You may submit a request for any of the following records in accordance with applicable public records laws. The departments have included a direct link to some of the records; if there is no link for the record you are seeking, and/or you would like to request additional information regarding that record, please contact the department or division directly using the contact information provided for that specific record.

Treasurer/Tax Collector

http://www.sfgov.org/tax/

Ratified on:4/27/2022 10:27:33 AM

Department Contact:

Debra Lew

415-554-7888

debra.lew@sfgov.org

Retention Policy
Official Employee Personnel Folder Current Employee (OEPF)Official Employee Personnel Folder including Employment History Summary
Category:
Personnel
Remarks:
Title 29, Chapter XIV Code of Fed Regs, 1602.31; Cal Gov Code 12946
Division:
Administration
Retention Type:
2
Retained On-Site:
Term of employment + 7 yrs
Total Time Retained:
Term of employment + 7 yrs
Penalty Waivers, requests for refunds
Category:
Misc
Division:
Business Tax
Retention Type:
2
Retained On-Site:
5 yrs
Total Time Retained:
5 yrs
Tax Liens & Lien Releases
Category:
Taxes
Remarks:
Cal Gov Code 26202
Division:
Bureau of Delinquent Revenue
Retention Type:
2
Retained On-Site:
2 yrs after paid or not renewed
Total Time Retained:
2 yrs after paid or not renewed
1934 Street Improvement Bonds Register, Canceled Bonds, Coupons, Interest Coupons, Notes, Conduit Bonds
Category:
Bonds
Remarks:
Cal S&H Code 8501-9481; Cal Gov Code 53921
Division:
Investment
Retention Type:
2
Retained On-Site:
5 yrs after bond maturity
Total Time Retained:
5 yrs after bond maturity
Account Update/Declarations of Business Closure
Category:
Bus. Reg.
Remarks:
Keep records for 10 yrs after closure
Division:
Business Tax
Retention Type:
2
Retained On-Site:
10 yrs
Total Time Retained:
10 yrs
Adjustment/Funds Transfer
Category:
Misc
Division:
Business Tax
Retention Type:
2
Retained On-Site:
5 yrs
Total Time Retained:
5 yrs
Alarm Activation
Category:
Misc
Division:
Business Tax
Retention Type:
2
Retained On-Site:
5 yrs
Total Time Retained:
5 yrs
Annual Report
Category:
Reports
Remarks:
2 copies sent to Library within 10 days of publication SF Admin Code, Chapter 8, 8.16
Division:
Treasurer & Tax Collector
Retention Type:
1
Retained On-Site:
Permanent
Total Time Retained:
Permanent
Auction Records
Category:
Taxes
Remarks:
Cal Gov Code 26205.1
Division:
Property Tax
Retention Type:
2
Retained On-Site:
12 yrs
Total Time Retained:
12 yrs
Bank files, statements and revolving fund files
Category:
Reports
Division:
Banking/Acctg
Retention Type:
2
Retained On-Site:
2 yrs
Total Time Retained:
2 yrs
Bankruptcy files
Category:
Taxes
Remarks:
Cal Gov Code 26202
Division:
Bureau of Delinquent Revenue
Retention Type:
2
Retained On-Site:
2 yrs after close
Total Time Retained:
2 yrs after close
Bearer Bond Coupons
Category:
Bonds
Remarks:
destroyed by shredding; Cal Gov Code 53921; Cal S&H Code 8672; SF Admin Code 8.7
Division:
Investment
Retention Type:
4
Retained On-Site:
until verified
Total Time Retained:
until verified
Blank forms
Category:
Misc
Division:
Treasurer & Tax Collector
Retention Type:
4
Retained On-Site:
While Useful
Total Time Retained:
While Useful
Blanket Purchase Order
Category:
Agmts
Remarks:
Cal Gov. Code 26202; Cal Code Civ Proc 337; Admin Code Section 8.3
Division:
Administration
Retention Type:
2
Retained On-Site:
Close of purchase order + 7 years if no legal action pending
Total Time Retained:
Close of purchase order + 7 years if no legal action pending
Bond Official Documentation
Category:
