Commonly overlooked California local business tax filing deadlines are quickly approaching in San Francisco, Los Angeles and other localities throughout the state. As the federal and state tax filing season approaches, taxpayers should be aware of the below information on reporting and paying local business taxes.

San Francisco

2025 San Francisco Annual Business Tax (SF ABT) returns are due on or before Monday, March 2, 2026.¹ The SF ABT return includes reporting and payment of Gross Receipts or Administrative Office Taxes, Homelessness or Homelessness Administrative Office Taxes, Commercial Rents Taxes and Overpaid Executive Gross Receipts Taxes.

Because SF ABT is filed on a combined basis using the same combined group as a taxpayer uses for the California combined report with the Franchise Tax Return, taxpayers can request an extension to November 30, 2026, by submitting a written request through the reporting portal and paying at least 110% of last year’s tax by the filing deadline. SF ABT returns and tax payments must be filed electronically using the city's 2025 ABT Payment Portal (2025 Annual Business Tax).

Additional information regarding the SF ABT is available on the city's website.

In addition to filing SF ABT returns, taxpayers must also file or renew their business registration and submit payment of the city's Business Registrations Tax. Beginning in 2026, business registration renewals are due on the last day of February. Because February 28, 2026, falls on a Saturday, the renewals are due on or before March 2, 2026.

Los Angeles

The due date for filing tax year 2026 Los Angeles Business Tax (LABT) renewals² is March 2, 2026. The city provides copies of forms for download and completion in writing and allows filing of renewal forms and payment of taxes through its electronic filing system. Both the downloadable forms and the electronic filing system are accessible through the city's website. To be considered timely filed, a taxpayer's forms must be postmarked or electronically submitted no later than 11:59 PM PST on March 2, 2026.

Taxpayers can apply for a maximum filing extension of 45 days by submitting a written request, accompanied by payment of at least 90% of the total tax due by the March 2, 2026, filing deadline.

Additional information about the LABT renewal process is available on the city's website.

One-year statute of limitation period for filing refund claims for City of San Francisco and Los Angeles business taxes closing soon

Companies engaged in business in San Francisco and Los Angeles should consider reviewing their SF ABT filings and LABT renewals (assuming returns and renewals were timely filed/paid) before the expiration of each city's one-year statute of limitation for filing refund claims on February 28, 2026 for tax year 2025 (for Los Angeles this is the 2026 tax year, based on 2025 activity). Because February 28, 2026, falls on a weekend, taxpayers should consider filing on or before the one-year deadline as a precautionary measure.

SF ABT filings include reporting and payment of the Gross Receipts Tax or Administrative Office Tax, the Homelessness Gross Receipts Tax or the Homelessness Administrative Office Tax, the Commercial Rents Tax, and the Overpaid Executive Tax.

In Los Angeles, the LABT filing primarily includes reporting and payment of Gross Receipts Tax based on specific classification(s). For Los Angeles, calendar year 2025 relates to the 2026 Business Tax Renewal.

Other California local business taxes

Nearly every California municipality imposes some form of local business license tax or fee, but the due dates, as well as the types of levies, tax bases and filing requirements vary widely by locality. For example, the City of Santa Monica, like its neighbor Los Angeles, imposes a gross receipts tax on businesses operating within the city, but returns and payments are not due until August 31 of each year.