![]() ![]() The gross receipts threshold for the 2023 tax year is met if total gross receipts attributable to the City for the 2021 tax year equals or exceeds 90% of the total gross receipts attributable to the City for the 2019 tax year. If the gross receipts threshold for the 2024 tax year is not met, the rates shown in the "Tax Year 2023" column will also apply to the 2024 tax year (in addition to the 2023 tax year if the gross receipts threshold for the 2023 tax year was met). ** If the gross receipts threshold for the 2023 tax year is not met, the rates shown in the "Tax Year 2022" column will also apply to the 2023 tax year. ![]() This table shows the range of gross receipts tax rates from the lowest tier to the highest tier within each business activity. * The gross receipts tax is generally progressive, with rates that increase by tiers, depending on the amount of gross receipts attributable to the City. (Section 953.5(c))įinancial Services Insurance and Professional, Scientific and Technical ServicesĪpportionment for this Section is based on payroll (Section 953.6(e))Īpportionment for this Section is receipts derived or related to properties located or used in the City. Person must submit itemized deduction list in order to claim. Private Education and Health Services Administrative and Support Services and Miscellaneous Business ActivitiesĪpportionment for this Section is based on payroll (Section 953.4(d))Īpportionment for this Section is 50% Real, Personal, Tangible and Intangible Property and 50% based on payroll (Section 953.5(c)) San Francisco gross receipts may be reduced by amounts paid in the tax year to a subcontractor possessing a valid business registration certificate with the City to the extent those amounts were included in the amount your business allocated to the City under Section 956.1 In addition, Real, Personal, Tangible and Intangible Property shall be reduced by the amounts paid to a subcontractor in the City. Manufacturing Transportation and Warehousing Information Bio-Technology Clean Technology and Food ServicesĪpportionment for this section is 50% sales allocation and 50% based on payroll (Section 953.2(g))Īccommodations Utilities and Arts Entertainment and RecreationĪpportionment for Accommodations is receipts derived from or related to properties located or used in the City (Section 953.3(e)) Apportionment for Utilities is 50% Real, Personal, Tangible and Intangible Property and 50% based on payroll (Section 953.3(f)) Apportionment for Arts, Entertainment and Recreation is based on payroll (Section 953.3(g)) Retail Trade Wholesale Trade and Certain ServicesĪpportionment for Retail Trade and Wholesale Trade is 50% Sale/Use Location and 50% based on payroll (Section 953.1(e)) Apportionment for Certain Services is based on payroll (Section 953.1(f)) For more information on the 2012 NAICS codes, go to. The Code is based on the 2012 NAICS classifications. This table indicates the applicable apportionment and/or allocation methodology for each business activity. Taxpayers deriving gross receipts from business activities both within and outside San Francisco must generally allocate and/or apportion gross receipts to San Francisco using rules set forth in Business and Tax Regulations Code. Real Estate and Rental and Leasing Services ![]() ![]() Private Education and Health Services and Administrative and Support Servicesįinancial Services and Professional, Scientific, and Technical Services Transportation and Warehousing and Clean TechnologyĪccommodations and Arts, Entertainment, and Recreation Use your San Francisco Business Activity, and the SF Gross Receipts Tax Computation Worksheet to determine your San Francisco Gross Receipts Tax obligation. For 2022, Gross Receipts Tax rates vary depending on a business' gross receipts and business activity. ![]()
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