Tax filing and fee deadlines for small businesses in 2023

January 1, 2022

Downloadable small business calendar of due dates 2023
  1. January
    1. 1/1/2023: 2023 expenditure rates are set for the Health Care Security Ordinance (HCSO)
    2. 1/1/2023: Annual adjustments for the Cigarette Litter Abatement Fee
    3. 1/1/2023: Annual plan minimum standards are set for the Health Care Accountability Ordinance (HCAO)
    4. 1/31/2023: 2022 Q4 Cigarette Litter Abatement Fee Due
  2. February
    1. 2/15/2023: Deadline to file all exemption claims
    2. 2/28/2023: Deadline for 2022 annual Business Tax Return
    3. 2/28/2023 Deadline for Commercial Vacancy Tax Return
  3. April
    1. 4/1/2023: Deadline to file the Business Personal Property Tax Statement (Form 571-L)
    2. 4/10/2023: Deadline to pay 2nd installment of Property Taxes
    3. 4/30/2023: Deadline to pay 1st quarter Estimated Annual Business Tax
    4. 4/30/2023: Q1 Cigarette Litter Abatement Fee Due
    5. 4/30/2023: Q1 Sugary Drinks Tax Due
    6. 4/30/2023: Annual reporting form (ARF) due for the Health Care Security Ordinance (HSCO)
    7. 4/30/2023: Q1 Sales & Use Tax Return Due
    8. 4/30/2023: Unified License fees are due
  4. May
    1. 5/7/2023: Last day to file Business Personal Property without penalty
    2. 5/31/2023: Renewal deadline for Annual Business Registration
  5. June
    1. 6/30/2023: Close of fiscal year (FY) 2022-2023
    2. 6/30/2023: Deadline to qualify for First Year Free Program
  6. July
    1. 7/1/2023: Start to fiscal year (FY) 2023-2024
    2. 7/31/2023: Deadline to pay 2nd quarter Estimated Annual Business Tax
    3. 7/31/2023: Q2 Cigarette Litter Abatement Fee Due
    4. 7/31/2023: Q2 Sugary Drinks Tax Due
    5. 7/31/2023: Q2 Sales & Use Tax Return Due
  7. August
    1. 8/31/2023: Business Personal Property Tax payment due
  8. September
    1. 9/15/2023: Deadline to file a formal appeal of your 2023/2024 assessed Business Personal Property value
  9. October
    1. 10/31/2023: Deadline to pay 3rd quarter Estimated Annual Business Tax
    2. 10/31/2023: Q3 Cigarette Litter Abatement Fee Due
    3. 10/31/2023: Q2 Sugary Drinks Tax Due
    4. 10/31/2023: Q2 Sales & Use Tax Return Due
  10. December
    1. 12/10/2023: Deadline to pay 1st installment of Property Taxes
    2. 1/1/2023: Annual adjustments for the Cigarette Litter Abatement Fee
    3. 1/1/2023: Annual plan minimum standards are set for the Health Care Accountability Ordinance (HCAO)
    4. 1/31/2023: 2022 Q4 Cigarette Litter Abatement Fee Due
  11. February
    1. 2/15/2023: Deadline to file all exemption claims
    2. 2/28/2023: Deadline for 2022 annual Business Tax Return
  12. March
    1. 3/21/2023: Unified License fees are due
  13. April
    1. 4/1/2023: Deadline to file the Business Personal Property Tax Statement (Form 571-L)
    2. 4/10/2023: Deadline to pay 2nd installment of Property Taxes
    3. 4/30/2023: Deadline to pay 1st quarter Estimated Annual Business Tax
    4. 4/30/2023: Q1 Cigarette Litter Abatement Fee Due
    5. 4/30/2023: Q1 Sugary Drinks Tax Due
    6. 4/30/2023: Annual reporting form (ARF) due for the Health Care Security Ordinance (HSCO)
    7. 4/30/2023: Q1 Sales & Use Tax Return Due
  14. May
    1. 5/7/2023: Last day to file Business Personal Property without penalty
    2. 5/31/2023: Renewal deadline for Annual Business Registration
  15. June
    1. 6/30/2023: Close of fiscal year (FY) 2022-2023
    2. 6/30/2023: Deadline to qualify for First Year Free Program
  16. July
    1. 7/1/2023: Start to fiscal year (FY) 2023-2024
    2. 7/31/2023: Deadline to pay 2nd quarter Estimated Annual Business Tax
    3. 7/31/2023: Q2 Cigarette Litter Abatement Fee Due
    4. 7/31/2023: Q2 Sugary Drinks Tax Due
    5. 7/31/2023: Q2 Sales & Use Tax Return Due
  17. August
    1. 8/31/2023: Business Personal Property Tax payment due
  18. September
    1. 9/15/2023: Deadline to file a formal appeal of your 2023/2024 assessed Business Personal Property value
  19. October
    1. 10/31/2023: Deadline to pay 3rd quarter Estimated Annual Business Tax
    2. 10/31/2023: Q3 Cigarette Litter Abatement Fee Due
    3. 10/31/2023: Q2 Sugary Drinks Tax Due
    4. 10/31/2023: Q2 Sales & Use Tax Return Due
  20. December
    1. 12/10/2023: Deadline to pay 1st installment of Property Taxes

