Tax filing and fee deadlines for small businesses in 2022

January 1, 2022

  1. January
    1. 1/1/2022: 2022 expenditure rates are set for the Health Care Security Ordinance (HCSO)
    2. 1/1/2022: Annual adjustments for the Cigarette Litter Abatement Fee
    3. 1/1/2022: Annual plan minimum standards are set for the Health Care Accountability Ordinance (HCAO)
    4. 1/31/2022: 2021 Q4 Cigarette Litter Abatement Fee Due
  2. February
    1. 2/15/2022: Deadline to file all exemption claims
    2. 2/28/2022: Deadline for 2021 annual Business Tax Return
  3. March
    1. 3/21/2022: Unified License fees are due
  4. April
    1. 4/1/2022: Deadline to file the Business Personal Property Tax Statement (Form 571-L)
    2. 4/10/2022: Deadline to pay 2nd installment of Property Taxes
    3. 4/30/2022: Deadline to pay 1st quarter Estimated Annual Business Tax
    4. 4/30/2022: Q1 Cigarette Litter Abatement Fee Due
    5. 4/30/2022: Q1 Sugary Drinks Tax Due
    6. 4/30/2022: Annual reporting form (ARF) due for the Health Care Security Ordinance (HSCO)
    7. 4/30/2022: Q1 Sales & Use Tax Return Due
  5. May
    1. 5/7/2022: Last day to file Business Personal Property without penalty
    2. 5/31/2022: Renewal deadline for Annual Business Registration
  6. June
    1. 6/30/2022: Close of fiscal year (FY) 2021-2022
  7. July
    1. 7/1/2022: Start to fiscal year (FY) 2022-2023
    2. 7/31/2022: Deadline to pay 2nd quarter Estimated Annual Business Tax
    3. 7/31/2022: Q2 Cigarette Litter Abatement Fee Due
    4. 7/31/2022: Q2 Sugary Drinks Tax Due
    5. 7/31/2022: Q2 Sales & Use Tax Return Due
  8. August
    1. 8/31/2022: Business Personal Property Tax payment due
  9. September
    1. 9/15/2022: Deadline to file a formal appeal of your 2022/2023 assessed Business Personal Property value
  10. October
    1. 10/31/2022: Deadline to pay 3rd quarter Estimated Annual Business Tax
    2. 10/31/2022: Q3 Cigarette Litter Abatement Fee Due
    3. 10/31/2022: Q2 Sugary Drinks Tax Due
    4. 10/31/2022: Q2 Sales & Use Tax Return Due
  11. December
    1. 12/10/2022: Deadline to pay 1st installment of Property Taxes

Sections

  1. January
    1. 1/1/2022: 2022 expenditure rates are set for the Health Care Security Ordinance (HCSO)
    2. 1/1/2022: Annual adjustments for the Cigarette Litter Abatement Fee
    3. 1/1/2022: Annual plan minimum standards are set for the Health Care Accountability Ordinance (HCAO)
    4. 1/31/2022: 2021 Q4 Cigarette Litter Abatement Fee Due
  2. February
    1. 2/15/2022: Deadline to file all exemption claims
    2. 2/28/2022: Deadline for 2021 annual Business Tax Return
  3. March
    1. 3/21/2022: Unified License fees are due
  4. April
    1. 4/1/2022: Deadline to file the Business Personal Property Tax Statement (Form 571-L)
    2. 4/10/2022: Deadline to pay 2nd installment of Property Taxes
    3. 4/30/2022: Deadline to pay 1st quarter Estimated Annual Business Tax
    4. 4/30/2022: Q1 Cigarette Litter Abatement Fee Due
    5. 4/30/2022: Q1 Sugary Drinks Tax Due
    6. 4/30/2022: Annual reporting form (ARF) due for the Health Care Security Ordinance (HSCO)
    7. 4/30/2022: Q1 Sales & Use Tax Return Due
  5. May
    1. 5/7/2022: Last day to file Business Personal Property without penalty
    2. 5/31/2022: Renewal deadline for Annual Business Registration
  6. June
    1. 6/30/2022: Close of fiscal year (FY) 2021-2022
  7. July
    1. 7/1/2022: Start to fiscal year (FY) 2022-2023
    2. 7/31/2022: Deadline to pay 2nd quarter Estimated Annual Business Tax
    3. 7/31/2022: Q2 Cigarette Litter Abatement Fee Due
    4. 7/31/2022: Q2 Sugary Drinks Tax Due
    5. 7/31/2022: Q2 Sales & Use Tax Return Due
  8. August
    1. 8/31/2022: Business Personal Property Tax payment due
  9. September
    1. 9/15/2022: Deadline to file a formal appeal of your 2022/2023 assessed Business Personal Property value
  10. October
    1. 10/31/2022: Deadline to pay 3rd quarter Estimated Annual Business Tax
    2. 10/31/2022: Q3 Cigarette Litter Abatement Fee Due
    3. 10/31/2022: Q2 Sugary Drinks Tax Due
    4. 10/31/2022: Q2 Sales & Use Tax Return Due
  11. December
    1. 12/10/2022: Deadline to pay 1st installment of Property Taxes
Back to top

January

1/1/2022: 2022 expenditure rates are set for the Health Care Security Ordinance (HCSO)

Large businesses (with 100+ employees) = $3.30/hour; Medium-sized businesses (20-99 employees) = $2.20/hour; Small businesses (0-19 employees) = exempt. 2022 Exemption Threshold: managerial, supervisory, and confidential employees who earn more than $109,643 per year (or $52.71/hour) are exempt. 

