-
January
- 1/1/2023: 2023 expenditure rates are set for the Health Care Security Ordinance (HCSO)
- 1/1/2023: Annual adjustments for the Cigarette Litter Abatement Fee
- 1/1/2023: Annual plan minimum standards are set for the Health Care Accountability Ordinance (HCAO)
- 1/31/2023: 2022 Q4 Cigarette Litter Abatement Fee Due
- February
-
April
- 4/1/2023: Deadline to file the Business Personal Property Tax Statement (Form 571-L)
- 4/10/2023: Deadline to pay 2nd installment of Property Taxes
- 4/30/2023: Deadline to pay 1st quarter Estimated Annual Business Tax
- 4/30/2023: Q1 Cigarette Litter Abatement Fee Due
- 4/30/2023: Q1 Sugary Drinks Tax Due
- 4/30/2023: Annual reporting form (ARF) due for the Health Care Security Ordinance (HSCO)
- 4/30/2023: Q1 Sales & Use Tax Return Due
- 4/30/2023: Unified License fees are due
- May
- June
- July
- August
- September
- October
- December
- February
- March
-
April
- 4/1/2023: Deadline to file the Business Personal Property Tax Statement (Form 571-L)
- 4/10/2023: Deadline to pay 2nd installment of Property Taxes
- 4/30/2023: Deadline to pay 1st quarter Estimated Annual Business Tax
- 4/30/2023: Q1 Cigarette Litter Abatement Fee Due
- 4/30/2023: Q1 Sugary Drinks Tax Due
- 4/30/2023: Annual reporting form (ARF) due for the Health Care Security Ordinance (HSCO)
- 4/30/2023: Q1 Sales & Use Tax Return Due
- May
- June
- July
- August
- September
- October
- December
Sections
-
January
- 1/1/2023: 2023 expenditure rates are set for the Health Care Security Ordinance (HCSO)
- 1/1/2023: Annual adjustments for the Cigarette Litter Abatement Fee
- 1/1/2023: Annual plan minimum standards are set for the Health Care Accountability Ordinance (HCAO)
- 1/31/2023: 2022 Q4 Cigarette Litter Abatement Fee Due
- February
-
April
- 4/1/2023: Deadline to file the Business Personal Property Tax Statement (Form 571-L)
- 4/10/2023: Deadline to pay 2nd installment of Property Taxes
- 4/30/2023: Deadline to pay 1st quarter Estimated Annual Business Tax
- 4/30/2023: Q1 Cigarette Litter Abatement Fee Due
- 4/30/2023: Q1 Sugary Drinks Tax Due
- 4/30/2023: Annual reporting form (ARF) due for the Health Care Security Ordinance (HSCO)
- 4/30/2023: Q1 Sales & Use Tax Return Due
- 4/30/2023: Unified License fees are due
- May
- June
- July
- August
- September
- October
- December
- February
- March
-
April
- 4/1/2023: Deadline to file the Business Personal Property Tax Statement (Form 571-L)
- 4/10/2023: Deadline to pay 2nd installment of Property Taxes
- 4/30/2023: Deadline to pay 1st quarter Estimated Annual Business Tax
- 4/30/2023: Q1 Cigarette Litter Abatement Fee Due
- 4/30/2023: Q1 Sugary Drinks Tax Due
- 4/30/2023: Annual reporting form (ARF) due for the Health Care Security Ordinance (HSCO)
- 4/30/2023: Q1 Sales & Use Tax Return Due
- May
- June
- July
- August
- September
- October
- December
January
Back to top1/1/2023: 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
Back to top1/1/2023: Annual adjustments for the Cigarette Litter Abatement Fee
2023 fee increases to $1.25 per pack.
Detail at the Treasurer & Tax Collector
Back to top1/1/2023: 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
Back to top1/31/2023: 2022 Q4 Cigarette Litter Abatement Fee Due
For 2023, 4th Quarter Oct. 1 - Dec. 31.