Bonds
Remarks:
Cal Gov Code 53921; Cal S&H Code 8672; SF Admin Code 8.7
Division:
Investment
Retention Type:
4
Retained On-Site:
until bond maturity
Total Time Retained:
until bond maturity
Business Tax Audits
Category:
Audit
Remarks:
After audit is completed
Division:
Business Tax
Retention Type:
2
Retained On-Site:
5 yrs
Total Time Retained:
5 yrs
Cash Flow Analysis Spreadsheets
Category:
Reports
Remarks:
Electronic versions also archived
Division:
Investment
Retention Type:
2
Retained On-Site:
2 yrs
Total Time Retained:
2 yrs
Cash Receipts (CR)
Category:
Payments
Remarks:
Daily recon, host files, recon reports, annual report, etc.
Division:
Cashiering
Retention Type:
2
Retained On-Site:
3 yrs
Total Time Retained:
3 yrs
Cash Statement and Asset List
Category:
Reports
Remarks:
Cal Rev & Tax Code 4651.4
Division:
Investment
Retention Type:
2
Retained On-Site:
2 yrs
Total Time Retained:
2 yrs
Certificate of Authority applications
Category:
Misc
Division:
Business Tax
Retention Type:
2
Retained On-Site:
5 yrs
Total Time Retained:
5 yrs
Checks, Envelopes, Stubs, Wires
Category:
Payments
Division:
Cashiering
Retention Type:
2
Retained On-Site:
4 yrs
Total Time Retained:
4 yrs
Complaints of Discrimination and Harassment
Category:
Personnel
Remarks:
Title 29, Chapter XIV Code of Fed Regs, 1602.31; Cal Gov Code 12946
Division:
Administration
Retention Type:
2
Retained On-Site:
Close of case or end of employment (whichever is later) + 7 years
Total Time Retained:
Close of case or end of employment (whichever is later) + 7 years
Conflict of Interest (Form 700)
Category:
Personnel
Division:
Administration
Retention Type:
2
Retained On-Site:
7 yrs
Total Time Retained:
7 yrs
Contracts/Agreements
Category:
Agmts
Remarks:
Cal Gov Code 26202; Cal Code Civ Proc 337; Admin Code Section 8.3
Division:
Administration
Retention Type:
2
Retained On-Site:
7 yrs after term of agreement if no legal action pending
Total Time Retained:
7 yrs after term of agreement if no legal action pending
Correspondence
Category:
Misc
Division:
Treasurer & Tax Collector
Retention Type:
4
Retained On-Site:
While useful
Total Time Retained:
While useful
Daily Detail Reports
Category:
Reports
Remarks:
Printed daily from bank online systems
Division:
Investment
Retention Type:
2
Retained On-Site:
2 yrs
Total Time Retained:
2 yrs
Daily File System Backup
Category:
Backup
Division:
Management Information Services
Retention Type:
4
Retained On-Site:
1 wk
Total Time Retained:
1 wk
Daily reconciliation & work papers for Business Tax Accounting, Delinquent Revenue Accounting and Property Tax Accounting (redemption and non-redemption)
Category:
Reports
Division:
Accounting & Reconciliation
Retention Type:
2
Retained On-Site:
3 yrs
Total Time Retained:
3 yrs
Draft Documents
Category:
Misc
Division:
Treasurer & Tax Collector
Retention Type:
4
Retained On-Site:
While useful
Total Time Retained:
While useful
Emergency Management (Citywide)
Category:
Misc
Remarks:
COVERS ALL DOCUMENTS RELATING TO FEDERAL EMERGENCY MANAGEMENT AGENCY (FEMA) AND CALIFORNIA GOVERNOR'S OFFICE OF EMERGENCY SERVICES (CAL OES) PUBLIC ASSISTANCE AND ACTIVITIES, INCLUDING PROJECT WORKSHEET FILES (applies to all financial and programmatic records, contracts, insurance documents, supporting documents, statistical records, and other records of grantees or subgrantees for FEMA and CAL OES public assistance grants)

Code of Federal Regulations 2 CFR 200.333 and California Code of Regulations, Title 19, Division 2, Chapter 6, Article 1, Section 2980 (e) both specify an identical record retention period of 3 years.

