Business Registration
Every person or entity doing business in the City and County of San Francisco must possess a valid Business Registration Certificate from the Office of the Treasurer and Tax Collector, as stated in Article 12A of the San Francisco Business and Tax Regulations Code. This Code also applies to businesses located outside of San Francisco that perform business transactions or services in San Francisco.
Business Registration Certificates are issued on an annual basis and are valid for the City's fiscal year calendar, beginning on July 1st, and ending June 30th of the following year.
All businesses are required to file a Payroll Expense Tax Statement for their business annually by February 28 for the prior calendar year (January 1 - December 31) and must also renew their Business Registration Certificate for the next fiscal year (July 1 - June 30) if they plan to conduct business within the new fiscal year.
For more detailed information, please visit the Office of the Treasurer and Tax Collector website.