Detail at the Treasurer & Tax Collector
Back to topFebruary
Back to top2/15/2023: Deadline to file all exemption claims
Exemptions include Homeowners'; Disable Veterans' Property Tax; Churches; Non-Profits; Fishing.
Detail at the Treasurer & Tax Collector
Back to top2/28/2023: 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
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
Back to topApril
Back to top4/1/2023: 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
Back to top4/10/2023: Deadline to pay 2nd installment of Property Taxes
Detail at the Treasurer & Tax Collector
Back to top4/30/2023: Deadline to pay 1st quarter Estimated Annual Business Tax
For 2023: 1st Quarter, Jan. 1 - Mar. 31.
Detail at the Treasurer & Tax Collector
Back to top4/30/2023: Q1 Cigarette Litter Abatement Fee Due
For 2023, 1st Quarter Jan. 1 - Mar. 31.
Detail at the Treasurer & Tax Collector
Back to top4/30/2023: Q1 Sugary Drinks Tax Due
For 2023: 1st Quarter, Jan. 1 - Mar. 31
Detail at the Treasurer & Tax Collector
Back to top4/30/2023: Annual reporting form (ARF) due for the Health Care Security Ordinance (HSCO)
Detail at the Office of Labor Standards Enforcement
Back to top4/30/2023: Q1 Sales & Use Tax Return Due
For 2023, 1st Quarter, Jan. 1 - Mar. 31.
Detail at the CA Department of Tax and Fee Administration
Back to top
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
Back to topMay
Back to top5/7/2023: Last day to file Business Personal Property without penalty
Detail at the Office of the Assessor Recorder
Back to top5/31/2023: 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
Back to topJune
Back to top6/30/2023: Close of fiscal year (FY) 2022-2023
This is also the expiration date of your FY 22-23 Business Registration Certificate.
Back to top
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 topJuly
Back to top7/1/2023: 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..
Back to top7/31/2023: Deadline to pay 2nd quarter Estimated Annual Business Tax
Detail at the Treasurer & Tax Collector
Back to top7/31/2023: Q2 Cigarette Litter Abatement Fee Due
For 2023, 2nd Quarter Apr. 1 - June 30.
Detail at the Treasurer & Tax Collector
Back to top7/31/2023: Q2 Sugary Drinks Tax Due
For 2023: 2nd Quarter, Apr. 1 - June 30.
Detail at the Treasurer & Tax Collector
Back to top7/31/2023: Q2 Sales & Use Tax Return Due
For 2023, 2nd Quarter, Apr. 1 - June 30.
Detail at the CA Department of Tax and Fee Administration
Back to topAugust
Back to top8/31/2023: 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 topSeptember
Back to top9/15/2023: Deadline to file a formal appeal of your 2023/2024 assessed Business Personal Property value
Details at the Assessment Appeals Board
Back to topOctober
Back to top10/31/2023: Deadline to pay 3rd quarter Estimated Annual Business Tax
Detail at the Treasurer & Tax Collector
Back to top10/31/2023: Q3 Cigarette Litter Abatement Fee Due
For 2023, 3rd Quarter, July 1 - Sept. 30.
Detail at the Treasurer & Tax Collector
Back to top10/31/2023: Q2 Sugary Drinks Tax Due
For 2023, 3rd Quarter, July 1 - Sept. 30.
Detail at the Treasurer & Tax Collector
Back to top10/31/2023: Q2 Sales & Use Tax Return Due
For 2023, 3rd Quarter, July 1 - Sept. 30.
Detail at the CA Department of Tax and Fee Administration
Back to topDecember
Back to top12/10/2023: 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
Back to top1/1/2023: Annual adjustments for the Cigarette Litter Abatement Fee
2023 fee increases to $1.25 per pack.
