San Francisco County Municipal Code § 953.20 Gross Receipts

BUSINESS ACTIVITIES. (a) The gross receipts tax rates applicable to Category 1 Business Activities are: (1) For tax years 2025 and 2026: 0.1% for taxable gross receipts between $0 and $1,000,000 0.13% for taxable gross receipts between $1,000,000.01 and $2,500,000 0.18% for taxable gross receipts between $2,500,000.01 and $25,000,000 0.336% for taxable gross receipts between $25,000,000.01 and $50,000,000 0.336% for taxable gross receipts between $50,000,000.01 and $75,000,000 0.336% for taxable gross receipts between $75,000,000.01 and $100,000,000

0.336% for taxable gross receipts between $100,000,000.01 and $150,000,000 0.504% for taxable gross receipts between $150,000,000.01 and $250,000,000 0.672% for taxable gross receipts between $250,000,000.01 and $500,000,000 0.84% for taxable gross receipts between $500,000,000.01 and $1,000,000,000 1.008% for taxable gross receipts over $1,000,000,000 (2) For tax year 2027: 0.104% for taxable gross receipts between $0 and $1,000,000 0.135% for taxable gross receipts between $1,000,000.01 and $2,500,000 0.187% for taxable gross receipts between $2,500,000.01 and $25,000,000 0.356% for taxable gross receipts between $25,000,000.01 and $50,000,000 0.356% for taxable gross receipts between $50,000,000.01 and $75,000,000 0.356% for taxable gross receipts between $75,000,000.01 and $100,000,000 0.356% for taxable gross receipts between $100,000,000.01 and $150,000,000 0.534% for taxable gross receipts between $150,000,000.01 and $250,000,000 0.712% for taxable gross receipts between $250,000,000.01 and $500,000,000 0.89% for taxable gross receipts between $500,000,000.01 and $1,000,000,000 1.068% for taxable gross receipts over $1,000,000,000 (3) For tax years beginning on or after January 1, 2028: 0.107% for taxable gross receipts between $0 and $1,000,000 0.139% for taxable gross receipts between $1,000,000.01 and $2,500,000 0.193% for taxable gross receipts between $2,500,000.01 and $25,000,000 0.372% for taxable gross receipts between $25,000,000.01 and $50,000,000 0.372% for taxable gross receipts between $50,000,000.01 and $75,000,000 0.372% for taxable gross receipts between $75,000,000.01 and $100,000,000 0.372% for taxable gross receipts between $100,000,000.01 and $150,000,000 0.557% for taxable gross receipts between $150,000,000.01 and $250,000,000 0.743% for taxable gross receipts between $250,000,000.01 and $500,000,000 0.929% for taxable gross receipts between $500,000,000.01 and $1,000,000,000 1.115% for taxable gross receipts over $1,000,000,000 (b) “Category 1 Business Activities” means one or more of the business activities described in NAICS codes 42 (Wholesale Trade), 44 and 45 (Retail Trade), 532 (Rental and Leasing Services), 71 (Arts, Entertainment, and Recreation), 722 (Food Services and Drinking Places), 811 (Repair and Maintenance), 812 (Personal and Laundry Services) but not including 812930 (Parking Lots and Garages), and 813 (Religious, Grantmaking, Civic, Professional, and Similar Organizations). (c) The amount of taxable gross receipts from Category 1 Business Activities subject to the gross receipts tax shall be three-quarters of the amount determined under Section 956.1 plus one-quarter of the amount determined under Section 956.2. (Added by Proposition M, 11/5/2024, Eff. 12/20/2024)