12 cities

City business taxes

The local layer: city gross receipts taxes, business licenses, and registrations on top of state fees.

San Francisco, CA

Every business operating in SF registers with the Treasurer & Tax Collector and renews its registration each year.

City corporate tax roughly mirrors the state base: model both, not one.

Register with the Office of Finance for a Business Tax Registration Certificate (BTRC) when you start doing business in the city.

File the Texas PIR by May 15 even at $0 franchise tax.

C-corps pay Florida’s 5.5% over a $50,000 exemption; LLCs and most S-corps pass through.

Seattle’s B&O threshold rose from $100,000 to $2 million in 2026, with a $2 million standard deduction above it.

Corporations pay 7% Illinois income tax plus 2.5% personal property replacement tax.

Corporate excise combines 8% of income with $2.60 per $1,000 of property or net worth; $456 minimum.

OPT applies to anyone earning $500 or more in a month for work performed in Denver: residents or not.

Franchise tax is $0.25 per $100 of net worth (property measure repealed from 2024); $100 minimum even when inactive.

TPT is a privilege tax on the seller for taxable activities; register for a TPT license before selling.

Portland Business License Tax: 2.6% of net income; exempt under $75,000 of gross receipts in 2026 ($100,000 in 2027).