San Francisco County Municipal Code § 248 Food Product

(a) The following fee for licenses is established for persons, firms, or corporations engaged in the conduct or operation of the handling, manufacture, or sale of foodstuffs, annually payable in advance to the Tax Collector.

Class Fee Class Fee Class A. Food product and marketing establishments without food preparation with a total square footage of: Class A-1. Less than 5,001 square feet $647 Class A-2. 5,001 square feet to 10,000 square feet $847 Class A-3. 10,001 square feet to 20,000 square feet $1,054 Class A-4. Greater than 20,000 square feet $1,277 Class B. Food product and marketing establishments with food preparation with a total square footage of: Class B-1. Less than 5,001 square feet $693 Class B-2. 5,001 square feet to 10,000 square feet $898 Class B-3. 10,001 square feet to 20,000 square feet $1,091 Class B-4. Greater than 20,000 square feet ("Supermarket") with: 1 Food Preparation Station $1,235 2 to 3 Food Preparation Stations $1,390 4 or more Food Preparation Stations $1,544 Class C. Retail bakeries Without food preparation $753 With food preparation $1,290 Class D. Farm Stand $0 Class E. Certified farmers market $628 Class F. Wholesale food markets with retail $645 Class G. Food manufacturing or processing $714 Class H. Food product and marketing establishments with an inventory of food at cost in stock as of the first day of April: Less than $1,000 Greater than $1,000 Refer to Class A Class I. Food product and marketing establishments in stadiums, arenas or auditoriums with a seating capacity of 25,000 or more

(b) The license fees set forth above shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of

the Business and Tax Regulations Code.* (c) Notwithstanding the chart above, for license periods beginning on or after April 1, 2026, the annual license fee for the following licenses shall be $0: (1) Class A-1: Food product and marketing establishments without food preparation with a total square footage less than 5,001 square feet. (2) Class B-1: Food product and marketing establishments with food preparation with a total square footage less than 5,001 square feet. (3) Class C: Retail bakeries without food preparation. (4) Class C: Retail bakeries with food preparation. (Amended by Ord. 95-84, App. 3/8/84; Ord. 369-88, App. 8/5/88; Ord. 244-91, App. 6/24/91; Ord. 207-93, App. 6/25/93; Ord. 131-97, App. 4/18/97; Ord. 117-01, File No. 010515, App. 6/1/2001; Ord. 5-05, File No. 041588, App. 1/8/2005; Ord. 149-08, File No. 080744, App. 7/30/2008; Ord. 86-10, File No. 100008, App. 4/30/2010; Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 172-12 , File No. 120638, App. 7/27/2012, Eff. 8/26/2012; Ord. 45-17, File No. 161316, App. 2/24/2017, Eff. 3/26/2017; Ord. 279-24, File No. 240926, App. 12/19/2024, Eff. 1/19/2025, Oper. 2/1/2025; Ord. 140-25, File No. 250606, App. 8/1/2025, Eff. 9/1/2025)