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.