The 2022 HCSO Poster must be posted at all workplaces or job sites.

Detail at Office of Labor Standards Enforcement

1/1/2022: Annual adjustments for the Cigarette Litter Abatement Fee

2022 fee increases to $1.05 per pack.

Detail at the Treasurer & Tax Collector

1/1/2022: Annual plan minimum standards are set for the Health Care Accountability Ordinance (HCAO)

The HCAO applies to most City contractors and tenants.

Detail at Office of Labor Standards Enforcement

1/31/2022: 2021 Q4 Cigarette Litter Abatement Fee Due

For 2021, 4th Quarter Oct. 1 - Dec. 31.

Detail at the Treasurer & Tax Collector

Back to top

February

2/15/2022: Deadline to file all exemption claims

Exemptions include Homeowners'; Disable Veterans' Property Tax; Churches; Non-Profits; Fishing.

Detail at the Treasurer & Tax Collector

2/28/2022: Deadline for 2021 annual Business Tax Return

Most small businesses with less than $2M in gross receipts do not need to file their annual Business Tax Return or pay Gross Receipts Tax. Effective 1/1/2021, Prop F eliminated the City's Payroll Expense Tax and expanded the small business exemption to gross receipts of $2M or less.

Detail at the Treasurer & Tax Collector

Back to top

March

3/21/2022: Unified License fees are due

This includes licenses issued by Department of Public Health, Fire Department, Police Department, and the Entertainment Commission. Starting in 2022 the Department of Public Health's Weights & Measures/Point of Sale station fees will be added to the Unified License Bill.

Detail at the Treasurer & Tax Collector

Back to top

April

4/1/2022: Deadline to file the Business Personal Property Tax Statement (Form 571-L)

Taxpayers have the option to e-file their 571-L statements

Detail at the Office of the Assessor-Recorder

4/10/2022: Deadline to pay 2nd installment of Property Taxes

Detail at the Treasurer & Tax Collector

4/30/2022: Deadline to pay 1st quarter Estimated Annual Business Tax

For 2022: 1st Quarter, Jan. 1 - Mar. 31.

Detail at the Treasurer & Tax Collector

4/30/2022: Q1 Cigarette Litter Abatement Fee Due

For 2022, 1st Quarter Jan. 1 - Mar. 31.

Detail at the Treasurer & Tax Collector

4/30/2022: Q1 Sugary Drinks Tax Due

For 2022: 1st Quarter, Jan. 1 - Mar. 31

Detail at the Treasurer & Tax Collector

4/30/2022: Annual reporting form (ARF) due for the Health Care Security Ordinance (HSCO)

Detail at the Office of Labor Standards Enforcement

4/30/2022: Q1 Sales & Use Tax Return Due

For 2022, 1st Quarter, Jan. 1 - Mar. 31.

Detail at the CA Department of Tax and Fee Administration

Back to top

May

5/7/2022: Last day to file Business Personal Property without penalty

Detail at the Office of the Assessor Recorder

5/31/2022: Renewal deadline for Annual Business Registration

Renewal at this time covers the Fiscal Year beginning July 1, 2022 - June 30, 2023.

Detail at the Treasurer & Tax Collector

Back to top

June

6/30/2022: Close of fiscal year (FY) 2021-2022

This is also the last day of your FY 21-22 Business Registration Certificate.

Back to top

July

7/1/2022: Start to fiscal year (FY) 2022-2023

This is also the first day of your FY 22-23 Business Registration Certificate.

7/31/2022: Deadline to pay 2nd quarter Estimated Annual Business Tax

Detail at the Treasurer & Tax Collector

7/31/2022: Q2 Cigarette Litter Abatement Fee Due

For 2022, 2nd Quarter Apr. 1 - June 30.

Detail at the Treasurer & Tax Collector

7/31/2022: Q2 Sugary Drinks Tax Due

For 2022: 2nd Quarter, Apr. 1 - June 30.

Detail at the Treasurer & Tax Collector

7/31/2022: Q2 Sales & Use Tax Return Due

For 2022, 2nd Quarter, Apr. 1 - June 30.

Detail at the CA Department of Tax and Fee Administration

Back to top

August

8/31/2022: Business Personal Property Tax payment due

Payment is sent to the Tax Collector's Office.

Details at the Office of the Assessor Recorder

Back to top

September

9/15/2022: Deadline to file a formal appeal of your 2022/2023 assessed Business Personal Property value

Details at the Assessment Appeals Board

Back to top

October

10/31/2022: Deadline to pay 3rd quarter Estimated Annual Business Tax

Detail at the Treasurer & Tax Collector

10/31/2022: Q3 Cigarette Litter Abatement Fee Due

For 2022, 3rd Quarter, July 1 - Sept. 30.

Detail at the Treasurer & Tax Collector

10/31/2022: Q2 Sugary Drinks Tax Due

For 2022, 3rd Quarter, July 1 - Sept. 30.

Detail at the Treasurer & Tax Collector

10/31/2022: Q2 Sales & Use Tax Return Due

For 2022, 3rd Quarter, July 1 - Sept. 30.

Detail at the CA Department of Tax and Fee Administration

Back to top

December

12/10/2022: Deadline to pay 1st installment of Property Taxes

Detail at the Treasurer & Tax Collector

Back to top