No, if you own a building in San Francisco with more than 4 units, but do not receive rent from the building you do not need to file a business registration certificate from the Office of the Treasurer & Tax Collector.

Notify the Treasurer & Tax Collector that none of your units are being rented. You will need to include the legal owner’s name and signature, and return it to the Office of the Treasurer & Tax Collector at Office of the Treasurer & Tax Collector, City Hall – Room 140, 1 Dr. Carlton B. Goodlett Pl.,  San Francisco, CA 94102.The office is open Monday through Friday from 8:00 a.m. to 5:00 p.m.

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