Treasurer & Tax Collector
Check whether San Francisco business tax registration applies, the stated exemptions, required information and the applicable fee band. This is separate from forming a legal entity or obtaining activity permits.
Service area: City and County of San Francisco business tax registration; the detailed activity and exemption tests apply.
Before you start · 1 requirement & conditions
- Deadlines
- The current general business-registration year is April 1–March 31; this is separate from the renewal filing deadline.
Source & saved evidence
City and County of San Francisco · San Francisco — business licensing discovery (opens in a new tab)
Reviewed business licensing instructions
Business Registration is generally valid for one year April 1st through March 31st.
Agent source review: October 16, 2026 · Snapshot
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Source & saved evidence
City and County of San Francisco · San Francisco — business licensing discovery (opens in a new tab)
Reviewed business licensing instructions
San Francisco’s Business and Tax Regulations Code generally requires that every person engaging in business within the City, regardless of whether the business or person is subject to taxation, must register within 30 days after commencing business within the City.
Agent source review: October 16, 2026 · Snapshot 5ff79fd04efd41e5
Use the official new-business application and complete the required electronic signature. A local business tax account does not replace other permits.
Service area: San Francisco local business tax registration, subject to the stated applicability and exemptions.
Before you start · 3 requirements & conditions
- Deadlines
- The city’s general registration rule is within 30 days after commencing covered business activity; check the detailed applicability and exemptions.
Source & saved evidence
City and County of San Francisco · San Francisco — business licensing discovery (opens in a new tab)
Reviewed business licensing instructions
San Francisco’s Business and Tax Regulations Code generally requires that every person engaging in business within the City, regardless of whether the business or person is subject to taxation, must register within 30 days after commencing business within the City.
Agent source review: October 16, 2026 · Snapshot
5ff79fd04efd41e5 - Information & documents
- Prepare the listed business structure, tax ID, accessible email, receipts/payroll estimates, each business location, existing account number if applicable and payment information.
Source & saved evidence
City and County of San Francisco · San Francisco — business licensing discovery (opens in a new tab)
Reviewed business licensing instructions
Have the following information ready before you begin the application: The legal structure of your business Federal Tax Identification Number (FEIN, SSN, or TIN) A valid email address that you can access Estimated San Francisco Gross Receipts for the current calendar year, and San Francisco Gross Receipts for prior calendar years (if applicable) Estimated San Francisco Payroll expense for the current calendar year, and San Francisco Payroll expense for prior calendar years (if applicable) The address of each location in San Francisco where you do business Business Account Number of the existing business if you’re purchasing or changing the structure of an existing business Payment information (credit card, debit card or checking information)
Agent source review: October 16, 2026 · Snapshot
5ff79fd04efd41e5 - Deadlines · Electronic signature after submission
- The city requires the application to be electronically signed within 15 days or a new application is needed.
Source & saved evidence
City and County of San Francisco · San Francisco — business licensing discovery (opens in a new tab)
Reviewed business licensing instructions
If you do not DocuSign the application within 15 days, the application will be deleted, and you will need to complete a new application to register your business.
Agent source review: October 16, 2026 · Snapshot
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Source & saved evidence
City and County of San Francisco · San Francisco — business licensing discovery (opens in a new tab)
Reviewed business licensing instructions
New Business Registration Application
Agent source review: October 16, 2026 · Snapshot 5ff79fd04efd41e5
Apply for activity permits with their regulatory departments. The Treasurer collects the subsequent annual regulatory license bill; it is separate from business-registration renewal.
Service area: San Francisco regulatory permits and license-fee billing; each issuing agency determines its programme requirements.
Before you start · 1 requirement & conditions
- Deadlines · Regulatory license bill, not business-registration renewal
- The regulatory license bill is due March 31; penalties begin April 1. The registration renewal has its separate February deadline.