FEMA Public Assistance Program and Policy Guide published 4/26/2018, Project Document, pg 140.
Division:
City Disaster / Cost Recovery Documentation - Citywide
Retention Type:
2
Retained On-Site:
3 years from date of final Financial Status Report (FSR) (FEMA Form 112-0-1).
Total Time Retained:
3 years from date of final Financial Status Report (FSR) (FEMA Form 112-0-1).
Employee Grievances
Category:
Personnel
Remarks:
Title 29, Chapter XIV Code of Fed Regs, 1602.31; Cal Gov Code 12946
Division:
Administration
Retention Type:
2
Retained On-Site:
Close of case or end of employment (whichever is later) + 7 years
Total Time Retained:
Close of case or end of employment (whichever is later) + 7 years
Escheatment Files
Category:
Misc
Division:
Banking/Acctg
Retention Type:
2
Retained On-Site:
5 yrs after escheatment
Total Time Retained:
5 yrs after escheatment
Escrow files
Category:
Taxes
Remarks:
Cal Gov Code 26202
Division:
Bureau of Delinquent Revenue
Retention Type:
2
Retained On-Site:
2 yrs after close
Total Time Retained:
2 yrs after close
Extension Filing Images
Category:
Misc
Division:
Business Tax
Retention Type:
2
Retained On-Site:
5 yrs
Total Time Retained:
5 yrs
False Alarm and Administrative Citation Appeals
Category:
Appeals
Remarks:
Cal Gov Code 26202
Division:
Legal
Retention Type:
2
Retained On-Site:
2 yrs
Total Time Retained:
2 yrs
FAMIS (JEs)
Category:
Reports
Division:
Banking/Acctg
Retention Type:
2
Retained On-Site:
2 yrs
Total Time Retained:
2 yrs
Host and Import File Reports
Category:
Payments
Division:
Cashiering
Retention Type:
2
Retained On-Site:
3 yrs
Total Time Retained:
3 yrs
Images of All tax filing after paid in full
Category:
Taxes
Division:
Business Tax
Retention Type:
2
Retained On-Site:
5 yrs
Total Time Retained:
5 yrs
Interest Income Spreadsheet
Category:
Reports
Remarks:
from Cashiering Section
Division:
Investment
Retention Type:
2
Retained On-Site:
2 yrs
Total Time Retained:
2 yrs
Investment Reports
Category:
Reports
Remarks:
Cal Gov Code 53646. Copy submitted to Library (Admin Code, Chapter 8, 8.16); posted on Dept. website; 2nd and 4th quarter reports submitted to CDIAC (Cal Gov Code 53646)
Division:
Investment
Retention Type:
1
Retained On-Site:
permanent
Total Time Retained:
permanent
Legal memoranda
Category:
Memos
Division:
Legal
Retention Type:
2
Retained On-Site:
2 yrs, or until superseded (whichever is later)
Total Time Retained:
2 yrs, or until superseded (whichever is later)
Litigation Matters
Category:
Litigation
Division:
Legal
Retention Type:
2
Retained On-Site:
10 yrs from conclusion of case
Total Time Retained:
10 yrs from conclusion of case
Medical Lien Cases
Category:
Medical Debt
Division:
Legal
Retention Type:
2
Retained On-Site:
3 yrs following closing
Total Time Retained:
3 yrs following closing
Medical Records, including Workers Compensation, FMLA, Accident reports, ADA
Category:
Personnel
Remarks:
Follows OEPF; Title 29, Chapter XIV Code of Fed Regs, 1602.31; Cal Gov Code 12946
Division:
Administration
Retention Type:
2
Retained On-Site:
Close of case or end of employment (whichever is later) + 7 years
Total Time Retained:
Close of case or end of employment (whichever is later) + 7 years
Monthly File System Backup
Category:
Backup
Division:
Management Information Services
