San Francisco's Business and Tax Regulations generally requires that every person engaging in business within the City must register within 15 days after commencing business and renewed every year by May 31st. Business Registration is generally valid for one fiscal year July 1st through June 30th.
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 Business Registration requirements. 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.
If your only business activity in San Francisco is as a driver for a taxi and/or a Transportation Network Company (TNC), you are no longer required to register as a business, or renew your existing business registration.
Business Registration Fees for new businesses are based on San Francisco gross receipts or payroll expense for the current calendar year, and the business activity types selected. Use Schedule B if your business consists solely of the business activities of Certain Services (e.g. Repair/Maintenance, Personal/Laundry, Civic Orgs), Retail Trade, and/or Wholesale Trade (described on page 1 of the Application). If your business does anything else, use Schedule A.
New businesses that register after the beginning of the registration year will have their registration fees prorated, except for those who qualify for the minimum registration fee for Schedule A or Schedule B and AOT Rate.
A Business Registration Certificate will be mailed within 10-15 business days once the application is submitted and payment processed. The Business Registration Certificate must be conspicuously displayed at your place of business and renewed annually by May 31st. You will not get a printed Business Registration Certificate if:
Note that business Information may be shared with other departments in the City and County of San Francisco, including, but not limited to the following departments: Office of the Assessor & Recorder; Department of Public Health; Fire and Police Departments; Entertainment Commission and Office of Short Term Rental. The following information you provide will be available to the public via DataSF.org, listed on your registration certificate, and/or available through public record requests:
Short-Term Residential Hosts ("Host") are San Francisco residents who rent out (less than 30 days) any portion of their residence. Earning income from a short-term residential rental, regardless of the amount, is considered a business, therefore, you are required to register. Some hosts may be exempt from the business registration fee. The application will ask you specific questions about your business If your business qualifies for a refund, it will be processed automatically. You do not need to take any action.
Once your Business Registration information has been entered and accepted into the PeopleSoft system, your Bidder ID will be converted to a Supplier ID and you will receive a notification with your new Supplier ID number. Your SF City Partner login should remain unchanged but should now direct you to your business' Supplier account (and not your prior Bidder account). For Additional information and assistance to becoming a Registered Bidder/Approved Supplier visit the San Francisco City Partner site.
Complete this questionnaire. If you are not required to register the form will have you declare those facts. If you are required to register, the form will take you to the online business registration application. It's important to select "Yes" or "No" to each question on the form so you are routed correctly.
Organization Type - Describes the way this business entity is formed. For more information about the organization types listed, please consult the Step-by-Step Guide to Starting a Business or discuss with a tax professional.
Business Name - The name(s) this organization is using to conduct business in San Francisco. For sole proprietors and general partnerships not registered with the Secretary of State, this will be the name of the individual owner(s). For other entities, provide the entity name as registered with the California Secretary of State.
Are you establishing the business to be a vendor (City Bidder/Supplier) or participate in procurement processes with the City and County of San Francisco? Selecting "yes" enables the business to be set up to receive payments from the City and County of San Francisco as a vendor or grantee. More information on how to qualify to do business with the City at: Become a Supplier
Correspondence ID - If you received a letter from the Office of the Treasurer & Tax Collector instructing you to register, enter the Correspondence ID from the top right corner of the letter here.
Mailing Address - The business mailing address is the ONLY address to which this office will mail documents and correspondence including personal identification number (PIN) to file and pay taxes, business licenses, notifications to renew your business registration, and refunds. Any valid mailing address (including a postal box) is acceptable. A business can only have one mailing address. This address does not need to be located in San Francisco.
Our office validates mailing addresses against a United States Postal Service database. If we are unable to validate the mailing address you enter, we will prompt you to review and update the address you entered. If desired, you may continue without making additional changes to the address you entered.
Is this a change of ownership for an existing business? If you are registering a business that is a change of ownership for an existing business (change to organization type or change to ownership), and you know the Business Account Number (BAN) of the previously registered business, click Yes. Otherwise, click No.
Owner Tax ID Number (SSN, FEIN, TIN) - All businesses, including nonprofits, are required to list the Taxpayer Identification Number (TIN) of at least one owner. A TIN is an identification number used by the Internal Revenue Service (IRS) in the administration of tax laws:
Business Officer Information - Business Officers are individuals such as a corporate officer, general or managing partner, board member or member of the registering business. Officers listed on the business registration application have the authority to make changes to the business account. This information is not required and can be kept blank.
Using the categories provided, select all applicable business activities at each location in San Francisco, regardless of the amount of gross receipts that the business activity is expected to generate. This information may be shared publicly and used for published information about business activity in San Francisco.
What is the average number of employees per week, including those outside of San Francisco? Enter the average number of employees per week including those employed outside of San Francisco for this business.
What is the estimated San Francisco payroll expense for the current calendar year? Enter the estimated amount of San Francisco payroll expense expected during the current calendar year.
What is the estimated San Francisco gross receipts for the current calendar year? Enter the estimated amount of San Francisco gross receipts expected during the current calendar year. In general, "gross receipts" includes the total amounts received or accrued by a person from whatever source derived, 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.
Does this business have taxable Business Personal Property in San Francisco? 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.
Does this business receive rental income from four or more residential units in one building? A lessor of residential real estate (landlord) is required to submit a separate Business Registration Application for each building with four or more residential rental units. Buildings that meet this criteria may not be included on the same application as different locations, and may not be included on the same application as different business activities, whether at this location or other locations.
Is this business subject to the cannabis tax? The Cannabis Business Tax was approved by San Francisco voters on November 6, 2018 and becomes effective on January 1, 2026. In addition to the existing Gross Receipts Tax, the Cannabis Business Tax imposes a gross receipts tax of 1% to 5% on the gross receipts from Cannabis Business Activities attributable to the City.
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. If you select this box, you will be required to upload proof of tax-exempt status for our office to review.
Location start date in San Francisco - The date the registrant started business activity in San Francisco at this location. Future start dates are not permitted. This date must be on or after the business start date entered on the Business Identification page.
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