San Francisco compliance requirements

Businesses that pay $600 or more to a non-employee (independent contractor, freelancer, etc.) during the year must file Form 1099-NEC with the IRS and provide a copy to the recipient by January 31. Th...

Title III of the Americans with Disabilities Act (ADA) requires businesses that are places of public accommodation (restaurants, retail stores, hotels, theaters, medical offices, professional offices,...

Businesses that manufacture, import, deal in, or use explosive materials must obtain a federal explosives license or permit from the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF). Licenses...

All Federal Firearms Licensees (FFLs) must complete and retain ATF Form 4473 (Firearms Transaction Record) for every firearm transaction conducted through the licensee. Per the Bipartisan Safer Commun...

Businesses exporting goods, software, or technology from the United States must comply with the Export Administration Regulations (EAR) administered by the Bureau of Industry and Security (BIS). Expor...

The Corporate Transparency Act requires certain companies to report their beneficial ownership information (BOI) to FinCEN. As of March 2025, FinCEN issued a rule exempting all domestic companies from...

Under the Corporate Transparency Act, reporting companies must file an updated Beneficial Ownership Information (BOI) report with FinCEN within 30 calendar days of any change to previously reported in...

The CAN-SPAM Act (Controlling the Assault of Non-Solicited Pornography and Marketing Act) applies to all businesses that send commercial email messages — any electronic mail message whose primary purp...

Businesses importing goods into the United States with a value exceeding $2,500 must file an entry with U.S. Customs and Border Protection (CBP). Formal entries require a customs bond and use of a lic...

The Consolidated Omnibus Budget Reconciliation Act (COBRA) requires employers with 20 or more employees who sponsor group health plans to offer continuation coverage to employees and their dependents ...

Under the Air Toxics Hot Spots Information and Assessment Act (AB 2588), facilities emitting 10 or more tons per year of criteria air pollutants must submit an emissions inventory report to their loca...

Catering businesses serving alcohol at client locations must obtain a Type 58 Caterer's Permit from the Department of Alcoholic Beverage Control. Requires a commissary (licensed premises) and allows s...

California ABC Type 04 Distilled Spirits Manufacturer license authorizes the distillation and rectification of spirits, and the sale of distilled spirits to wholesalers and on the licensed premises. D...

California ABC Type 20 Off-Sale Beer and Wine license authorizes a retail establishment (grocery store, convenience store, drug store) to sell beer and wine in sealed containers for off-premises consu...

California ABC Type 21 Off-Sale General license authorizes a retail store (package store, liquor store) to sell beer, wine, and distilled spirits in sealed containers for off-premises consumption. Req...

California ABC Type 41 On-Sale Beer and Wine license authorizes a bona fide eating place (restaurant) to sell beer and wine (no distilled spirits) for on-premises consumption. Lower cost alternative t...

Annual renewal of the California ABC Type 47 On-Sale General license for restaurants. Renewal must be completed before the license anniversary date to avoid late penalties. Renewal fee varies by count...

California ABC Type 47 On-Sale General license authorizes a bona fide eating place (restaurant) to sell beer, wine, and distilled spirits for consumption on the premises. Required before selling any a...

Bars and taverns where alcohol is the primary revenue source (50%+ of revenue from alcohol sales, not food) must obtain a Type 48 Public Premises license from ABC. Different from Type 47 (restaurant) ...

California ABC Type 23 Small Beer Manufacturer license authorizes the manufacture of beer (under 60,000 barrels per year) and sale to wholesalers, retailers, and on the licensed premises. Breweries an...

Businesses in San Francisco operating a kennel, animal boarding facility, pet hospital, pet shop, or animal breeding facility must obtain a permit from the City. In residential districts, keeping more...

A building permit is required from the San Francisco Department of Building Inspection (DBI) for any construction, alteration, renovation, demolition, or change of occupancy in a building, unless spec...

All businesses located in San Francisco with aggregate business personal property costing $100,000 or more must file an annual Business Property Statement (Form 571-L) with the San Francisco Assessor-...

Businesses in San Francisco seeking to operate a cannabis business (cultivation, manufacturing, distribution, testing, or retail) must obtain a Cannabis Business Permit from the San Francisco Office o...

Under the San Francisco Planning Code, certain business uses in specific zoning districts require a Conditional Use Authorization (CUA) from the Planning Commission before the use can be established. ...

Any business operating in San Francisco under a name other than the owner's legal name must file a Fictitious Business Name (FBN) Statement with the San Francisco County Clerk. This includes sole prop...

Businesses in San Francisco that maintain, store, use, or handle hazardous materials, or conduct processes that produce conditions hazardous to life or property, must obtain a Fire Department operatio...

Businesses in San Francisco that store, handle, use, or dispose of hazardous materials must obtain permits from the SFDPH Environmental Health Branch, which serves as the local Certified Unified Progr...

Any business operating a retail food facility in San Francisco (restaurants, bars, cafes, bakeries, grocery stores, catering operations, food trucks, and other food service establishments) must obtain...

San Francisco imposes an additional Homelessness Gross Receipts Tax on businesses with combined taxable San Francisco gross receipts exceeding $25 million (lowered from $50 million under Proposition M...

Every alarm system site in San Francisco, including business locations, is required to have an annual Alarm License (also called an alarm permit). The license is administered by the SF Treasurer & Tax...

Every person engaging in business within San Francisco must obtain a Business Registration Certificate within 30 days of commencing business and renew it annually. The certificate is issued by the Tre...

All businesses that cultivate, manufacture, distribute, test, or sell cannabis in San Francisco must obtain a Cannabis Business Permit from the SF Office of Cannabis, in addition to a California state...

A building permit from the SF Department of Building Inspection (DBI) is required for any commercial construction, renovation, tenant improvement, or change of occupancy. This includes build-outs, rem...

An additional gross receipts tax on businesses that lease, sublease, or otherwise rent commercial space in San Francisco. Applies to commercial landlords with more than $2,325,000 in combined taxable ...

A Conditional Use Authorization (CUA) from the SF Planning Commission is required when a proposed business use is not principally permitted in a given zoning district but may be allowed under certain ...

The San Francisco Fire Department (SFFD) requires operational permits for businesses that maintain, store, use, or handle hazardous materials, or conduct processes hazardous to life or property. Permi...

Businesses operating an assembly occupancy (A-2: food and drink consumption, or A-3: worship, recreation, amusement, or other assembly) with more than 49 occupants must obtain an SFFD Place of Assembl...

San Francisco imposes a Gross Receipts Tax on businesses with more than $5,000,000 in combined taxable San Francisco gross receipts (effective 2025 under Proposition M). Rates vary by business activit...

Businesses subject to San Francisco Gross Receipts Tax must make three estimated quarterly payments during the tax year, based on the estimated annual tax liability. Payments are due April 30, July 31...