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

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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

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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

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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

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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

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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

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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

 

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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

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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

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

Detail at the Treasurer & Tax Collector

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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

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

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

Detail at the Treasurer & Tax Collector

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4/30/2023: Q1 Sugary Drinks Tax Due

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

Detail at the Treasurer & Tax Collector

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

Detail at the Office of Labor Standards Enforcement

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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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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

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

Detail at the Office of the Assessor Recorder

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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

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

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

 

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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

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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..

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

Detail at the Treasurer & Tax Collector

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

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

Detail at the Treasurer & Tax Collector

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7/31/2023: Q2 Sugary Drinks Tax Due

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

Detail at the Treasurer & Tax Collector

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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

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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

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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

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

Detail at the Treasurer & Tax Collector

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

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

Detail at the Treasurer & Tax Collector

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10/31/2023: Q2 Sugary Drinks Tax Due

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

Detail at the Treasurer & Tax Collector

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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

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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

Back to top

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

Back to top

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

Back to top

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

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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

Back to top

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

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March

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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

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April

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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

Back to top

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

Detail at the Treasurer & Tax Collector

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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

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

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

Detail at the Treasurer & Tax Collector

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4/30/2023: Q1 Sugary Drinks Tax Due

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

Detail at the Treasurer & Tax Collector

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

Detail at the Office of Labor Standards Enforcement

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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

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

Detail at the Office of the Assessor Recorder

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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

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

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

 

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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

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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..

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

Detail at the Treasurer & Tax Collector

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

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

Detail at the Treasurer & Tax Collector

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7/31/2023: Q2 Sugary Drinks Tax Due

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

Detail at the Treasurer & Tax Collector

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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

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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

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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

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

Detail at the Treasurer & Tax Collector

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

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

Detail at the Treasurer & Tax Collector

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10/31/2023: Q2 Sugary Drinks Tax Due

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

Detail at the Treasurer & Tax Collector

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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

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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