The Office of the Treasurer & Tax Collector is governed by the city and county government of San Francisco in California. The office serves as the banker, tax collector, collection agent and investment officer for the city and county government. It is responsible for printing and mailing out property tax bills and collecting property tax payments and delinquent taxes. The Office of the Treasurer & Tax Collector also conducts the sale of tax-defaulted properties. In addition, the office issues business registration certificates. It offers information and assistance for obtaining passports, public transportation passes and dog licenses to citizens.