Sections

  1. January
    1. 1/1/2023: 2023 expenditure rates are set for the Health Care Security Ordinance (HCSO)
    2. 1/1/2023: Annual adjustments for the Cigarette Litter Abatement Fee
    3. 1/1/2023: Annual plan minimum standards are set for the Health Care Accountability Ordinance (HCAO)
    4. 1/31/2023: 2022 Q4 Cigarette Litter Abatement Fee Due
  2. February
    1. 2/15/2023: Deadline to file all exemption claims
    2. 2/28/2023: Deadline for 2022 annual Business Tax Return
    3. 2/28/2023 Deadline for Commercial Vacancy Tax Return
  3. April
    1. 4/1/2023: Deadline to file the Business Personal Property Tax Statement (Form 571-L)
    2. 4/10/2023: Deadline to pay 2nd installment of Property Taxes
    3. 4/30/2023: Deadline to pay 1st quarter Estimated Annual Business Tax
    4. 4/30/2023: Q1 Cigarette Litter Abatement Fee Due
    5. 4/30/2023: Q1 Sugary Drinks Tax Due
    6. 4/30/2023: Annual reporting form (ARF) due for the Health Care Security Ordinance (HSCO)
    7. 4/30/2023: Q1 Sales & Use Tax Return Due
    8. 4/30/2023: Unified License fees are due
  4. May
    1. 5/7/2023: Last day to file Business Personal Property without penalty
    2. 5/31/2023: Renewal deadline for Annual Business Registration
  5. June
    1. 6/30/2023: Close of fiscal year (FY) 2022-2023
    2. 6/30/2023: Deadline to qualify for First Year Free Program
  6. July
    1. 7/1/2023: Start to fiscal year (FY) 2023-2024
    2. 7/31/2023: Deadline to pay 2nd quarter Estimated Annual Business Tax
    3. 7/31/2023: Q2 Cigarette Litter Abatement Fee Due
    4. 7/31/2023: Q2 Sugary Drinks Tax Due
    5. 7/31/2023: Q2 Sales & Use Tax Return Due
  7. August
    1. 8/31/2023: Business Personal Property Tax payment due
  8. September
    1. 9/15/2023: Deadline to file a formal appeal of your 2023/2024 assessed Business Personal Property value
  9. October
    1. 10/31/2023: Deadline to pay 3rd quarter Estimated Annual Business Tax
    2. 10/31/2023: Q3 Cigarette Litter Abatement Fee Due
    3. 10/31/2023: Q2 Sugary Drinks Tax Due
    4. 10/31/2023: Q2 Sales & Use Tax Return Due
  10. December
    1. 12/10/2023: Deadline to pay 1st installment of Property Taxes
    2. 1/1/2023: Annual adjustments for the Cigarette Litter Abatement Fee
    3. 1/1/2023: Annual plan minimum standards are set for the Health Care Accountability Ordinance (HCAO)
    4. 1/31/2023: 2022 Q4 Cigarette Litter Abatement Fee Due
  11. February
    1. 2/15/2023: Deadline to file all exemption claims
    2. 2/28/2023: Deadline for 2022 annual Business Tax Return
  12. March
    1. 3/21/2023: Unified License fees are due
  13. April
    1. 4/1/2023: Deadline to file the Business Personal Property Tax Statement (Form 571-L)
    2. 4/10/2023: Deadline to pay 2nd installment of Property Taxes
    3. 4/30/2023: Deadline to pay 1st quarter Estimated Annual Business Tax
    4. 4/30/2023: Q1 Cigarette Litter Abatement Fee Due
    5. 4/30/2023: Q1 Sugary Drinks Tax Due
    6. 4/30/2023: Annual reporting form (ARF) due for the Health Care Security Ordinance (HSCO)
    7. 4/30/2023: Q1 Sales & Use Tax Return Due
  14. May
    1. 5/7/2023: Last day to file Business Personal Property without penalty
    2. 5/31/2023: Renewal deadline for Annual Business Registration
  15. June
    1. 6/30/2023: Close of fiscal year (FY) 2022-2023
    2. 6/30/2023: Deadline to qualify for First Year Free Program
  16. July
    1. 7/1/2023: Start to fiscal year (FY) 2023-2024
    2. 7/31/2023: Deadline to pay 2nd quarter Estimated Annual Business Tax
    3. 7/31/2023: Q2 Cigarette Litter Abatement Fee Due
    4. 7/31/2023: Q2 Sugary Drinks Tax Due
    5. 7/31/2023: Q2 Sales & Use Tax Return Due
  17. August
    1. 8/31/2023: Business Personal Property Tax payment due
  18. September
    1. 9/15/2023: Deadline to file a formal appeal of your 2023/2024 assessed Business Personal Property value
  19. October
    1. 10/31/2023: Deadline to pay 3rd quarter Estimated Annual Business Tax
    2. 10/31/2023: Q3 Cigarette Litter Abatement Fee Due
    3. 10/31/2023: Q2 Sugary Drinks Tax Due
    4. 10/31/2023: Q2 Sales & Use Tax Return Due
  20. December
    1. 12/10/2023: Deadline to pay 1st installment of Property Taxes
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January

