Calendar Year vs. Fiscal Year

Calendar year. The calendar tax year is 12 consecutive months beginning January 1 and ending December 31.

Fiscal year. A fiscal tax year is 12 consecutive months ending on the last day of any month except December. The fiscal year for the City and County of San Francisco starts on July 1 and ends on June 30. 


Important Dates for Business Owners

Jan 1: Beginning of calendar year

Jan 1: Updated minimum wage rate for the upcoming year published by the SF Office of Labor Standards and Enforcement 

Mar 2: Payroll Expense Tax and Gross Receipts Tax returns due

Mar 31: Business license renewal due for the SF Office of the Treasurer and Tax CollectorDepartment of Health, Fire Department, Police Department, and Entertainment Commission

Apr 1: Business Personal Property and Vessel Property Statements due to the SF Office of the Assessor-Recorder

Apr 30: Commuter Benefits Ordinance Annual Compliance Form due

Apr 30: Health Care Security Ordinance Annual Reporting Form due

May 7: Last day to file Business Property Statement (Form 571-L) without penalty

May 31: Annual Business Registration Renewal fees due to the SF Office of the Treasurer and Tax Collector

Jul 1: Beginning of City and County of San Francisco fiscal year

Jul 1: First day of SF Business Registration fiscal year period

Jul 1: Updated waste water capacity charge rates announced by the SF Public Utilities Commission

Aug 31: Last day to pay business personal property taxes before penalties are added

NOTE
This list does not include all state and federal deadlines.

Last modified date: Wed, 11/25/2015 - 13:33