A-1) where the combined group has already paid the fee on a combined basis. A combined group as described in Section 956.3 of Article 12-A-1 shall apply for a separate certificate for each person in the combined group that is engaging in business within the City, but shall calculate and remit its fee on a combined basis and shall file only one application for renewal for all entities in the combined group.
(b) A person shall have 30 days after commencing business within the City to apply for a registration certificate. The registration fee for newly-established businesses shall be prorated as follows:
(1) For registration years commencing on or after July 1, 2015, but ending on or before June 30, 2021, the fee for obtaining a registration certificate for a newly established business shall be determined pursuant to Section 855(a) of this Article 12 using the applicant’s estimated gross receipts under Article 12-A-1 (Gross Receipts Tax Ordinance) for the tax year in which the person commences such business within the City. For persons commencing business between January 1 and March 31, the registration fee shall be 50% of the annual fee; for persons commencing business between April 1 and June 30, the registration fee shall be 25% of the annual fee; for persons commencing business between July 1 and September 30, the registration fee shall be 100% of the annual fee; and for persons commencing business between October 1 and December 31, the registration fee shall be 75% of the annual fee.
(2) For registration years commencing on or after July 1, 2021, and ending on or before June 30, 2025, the fee for obtaining a registration certificate for a newly established business shall be determined pursuant to Section 855(b) of this Article 12 using the applicant’s estimated gross receipts under Article 12-A-1 (Gross Receipts Tax Ordinance) for the tax year in which the person commences such business within the City. The registration fee shall be prorated as follows: For persons commencing business between January 1 and March 31, the registration fee shall be 50% of the annual fee; for persons commencing business between April 1 and June 30, the registration fee shall be 25% of the annual fee; for persons commencing business between July 1 and September 30, the registration fee shall be 100% of the annual fee; and for persons commencing business between October 1 and December 31, the registration fee shall be 75% of the annual fee.
(3) For the 2025-2026 registration year, the fee for obtaining a registration certificate for a newly established business shall be determined pursuant to Section 855(c) of this Article 12 using the applicant’s estimated San Francisco Gross Receipts for the tax year in which the person commences such business within the City. The registration fee for the 2025-2026 registration year shall not be prorated.
(4) For registration years commencing on or after April 1, 2026, the fee for obtaining a registration certificate for a newly established business shall be determined pursuant to Section 855(d) of this Article 12 using the applicant’s estimated San Francisco Gross Receipts for the tax year in which the person commences such business within the City. The registration fee shall be prorated as follows: For persons commencing business between January 1 and March 31, the registration fee shall be 25% of the annual fee; for persons commencing business between April 1 and June 30, the registration fee shall be 100% of the annual fee; for persons commencing business between July 1 and September 30, the registration fee shall be 75% of the annual fee; and for persons commencing business between October 1 and December 31, the registration fee shall be 50% of the annual fee.
(5) Notwithstanding any other provision of this Article 12, no person obtaining a registration certificate for a newly established business that qualifies for the minimum registration fee set forth in Section 855 of this Article shall be entitled to prorate the registration fee under this Section 856, but instead shall pay the minimum registration fee.
(c) Except as provided in Section 6.9-4(b) of Article 6 of this Business and Tax Regulations Code, all applications for renewal of registration certificates shall be accompanied by the full amount of the applicant’s annual registration fee for the period covered by the registration certificate. A combined group shall file only one application for renewal for all entities in the combined group.
(d) Promptly after receiving a properly completed application and registration fee (or Required Payment under Section 6.9-4(b)) from any person, the Tax Collector shall determine whether the applicant has paid all outstanding: (1) gross receipts taxes; (2) costs and/or charges assessed pursuant to Article 5.1 of the Public Works Code, as amended from time to time, for failure to abate a nuisance regarding the cleanliness of an abutting public sidewalk or right-of-way; and (3) other taxes and license fees due to the City. In addition, the Tax Collector may investigate whether the applicant has paid other amounts owing to the City as a result of fines, penalties, interest, assessments, or any other financial obligations imposed by law, regulation, or contract. If the Tax Collector determines that all liabilities have been paid, the Tax Collector shall issue a registration certificate to the applicant for each place of business maintained by the applicant.