1/1/2023: 2023 expenditure rates are set for the Health Care Security Ordinance (HCSO)

Large businesses (with 100+ employees) = $3.40/hour; Medium-sized businesses (20-99 employees) = $2.27/hour; Small businesses (0-19 employees) = exempt. 2023 Exemption Threshold: managerial, supervisory, and confidential employees who earn more than $114,141 per year (or $54.88/hour) are exempt. 

The 2023 HCSO Poster must be posted at all workplaces or job sites.

Detail at Office of Labor Standards Enforcement

1/1/2023: Annual adjustments for the Cigarette Litter Abatement Fee

2023 fee increases to $1.25 per pack.

Detail at the Treasurer & Tax Collector

1/1/2023: 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

1/31/2023: 2022 Q4 Cigarette Litter Abatement Fee Due

For 2023, 4th Quarter Oct. 1 - Dec. 31.

Detail at the Treasurer & Tax Collector

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February

2/15/2023: Deadline to file all exemption claims

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

Detail at the Treasurer & Tax Collector

2/28/2023: Deadline for 2022 annual Business Tax Return

Most small businesses with less than $2,090,000 in gross receipts do not need to file their annual Business Tax Return or pay Gross Receipts Tax.

Detail at the Treasurer & Tax Collector

 

2/28/2023 Deadline for Commercial Vacancy Tax Return

Each owner, lessee, and sublessee of Taxable Commercial Space in the City is required to file a Commercial Vacancy Tax return annually, regardless of whether the space was vacant, and regardless of whether another person is liable for the tax.

Detail at the Treasurer & Tax Collector

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April

4/1/2023: 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

4/10/2023: Deadline to pay 2nd installment of Property Taxes

Detail at the Treasurer & Tax Collector

4/30/2023: Deadline to pay 1st quarter Estimated Annual Business Tax

For 2023: 1st Quarter, Jan. 1 - Mar. 31.

Detail at the Treasurer & Tax Collector

4/30/2023: Q1 Cigarette Litter Abatement Fee Due

For 2023, 1st Quarter Jan. 1 - Mar. 31.

