Learn about the Emergency Services Facilities Tax

The Emergency Services Facilities Tax (ESF) is a general tax adopted by the City Council in September 1990 to retrofit or strengthen the City of Hayward facilities against earthquake damage. The ESF tax is not a property or utility tax, but a flat excise tax.

The tax is collected per household, per business employee or on persons eligible for the Transient Occupancy Tax, as follows:

  • Single-family residences pay $6 on each bimonthly utility bill
  • Multi-family residences pay $36 per unit per year
  • Mobile homes located in mobile home parks pay $24 per unit per year
  • Persons eligible for the Transient Occupancy Tax pay two (2) percent of the total rent charged
  • Businesses pay by the number of employees:
    • 1 to 3 persons, $15 per year
    • 4 to 15 persons, $35 per year
    • 16 to 40 persons, 100 per year
    • 41 to 100 persons, $250 per year
    • 101 persons and above, $550 per year

Exemptions: The Emergency Services Tax is not imposed on any person that qualifies as very low income as defined by the Low Income Discount Application.

For more information, please call the Emergency Services Facilities Tax Desk at (510) 583-4634.