Detail at the Treasurer & Tax Collector
Back to top1/1/2023: 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
Back to top1/31/2023: 2022 Q4 Cigarette Litter Abatement Fee Due
For 2023, 4th Quarter Oct. 1 - Dec. 31.
Detail at the Treasurer & Tax Collector
Back to topFebruary
Back to top2/15/2023: Deadline to file all exemption claims
Exemptions include Homeowners'; Disable Veterans' Property Tax; Churches; Non-Profits; Fishing.
Detail at the Treasurer & Tax Collector
Back to top2/28/2023: 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 topMarch
Back to top3/21/2023: 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 topApril
Back to top4/1/2023: 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
Back to top4/10/2023: Deadline to pay 2nd installment of Property Taxes
Detail at the Treasurer & Tax Collector
Back to top4/30/2023: Deadline to pay 1st quarter Estimated Annual Business Tax
For 2023: 1st Quarter, Jan. 1 - Mar. 31.
Detail at the Treasurer & Tax Collector
Back to top4/30/2023: Q1 Cigarette Litter Abatement Fee Due
For 2023, 1st Quarter Jan. 1 - Mar. 31.
Detail at the Treasurer & Tax Collector
Back to top4/30/2023: Q1 Sugary Drinks Tax Due
For 2023: 1st Quarter, Jan. 1 - Mar. 31
Detail at the Treasurer & Tax Collector
Back to top4/30/2023: Annual reporting form (ARF) due for the Health Care Security Ordinance (HSCO)
Detail at the Office of Labor Standards Enforcement
Back to top4/30/2023: Q1 Sales & Use Tax Return Due
For 2023, 1st Quarter, Jan. 1 - Mar. 31.
Detail at the CA Department of Tax and Fee Administration
Back to topMay
Back to top5/7/2023: Last day to file Business Personal Property without penalty
Detail at the Office of the Assessor Recorder
Back to top5/31/2023: 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
Back to topJune
Back to top6/30/2023: Close of fiscal year (FY) 2022-2023
This is also the expiration date of your FY 22-23 Business Registration Certificate.
Back to top
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 topJuly
Back to top7/1/2023: 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..
Back to top7/31/2023: Deadline to pay 2nd quarter Estimated Annual Business Tax
Detail at the Treasurer & Tax Collector
Back to top7/31/2023: Q2 Cigarette Litter Abatement Fee Due
For 2023, 2nd Quarter Apr. 1 - June 30.
Detail at the Treasurer & Tax Collector
Back to top7/31/2023: Q2 Sugary Drinks Tax Due
For 2023: 2nd Quarter, Apr. 1 - June 30.
Detail at the Treasurer & Tax Collector
Back to top7/31/2023: Q2 Sales & Use Tax Return Due
For 2023, 2nd Quarter, Apr. 1 - June 30.
Detail at the CA Department of Tax and Fee Administration
Back to topAugust
Back to top8/31/2023: 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 topSeptember
Back to top9/15/2023: Deadline to file a formal appeal of your 2023/2024 assessed Business Personal Property value
Details at the Assessment Appeals Board
Back to topOctober
Back to top10/31/2023: Deadline to pay 3rd quarter Estimated Annual Business Tax
Detail at the Treasurer & Tax Collector
Back to top10/31/2023: Q3 Cigarette Litter Abatement Fee Due
For 2023, 3rd Quarter, July 1 - Sept. 30.
Detail at the Treasurer & Tax Collector
Back to top10/31/2023: Q2 Sugary Drinks Tax Due
For 2023, 3rd Quarter, July 1 - Sept. 30.
Detail at the Treasurer & Tax Collector
Back to top10/31/2023: Q2 Sales & Use Tax Return Due
For 2023, 3rd Quarter, July 1 - Sept. 30.
Detail at the CA Department of Tax and Fee Administration
Back to topDecember
Back to top12/10/2023: Deadline to pay 1st installment of Property Taxes
Detail at the Treasurer & Tax Collector
Back to top