Retention Type:
4
Retained On-Site:
1 yr
Total Time Retained:
1 yr
Monthly reconciliation and work papers (including JEs) for Business Tax Accounting, Delinquent Revenue Accounting and Property Tax Accounting (redemption and non-redemption)
Category:
Reports
Division:
Accounting & Reconciliation
Retention Type:
2
Retained On-Site:
3 yrs
Total Time Retained:
3 yrs
New Business Registration
Category:
Bus. Reg.
Remarks:
Keep records for 10 yrs after closure
Division:
Business Tax
Retention Type:
2
Retained On-Site:
10 yrs
Total Time Retained:
10 yrs
Notepads
Category:
Misc
Division:
Treasurer & Tax Collector
Retention Type:
4
Retained On-Site:
While useful
Total Time Retained:
While useful
Original Invoices
Category:
Agmts
Remarks:
Cal Gov. Code 26202; Cal Code Civ Proc 337; Admin Code Section 8.3
Division:
Administration
Retention Type:
2
Retained On-Site:
Close of purchase order + 7 years if no legal action pending
Total Time Retained:
Close of purchase order + 7 years if no legal action pending
Outside Collection Agency Reports
Category:
Taxes
Remarks:
Cal. Gov. Code 26202
Division:
Bureau of Delinquent Revenue
Retention Type:
2
Retained On-Site:
3 yrs
Total Time Retained:
3 yrs
Parking Tax Bonds
Category:
Misc
Division:
Cashiering
Retention Type:
2
Retained On-Site:
3 yrs
Total Time Retained:
3 yrs
Payment Voucher
Category:
Agmts
Remarks:
Cal Gov. Code 26202; Cal Code Civ Proc 337; Admin Code Section 8.3
Division:
Administration
Retention Type:
2
Retained On-Site:
Close of purchase order + 7 years if no legal action pending
Total Time Retained:
Close of purchase order + 7 years if no legal action pending
Personnel Action Request
Category:
Personnel
Division:
Administration
Retention Type:
2
Retained On-Site:
Term of employment + 7 yrs
Total Time Retained:
Term of employment + 7 yrs
Physical Checks
Category:
Payments
Division:
Cashiering
Retention Type:
4
Retained On-Site:
2 weeks
Total Time Retained:
2 weeks
Property Tax Waiver
Category:
Taxes
Remarks:
Cal Gov Code 26202
Division:
Property Tax
Retention Type:
2
Retained On-Site:
2 yrs
Total Time Retained:
2 yrs
Public Records Act Requests
Category:
PRAs
Remarks:
Cal Gov Code 26202
Division:
Legal
Retention Type:
2
Retained On-Site:
2 yrs
Total Time Retained:
2 yrs
Purchase Order
Category:
Agmts
Remarks:
Cal Gov Code 26202; Cal Code Civ Proc 337; Admin Code Section 8.3
Division:
Administration
Retention Type:
2
Retained On-Site:
Close of purchase order + 7 years if no legal action pending
Total Time Retained:
Close of purchase order + 7 years if no legal action pending
Quarterly Reports to Board of Supervisors
Category:
Reports
Remarks:
SF Admin Code Chapter 10, Art. V, 10.42
Division:
Bureau of Delinquent Revenue
Retention Type:
2
Retained On-Site:
5 yrs
Total Time Retained:
5 yrs
Reconciliation of Bank Accounts
Category:
Reports
Division:
Banking/Acctg
Retention Type:
2
Retained On-Site:
2 yrs
Total Time Retained:
2 yrs
Rejection Letters
Category:
Letters
Division:
Cashiering
Retention Type:
2
Retained On-Site:
3 yrs
Total Time Retained:
3 yrs
RFP/RFQ Files
Category:
Agmts
Remarks:
Per CON guidelines
Division:
Administration
Retention Type:
2
Retained On-Site:
5 yrs following effectuation of agreement if successful; no retention if unsuccessful
Total Time Retained:
5 yrs following effectuation of agreement if successful; no retention if unsuccessful
Settlement Agreements
Category:
Agreements
Division:
Legal
Retention Type:
1
Retained On-Site:
Permanent
Total Time Retained:
Permanent
Settlement of Accounts with county auditor
Category:
Reports
Remarks:
Cal Gov Code 27061
Division:
Accounting & Reconciliation
Retention Type:
2
Retained On-Site:
2 yrs
Total Time Retained:
2 yrs
Settlement of Accounts with state controller
Category:
Reports
Remarks:
Cal Gov Code 30101
Division:
Accounting & Reconciliation
Retention Type:
2
Retained On-Site:
2 yrs
Total Time Retained:
2 yrs
Signed monthly collection reports for Business Tax Accounting, Delinquent Revenue Accounting and Property Tax Accounting (redemption and non-redemption)
Category:
Reports
Division:
Accounting & Reconciliation
Retention Type:
2
Retained On-Site:
3 yrs
Total Time Retained:
3 yrs
Small Claims Files
Category:
Taxes
Remarks:
Cal Gov Code 26202
Division:
Bureau of Delinquent Revenue
Retention Type:
2
Retained On-Site:
2 yrs after closed or dismissed
Total Time Retained:
2 yrs after closed or dismissed
Software Licensing, Instruction Manuals
Category:
Misc
Division:
Management Information Services
Retention Type:
4
Retained On-Site:
while software is in use
Total Time Retained:
while software is in use
Summary Judgements
Category:
Taxes
Remarks:
Cal Rev & Tax Code 3105
Division:
Legal
Retention Type:
2
Retained On-Site:
10 yrs
Total Time Retained:
10 yrs
Tax Collector Determinations
Category:
Audit
Remarks:
5 years of letter of issuance
Division:
Business Tax
Retention Type:
2
Retained On-Site:
5 yrs
Total Time Retained:
5 yrs
Tax Credit & Exclusion Reports (i.e, EZTC, Central Market Exclusion, Clean Tech)
Category:
Reports
Remarks:
2 copies of official publications shall be sent to the Library (SF Admin Code Chapter 8, 8.16)
Division:
Business Tax
Retention Type:
2
Retained On-Site:
5 yrs
Total Time Retained:
5 yrs
Tax Prepayment (Subdivisions)
Category:
Taxes
Remarks:
Cal Gov Code 26202
Division:
Property Tax
Retention Type:
2
Retained On-Site:
5 yrs
Total Time Retained:
5 yrs
Tax System - Data of ALL tax filing
Category:
Taxes
Division:
Business Tax
Retention Type:
2
Retained On-Site:
5 yrs
Total Time Retained:
5 yrs
Trade Confirmations
Category:
Reports
Division:
Investment
Retention Type:
2
Retained On-Site:
2 yrs following maturity
Total Time Retained:
2 yrs following maturity
Transfer of Delinquent Account (Form TC 5M 2-85)
Category:
Reports
Remarks:
Cal Gov Code 26202
Division:
Bureau of Delinquent Revenue
Retention Type:
2
Retained On-Site:
3 yrs
Total Time Retained:
3 yrs
Treasurer Daily Calendar
Category:
Misc
Remarks:
SF Admin Code 67.29-5; personal and social events generally excluded
Division:
Treasurer & Tax Collector
Retention Type:
2
Retained On-Site:
2 yrs
Total Time Retained:
2 yrs
Weekly File System Backup
Category:
Backup
Division:
Management Information Services
Retention Type:
4
Retained On-Site:
4 wks
Total Time Retained:
4 wks
Weekly Timesheets
Category:
Personnel
Remarks:
Cal Labor Code 1174(d)
Division:
Administration
Retention Type:
2
Retained On-Site:
5 yrs
Total Time Retained:
5 yrs
Wire Information Requests
Category:
Wires
Division:
Banking/Acctg
Retention Type:
2
Retained On-Site:
2 yrs
Total Time Retained:
2 yrs