This tax generally applies if you have more than $50,000,000 in total combined taxable gross receipts, or if you are subject to the administrative office tax.
In addition to the existing Gross Receipts and Payroll Expense Taxes, this measure imposes an additional gross receipts tax of 0.175% to 0.69% on combined taxable gross receipts over $50 million. Businesses or combined groups that pay the administrative office tax will pay an additional tax of 1.5% on their payroll expense in San Francisco.
These additional taxes would not apply to:
- Certain nonprofit organizations and businesses exempt from local taxation, such as banks and insurance companies;
- Receipts that are exempt from the gross receipts tax; and
- Receipts subject to the City’s Early Care and Education Commercial Rents Tax.
- Article 28: Homelessness Gross Receipts Tax Ordinance
- Sections 6.1-1 through 6.17-1 Ordinance amending the Business and Tax Regulations Code to add provisions to administer the Homelessness Gross Receipts Tax.
- Determine your San Francisco Business Activity, Taxable Gross Receipts, and 2019 Gross Receipts Tax.