Detail at the Treasurer & Tax Collector

4/30/2023: Q1 Sugary Drinks Tax Due

For 2023: 1st Quarter, Jan. 1 - Mar. 31

Detail at the Treasurer & Tax Collector

4/30/2023: Annual reporting form (ARF) due for the Health Care Security Ordinance (HSCO)

Detail at the Office of Labor Standards Enforcement

4/30/2023: Q1 Sales & Use Tax Return Due

For 2023, 1st Quarter, Jan. 1 - Mar. 31.

Detail at the CA Department of Tax and Fee Administration

 

4/30/2023: Unified License fees are due

This includes licenses issued by Department of Public Health, Fire Department, Police Department, and the Entertainment Commission.

Detail at the Treasurer & Tax Collector

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May

5/7/2023: Last day to file Business Personal Property without penalty

Detail at the Office of the Assessor Recorder

5/31/2023: Renewal deadline for Annual Business Registration

Renewal at this time covers the Fiscal Year beginning July 1, 2023 - June 30, 2024.

Detail at the Treasurer & Tax Collector

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June

6/30/2023: Close of fiscal year (FY) 2022-2023

This is also the expiration date of your FY 22-23 Business Registration Certificate.

 

6/30/2023: Deadline to qualify for First Year Free Program

 

Initial registration and license fees waived for qualifying business locations registered or added between 11/1/21 to 6/30/23.

Detail at the Treasurer & Tax Collector

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July

7/1/2023: Start to fiscal year (FY) 2023-2024

This is also the first day of your FY 23-24 Business Registration Certificate which covers the period between July 1, 2023 to June 30, 2024..

7/31/2023: Deadline to pay 2nd quarter Estimated Annual Business Tax

Detail at the Treasurer & Tax Collector

7/31/2023: Q2 Cigarette Litter Abatement Fee Due

For 2023, 2nd Quarter Apr. 1 - June 30.

Detail at the Treasurer & Tax Collector

7/31/2023: Q2 Sugary Drinks Tax Due

For 2023: 2nd Quarter, Apr. 1 - June 30.

Detail at the Treasurer & Tax Collector

7/31/2023: Q2 Sales & Use Tax Return Due

For 2023, 2nd Quarter, Apr. 1 - June 30.

Detail at the CA Department of Tax and Fee Administration

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August

8/31/2023: Business Personal Property Tax payment due

Payment is sent to the Tax Collector's Office.

Details at the Office of the Assessor Recorder

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September

9/15/2023: Deadline to file a formal appeal of your 2023/2024 assessed Business Personal Property value

Details at the Assessment Appeals Board

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October

10/31/2023: Deadline to pay 3rd quarter Estimated Annual Business Tax

Detail at the Treasurer & Tax Collector

10/31/2023: Q3 Cigarette Litter Abatement Fee Due

For 2023, 3rd Quarter, July 1 - Sept. 30.

Detail at the Treasurer & Tax Collector

10/31/2023: Q2 Sugary Drinks Tax Due

For 2023, 3rd Quarter, July 1 - Sept. 30.

Detail at the Treasurer & Tax Collector

10/31/2023: Q2 Sales & Use Tax Return Due

For 2023, 3rd Quarter, July 1 - Sept. 30.

Detail at the CA Department of Tax and Fee Administration

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December

12/10/2023: Deadline to pay 1st installment of Property Taxes

Detail at the Treasurer & Tax Collector

Large businesses (with 100+ employees) = $3.40/hour; Medium-sized businesses (20-99 employees) = $2.27/hour; Small businesses (0-19 employees) = exempt. 2023 Exemption Threshold: managerial, supervisory, and confidential employees who earn more than $114,141 per year (or $54.88/hour) are exempt. 

The 2023 HCSO Poster must be posted at all workplaces or job sites.

Detail at Office of Labor Standards Enforcement

1/1/2023: Annual adjustments for the Cigarette Litter Abatement Fee

2023 fee increases to $1.25 per pack.

Detail at the Treasurer & Tax Collector

1/1/2023: 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

1/31/2023: 2022 Q4 Cigarette Litter Abatement Fee Due

For 2023, 4th Quarter Oct. 1 - Dec. 31.

