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Companies engaging in business in San Francisco (the city) must register in the city and pay an annual registration fee. Additionally, businesses may be subject to up to four local San Francisco taxes: the San Francisco Gross Receipts, Homelessness Gross Receipts, Commercial Rents, and/or Payroll Expense tax. To provide COVID-19 pandemic relief, the 2020 filing and final payment deadline for these taxes has been moved to April 30, 2021, and the deadline to make payment of license fees both for the 2020-2021 and 2021-2022 periods has been moved to November 1, 2021.

San Francisco’s doing business (nexus) standards include maintaining a fixed place of business within the city, performing any work including solicitation within the city for all or part of any seven days during the calendar year, or generating more than $500,000 in San Francisco-sourced gross receipts during the calendar year. Except in certain limited circumstances, the tax filing must be made online, through the city’s website.