San Francisco Contractor Business License
Everything contractors need to know about the San Francisco business license — renewal dates, fees, and how to apply.
License Details
May 31 (registration renewal); March 1 (annual business tax return)
$47 registration fee (0 employees) to $45,150 (1000+ employees) + gross receipts tax
Fee Structure
Business Registration fee plus Gross Receipts Tax. Small businesses (<$2.29M payroll expense) may qualify for reduced rates.
Notes
All businesses must register with the SF Treasurer & Tax Collector. Contractors performing work in SF need registration even if based elsewhere.
Statewide Obligations
Beyond city requirements, all California contractors must meet these state obligations.
| Obligation | Agency | Cycle | Amount |
|---|---|---|---|
| Contractor License Bond | Contractors State License Board (CSLB) | continuous | $25,000 |
| Bond of Qualifying Individual | Contractors State License Board (CSLB) | continuous | $25,000 |
| LLC Employee/Worker Bond | Contractors State License Board (CSLB) | continuous | $100,000 |
| Seller's Permit | California Department of Tax and Fee Administration (CDTFA) | Quarterly (default); Monthly if >$100K annual tax; Annual if <$1K annual tax | No fee for permit; sales tax rate varies by location (7.25%-10.75%) |
| Personal Income Tax Return (Form 540) | Franchise Tax Board (FTB) | Annual | Progressive tax rate: 1%-13.3% on taxable income |
| LLC Annual Tax & Fee | Franchise Tax Board (FTB) | Annual | $800 minimum + LLC fee tiers: $0 (<$250K), $900 ($250K-$499K), $2,500 ($500K-$999K), $6,000 ($1M-$4.99M), $11,790 ($5M+) |
| S-Corporation Tax Return (Form 100S) | Franchise Tax Board (FTB) | Annual | $800 minimum franchise tax or 1.5% of net income, whichever is greater |
| C-Corporation Tax Return (Form 100) | Franchise Tax Board (FTB) | Annual | $800 minimum franchise tax or 8.84% of net income, whichever is greater |
| Estimated Tax Payments | Franchise Tax Board (FTB) | Quarterly | Based on estimated annual tax liability |
Never miss a San Francisco renewal deadline.
PermitCal tracks your city business license alongside all your state compliance deadlines.
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