Source & saved evidence
Reviewed business licensing instructions
After a permit is approved, the business owner will receive a bill from the Office of the Treasurer & Tax Collector. The permit must be renewed with payment due by March 31. Businesses who fail to pay by March 31 will begin accruing penalties on April 1.
Agent source review: October 16, 2026 · Snapshot
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Source & saved evidence
Reviewed business licensing instructions
Businesses apply for permits directly with the department(s). If an inspection is necessary, the business owner will be contacted by the department to schedule an appointment. Usually, a business must pass an inspection to be approved.
Agent source review: October 16, 2026 · Snapshot 6206c8eb38549e18
Review the current eligibility, timing, funding limit and exclusions before relying on a waiver. Registration and participating permitting agencies determine eligibility; it is not a blanket zero-cost business license.
Service area: San Francisco First Year Free programme for qualifying new businesses or locations; eligibility and funding conditions apply.
- Availability · Current programme extension; funding-limited
- The city states the programme runs throughJune 30, 2027 or until the appropriated waiver funds are exhausted, whichever comes first.
Source & saved evidence
City and County of San Francisco · San Francisco First Year Free programme (opens in a new tab)
Reviewed business licensing instructions
The Board of Supervisors extended and the Mayor approved the program through June 30, 2027, or until all funds appropriated to reimburse departments for the waived fees have been expended, whichever comes first.
Agent source review: October 16, 2026 · Snapshot
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Before you start · 4 requirements & conditions
- Eligibility & access
- The current programme requires a qualifying new business/location beginning on or afterJuly 1, 2023, no more than $5 million estimated/reported San Francisco receipts, and commercial use; home businesses and STRs are excluded.
Source & saved evidence
City and County of San Francisco · San Francisco First Year Free programme (opens in a new tab)
Reviewed business licensing instructions
To qualify for First Year Free, you must be a new business, or new location of a business, that begins on or after July 1, 2023 and: Have $5,000,000 or less in estimated (or reported) San Francisco gross receipts; and Have a registered location that is for commercial use; and Not be a home-based business or a short-term rental.
Agent source review: October 16, 2026 · Snapshot
c2b6b59f61e47126 - Eligibility & access
- Permit applications and fees submitted before business/location registration do not qualify for this waiver.
Source & saved evidence
City and County of San Francisco · San Francisco First Year Free programme (opens in a new tab)
Reviewed business licensing instructions
Permit applications and related fees submitted prior to registering a business or new location of a business do not qualify for the First Year Free program.
Agent source review: October 16, 2026 · Snapshot
c2b6b59f61e47126 - Payments
- The waiver covers city/county charges; applicable state portions still need to be paid.
Source & saved evidence
City and County of San Francisco · San Francisco First Year Free programme (opens in a new tab)
Reviewed business licensing instructions
First Year Free only waives fees that are charged by and owe to the City and County of San Francisco.
Agent source review: October 16, 2026 · Snapshot
c2b6b59f61e47126 - Eligibility & access · Later receipts and repayment condition
- The city states that exceeding $15 million San Francisco receipts in the opening year or any of the following three calendar years triggers repayment of waived amounts.
Source & saved evidence
City and County of San Francisco · San Francisco First Year Free programme (opens in a new tab)
Reviewed business licensing instructions
if the qualifying new business or an existing business with a qualifying new location has more than $15,000,000 in San Francisco gross receipts for the calendar year that business commenced in San Francisco, or the three calendar years following, this business will need to pay the amounts waived (first-year permits, initial licenses and initial business registration fees).
Agent source review: October 16, 2026 · Snapshot
c2b6b59f61e47126
Source & saved evidence
City and County of San Francisco · San Francisco First Year Free programme (opens in a new tab)
Reviewed business licensing instructions
The program waives the cost of initial registration fees, initial license fees, first-year permit, and other applicable fees for qualifying businesses.
Agent source review: October 16, 2026 · Snapshot c2b6b59f61e47126
- Phone
- 415-554-4400