(e) If a person submits a timely application under this Section and the Tax Collector determines that the applicant has satisfied all the requirements of this Article, including the payment of all outstanding liabilities owed to the City, then the Tax Collector shall issue a registration certificate to the applicant by the later of: (1) 30 days after the Tax Collector makes such determination; or (2) the date on which the registration certificate would be effective.
(f) Each registration certificate shall be non-assignable and nontransferable. The holder of the registration certificate shall surrender the certificate to the Tax Collector immediately upon the sale or transfer of the business for which the Tax Collector issued the registration certificate. The holder of the registration certificate shall also surrender the certificate to the Tax Collector when such holder ceases to conduct business at the location designated in the certificate.
(g) If the Tax Collector determines that any liabilities enumerated in subsection (d) of this Section remain unpaid as of the date an application is received, the Tax Collector shall give written notification of that fact to the applicant. The written notification shall set forth the amount owed, the liabilities enumerated in subsection (d) of this Section for which the amount(s) are owed, the dates the liabilities were incurred and any other information the Tax Collector deems necessary to apprise the applicant of what specific liabilities are owed to the City. The Tax Collector shall not issue a registration certificate unless and until the applicant has paid all amounts owing to the City, including, but not limited to, taxes, license fees, and costs or charges assessed for failure to abate a nuisance condition on a public right-of-way under Article 5.1 of the Public Works Code, as amended from time to time, for which the applicant is liable; provided, that if a good faith dispute exists regarding the amount of the outstanding liability or liabilities owed by the applicant to the City and the dispute is pending before a City agency or court of competent jurisdiction, then the Tax Collector shall not refuse to issue a registration certificate solely for non-payment of the amount in dispute.
(h) Each registration certificate, and each duplicate thereof, shall set forth the name under which the person transacts or intends to transact business, the location of the registrant's place of business and such other information as the Tax Collector may require, and be prominently displayed therein. In the case of a sole proprietorship, the registration certificate shall be signed by the sole proprietor; in the case of a partnership, the registration certificate shall be signed by a general partner; in the case of a limited liability company, the registration certificate shall be signed by the managing member; and in the case of a corporation, the registration certificate shall be signed by the person authorized by the corporation to sign on its behalf.
(i) Each person liable for payment of a registration fee pursuant to this Article shall pay only one annual registration fee. The Tax Collector shall issue a separate registration certificate for each location within the City where the person engages in business.
(j) The person may register up to 15 fictitious business names (sometimes abbreviated DBA, dba or d/b/a) without an additional charge. The Tax Collector shall charge a fee of $25, in addition to the registration fee, for each fictitious business name under which the business or operation is registered to conduct business in the City in addition to the first 15 fictitious business names registered.
(k) In addition to all other civil penalties provided for by law, the Tax Collector may charge any person who fails to register in a timely manner a fictitious business name or a location within the City where the person engages in business, an administrative penalty of $500 per fictitious business name or business location that the person fails to register.
(Added by Ord. 63-01, File No. 010274, App. 4/25/2001; amended by Ord. 177-01, File No. 010826, App. 8/17/2001; Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010; 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; Proposition M, 11/5/2024, Eff. 12/20/2024)
(Added by Ord. 196-06, File No. 060781, App. 7/21/2006; repealed by Ord. 36-17, File No. 161225, App. 2/17/2017, Eff. 3/19/2017)
The County Clerk shall not accept for filing, pursuant to Section 179000 et seq. of the California Business and Professions Code, as amended from time to time, or any successor statute, any statement of fictitious business name representing any new, renewal, addition, withdrawal or abandonment of a fictitious business name until a registration certificate or other evidence is presented which shows that the applicant has complied with this Article. The County Clerk shall promulgate rules and regulations to implement this section.
(Added by Ord. 63-01, File No. 010274, App. 4/25/2001)
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