Until the passage of Proposition E, San Francisco levied a 1.5% tax on the payroll expense of larger businesses in the city.
Last date to file extension 2016 registration#
The new gross receipts tax system introduced a progressive rate structure, and a larger, progressive business registration fee. The change was intended to promote economic growth, greater revenue stability, and better equity in the business tax system. Proposition E was approved by San Francisco voters on November 6, 2012. Voters approved a shift from the payroll expense tax to one based on gross receipts.
Proposition F will complete the City’s transition from a Payroll Expense Tax to a Gross Receipts Tax, a decision initially approved by the voters in 2012 (Proposition E). Proposition F was approved by San Francisco voters on Novemand became effective January 1, 2021. (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. 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))Īpportionment 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. 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.
Last date to file extension 2016 code#
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 Administrative and Support Services and Miscellaneous Business Activitiesįinancial Services Insurance Information and Professional, Scientific and Technical Services
Transportation and Warehousing Bio-Technology 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 2021, Gross Receipts Tax rates vary depending on a business' gross receipts and business activity.