City and County of San Francisco
Office of the Treasurer & Tax Collector

Quarterly Cigarette Litter Abatement Fee Return
Welcome to the Office of the San Francisco Treasurer & Tax Collector’s quarterly Cigarette Litter Abatement Fee Return.

Please note the following:
  • File for each location separately.
  • Fee Returns must be filed quarterly and transmitted before midnight on the due date. If the due date falls on a weekend or holiday, the due date is the following business day.
  • Penalties, interest and fees will be imposed if not timely filed and paid.

Please have the following data ready to start your Fee Return for each location:
  • Your twelve (12) digit Location Identification Number
  • Last four (4) digits of your Federal Taxpayer Identification Number
  • Your eight (8) character Online PIN (Click here for more information on the PIN)

A Taxpayer Identification Number (TIN) is an identification number used by the Internal Revenue Service (IRS) in the administration of tax laws:
  • Social Security Number (SSN): For sole proprietors, the business identification number may be the same as the individual’s Social Security Number (SSN) or TIN, if applicable.
  • Federal Identification Number (FIN, a.k.a. EIN): A FIN is required for all partnerships, corporations, and LLCs (single-member LLCs without a FIN may use a SSN). This number is obtained from the Internal Revenue Service.
  • Individual Taxpayer Identification Number (ITIN): An ITIN is a tax processing number only available for certain nonresident and resident aliens, their spouses, and dependents who cannot get an SSN.

Need further assistance?

Submit your question by clicking on the link below. A representative will contact you on the SAME DAY of the request if submitted prior to 7 pm. Requests received after 7 pm will receive a response by the next business day. Submit service request

If you don't know your LIN, click here to go to LIN Lookup.


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All required data fields are indicated with a red border.
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The Return has been submitted only when you see the confirmation on the right.


Business address, location or closure information may be updated through Account Update.