Local Taxes & Fees in San Francisco, CA (2026)
3 verified local taxes & fees rules for San Francisco, California, sourced directly from the municipal code and official government pages.
Verified from official government sources
Vacancy Tax
San Francisco's Vacancy Tax, in Business and Tax Regulations Code Article 29, reaches ground-floor commercial space in Named Neighborhood Commercial Districts that stays vacant more than 182 days in a tax year. The annual bill runs from $250 to $1,000 per linear foot of storefront frontage, and it climbs the longer the space stands empty.
San Francisco Commercial Vacancy Tax
Significant RestrictionsSan Francisco, CA, Business and Tax Regulations Code Art. 29, Sec. 2904
(b) The tax on keeping Taxable Commercial Space Vacant in a tax year shall be as follows: ... (A) $250 per linear foot of Frontage for Taxable Commercial Space that has not been kept Vacant by any person in the immediately preceding tax year; (B) $500 per linear foot ... (C) $1,000 per linear foot of Frontage for all situations in which neither subsection (b)(3)(A) nor subsection (b)(3)(B) of t...
Business Tax Classification
San Francisco sorts every business into one of seven gross receipts tax categories by NAICS code, and the category sets your tax rate.
SF Business Tax Category Classification
Some RestrictionsSan Francisco, CA, Business and Tax Regulations Code § 953.20(b)
“Category 1 Business Activities” means one or more of the business activities described in NAICS codes 42 (Wholesale Trade), 44 and 45 (Retail Trade), 532 (Rental and Leasing Services), 71 (Arts, Entertainment, and Recreation), 722 (Food Services and Drinking Places), 811 (Repair and Maintenance), 812 (Personal and Laundry Services) but not including 812930 (Parking Lots and Garages), and 813 (...
Parking Tax
San Francisco imposes a 25 percent tax on the rent paid to occupy space in any parking station citywide, combining a 15 percent base tax and a 10 percent surcharge.
San Francisco Parking Tax Rate 25 Percent
Some RestrictionsSan Francisco, CA, Business and Tax Regulations Code Sec. 602 and Sec. 602.5
SEC. 602. IMPOSITION AND RATE OF TAX. Subject to the provisions of this Article, there is hereby imposed a tax of 15 percent for the rent of every occupancy of parking space in a parking station in the City and County. ... SEC. 602.5 ... There shall be an additional tax of 10 percent on the rent of every occupancy parking space in a parking station ... The total tax on the rent of every occupan...