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 amount of excise tax.

Payments are billed/collected in several ways. The tax is imposed per household, per business employee or on persons eligible for the Transient Occupancy Tax, as follows:

  • Single-family residences pay $6 per bimonthly utility bill;
  • Multi-family residences pay $36 per unit per year;
  • Mobile homes within a mobile home park 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 will not be imposed on any person that qualifies as very low income as defined by the Low Income Discount Application.

For more information, please call Emergency Services Facilities Tax at 510.583.4634.

Additional Information:
Hayward Municipal Code
Emergency Services Facilities Tax Brochure