- Business Tax Registration
When a business is sold, closed, or moved out of San Francisco, the Business Tax Registration Certificate must be inactivated. Complete and sign the Declaration of Closed Business or Change in Ownership form and submit it to the Office of the Treasurer & Tax Collector in person or by mail.
In addition, a final Payroll Tax statement with payment, if applicable, is due immediately upon the selling or closing of a business. Accounting records and reports should be available for audit or review.
If you will be abandoning the company's fictitious business name with the County Clerk's office, you will need to obtain a Temporary Verification of Registration from the Treasurer & Tax Collector's office indicating the business closing date.
2. Fictitious Business Name
To abandon your Fictitious Business Name (FBN), click here for the County Clerk's website for further directions.
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State and Federal Requirements to closing a business including information on the following:
- Payroll (EDD)
- Sales and Use (BOE)
- IRS
- Department of Labor
Small Business Assistance Center, City Hall, Room 110, 1 Dr. Carlton B. Goodlett Place, San Francisco, CA 94102
Phone: 415-554-6134 Office Hours: M-F, 8 AM - 5 PM
