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San Francisco Business Registration Certificate (BAN): San Francisco restaurant guide

SF Office of the Treasurer & Tax Collector

What it is

Every business operating in San Francisco must register with the Treasurer & Tax Collector; the Business Account Number (BAN) it creates is required on the health permit, entertainment, Shared Spaces and fire permit applications.

When a restaurant needs it

Within 30 days after starting business in San Francisco — in practice before you apply for any City permit.

How to apply

Complete the online New Business Registration Application and pay the registration fee by card or bank account; the certificate is mailed in 10–15 business days.

Documents you’ll need

Legal business structure and entity name
FEIN (or SSN/TIN for sole proprietors)
Valid email address
Estimated San Francisco gross receipts
Every business location address in SF
Payment method

Fee

2026-27 registration fee by prior-year SF gross receipts: $0–$100,000 $55; $100,000.01–$250,000 $95; $250,000.01–$500,000 $160; $500,000.01–$750,000 $320; $750,000.01–$1,000,000 $440; $1,000,000.01–$1,500,000 $625; $1,500,000.01–$2,000,000 $875; $2,000,000.01–$2,500,000 $1,130; $2,500,000.01–$5,000,000 $1,885 (each includes a $4 state fee)

Processing time

Registration number issued on submission; certificate mailed within 10–15 business days

Renewal

Every year by the last day of February (registration year runs April 1–March 31); the Gross Receipts Tax return is due with it, but businesses with $5,000,000 or less in SF gross receipts are exempt from the Gross Receipts Tax

Who files

The owner or an authorized representative (e.g. accountant) can register.

Good to know

Your BAN is the key that unlocks every other City application. Starting in 2026, Prop M also waives the annual license fees TTX bills for most restaurant, bar, fire and entertainment licenses — you still get the license certificate at $0.

Official source

TTX — register a business · TTX — Proposition M business tax reform

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Last reviewed 2026-10-06. Guidance only, not legal advice.