San Francisco County Municipal Code § 953.1 Gross Receipts

WHOLESALE TRADE; AND CERTAIN SERVICES. (a) The gross receipts tax rates applicable to the business activities of retail trade, wholesale trade, and certain services are: (1) For tax years beginning on or after January 1, 2018 and ending on or before December 31, 2020: 0.075% (e.g., $0.75 per $1,000) for gross receipts between $0 and $1,000,000 0.1% (e.g., $1 per $1,000) for gross receipts between $1,000,001 and $2,500,000 0.135% (e.g., $1.35 per $1,000) for gross receipts between $2,500,001 and $25,000,000 0.16% (e.g., $1.60 per $1,000) for gross receipts over $25,000,000 (2) For the business activities of retail trade and certain services for tax years 2021 through and including 2024: 0.053% (e.g., $0.53 per $1,000) for taxable gross receipts between $0 and $1,000,000 0.07% (e.g., $0.70 per $1,000) for taxable gross receipts between $1,000,000.01 and $2,500,000 0.095% (e.g., $0.95 per $1,000) for taxable gross receipts between $2,500,000.01 and $25,000,000 0.224% (e.g., $2.24 per $1,000) for taxable gross receipts over $25,000,000 (3) For the business activity of wholesale trade for tax years 2021 through and including 2024: 0.105% (e.g., $1.05 per $1,000) for taxable gross receipts between $0 and $1,000,000 0.14% (e.g., $1.40 per $1,000) for taxable gross receipts between $1,000,000.01 and $2,500,000 0.189% (e.g., $1.89 per $1,000) for taxable gross receipts between $2,500,000.01 and $25,000,000 0.224% (e.g., $2.24 per $1,000) for taxable gross receipts over $25,000,000 (b) Retail trade includes the activity of retailing any type of personal property, generally without significantly transforming its characteristics, and rendering services incidental to the retail sale of property; it includes business activity described in NAICS codes 44 and 45. (c) Wholesale trade includes the activity of wholesaling property, generally without transformation, and rendering services incidental to the sale of property on a wholesale basis; it includes business activity described in NAICS code 42. (d) Certain services includes the repair and maintenance services, personal and laundry services, and religious, grantmaking, civic, professional and similar organizations that are not otherwise exempt; it includes business activity described in NAICS codes 811, 812 and 813. (e) The amount of gross receipts from retail trade activities and from wholesale trade activities subject to the gross receipts tax shall be one-half of the amount determined under Section 956.1 plus one-half of the amount determined under Section 956.2. (f) The amount of gross receipts from certain services activities subject to the gross receipts tax shall be the total amount determined under Section 956.2. (Added by Proposition E, App. 11/6/2012, Oper. 1/1/2014; amended by Proposition F, 11/3/2020, Eff. 12/29/2020, Oper. 1/1/2021; Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021; Ord. 151-23, File No. 230155, App. 7/28/2023, Eff. 8/28/2023, Retro. 1/1/2023; Proposition M, 11/5/2024, Eff. 12/20/2024)