![]() 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. * Rates approved by Proposition F and subsequently updated by ordinance (July 2023). This section is receipts derived from or related to properties located or used in the City. This section is based on payroll apportionment (Section 953.6(e)) (Section 953.5(c))įinancial Services Insurance and Professional, Scientific and Technical Services Persons must submit itemized deduction list in order to claim. 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. This Section is 50% allocation and 50% based on payroll apportionment (Section 953.5(c)) This section is based on payroll apportionment (Section 953.4(d)) Private Education and Health Services Administrative and Support Services and Miscellaneous Business Activities
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