Detail at the Treasurer & Tax Collector

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February

2/15/2023: Deadline to file all exemption claims

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

Detail at the Treasurer & Tax Collector

2/28/2023: Deadline for 2022 annual Business Tax Return

Most small businesses with less than $2,090,000 in gross receipts do not need to file their annual Business Tax Return or pay Gross Receipts Tax.

Detail at the Treasurer & Tax Collector

Back to top

March

3/21/2023: Unified License fees are due

This includes licenses issued by Department of Public Health, Fire Department, Police Department, and the Entertainment Commission.

Detail at the Treasurer & Tax Collector

Back to top

April

4/1/2023: 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

4/10/2023: Deadline to pay 2nd installment of Property Taxes

Detail at the Treasurer & Tax Collector

4/30/2023: Deadline to pay 1st quarter Estimated Annual Business Tax

For 2023: 1st Quarter, Jan. 1 - Mar. 31.

Detail at the Treasurer & Tax Collector

4/30/2023: Q1 Cigarette Litter Abatement Fee Due

For 2023, 1st Quarter Jan. 1 - Mar. 31.

Detail at the Treasurer & Tax Collector

4/30/2023: Q1 Sugary Drinks Tax Due

For 2023: 1st Quarter, Jan. 1 - Mar. 31

Detail at the Treasurer & Tax Collector

4/30/2023: Annual reporting form (ARF) due for the Health Care Security Ordinance (HSCO)

Detail at the Office of Labor Standards Enforcement

4/30/2023: Q1 Sales & Use Tax Return Due

For 2023, 1st Quarter, Jan. 1 - Mar. 31.

Detail at the CA Department of Tax and Fee Administration

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May

5/7/2023: Last day to file Business Personal Property without penalty

Detail at the Office of the Assessor Recorder

5/31/2023: Renewal deadline for Annual Business Registration

Renewal at this time covers the Fiscal Year beginning July 1, 2023 - June 30, 2024.

Detail at the Treasurer & Tax Collector

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June

6/30/2023: Close of fiscal year (FY) 2022-2023

This is also the expiration date of your FY 22-23 Business Registration Certificate.

 

6/30/2023: Deadline to qualify for First Year Free Program

 

Initial registration and license fees waived for qualifying business locations registered or added between 11/1/21 to 6/30/23.

Detail at the Treasurer & Tax Collector

Back to top

July

7/1/2023: Start to fiscal year (FY) 2023-2024

This is also the first day of your FY 23-24 Business Registration Certificate which covers the period between July 1, 2023 to June 30, 2024..

7/31/2023: Deadline to pay 2nd quarter Estimated Annual Business Tax

Detail at the Treasurer & Tax Collector

7/31/2023: Q2 Cigarette Litter Abatement Fee Due

For 2023, 2nd Quarter Apr. 1 - June 30.

Detail at the Treasurer & Tax Collector

7/31/2023: Q2 Sugary Drinks Tax Due

For 2023: 2nd Quarter, Apr. 1 - June 30.

Detail at the Treasurer & Tax Collector

7/31/2023: Q2 Sales & Use Tax Return Due

For 2023, 2nd Quarter, Apr. 1 - June 30.

Detail at the CA Department of Tax and Fee Administration

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August

8/31/2023: 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

9/15/2023: Deadline to file a formal appeal of your 2023/2024 assessed Business Personal Property value

Details at the Assessment Appeals Board

Back to top

October

10/31/2023: Deadline to pay 3rd quarter Estimated Annual Business Tax

Detail at the Treasurer & Tax Collector

10/31/2023: Q3 Cigarette Litter Abatement Fee Due

For 2023, 3rd Quarter, July 1 - Sept. 30.

Detail at the Treasurer & Tax Collector

10/31/2023: Q2 Sugary Drinks Tax Due

For 2023, 3rd Quarter, July 1 - Sept. 30.

Detail at the Treasurer & Tax Collector

10/31/2023: Q2 Sales & Use Tax Return Due

For 2023, 3rd Quarter, July 1 - Sept. 30.

Detail at the CA Department of Tax and Fee Administration

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December

12/10/2023: Deadline to pay 1st installment of Property Taxes

Detail at the Treasurer & Tax Collector

 

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Departments

Office of Small Business