San Francisco County Municipal Code § 953.26 Gross Receipts

BUSINESS ACTIVITIES. (a) The gross receipts tax rates applicable to Category 7 Business Activities are: (1) For tax years 2025 and 2026: 0.5% for taxable gross receipts between $0 and $1,000,000 0.5% for taxable gross receipts between $1,000,000.01 and $2,500,000 0.75% for taxable gross receipts between $2,500,000.01 and $25,000,000 0.672% for taxable gross receipts between $25,000,000.01 and $50,000,000 1.008% for taxable gross receipts between $50,000,000.01 and $75,000,000 1.008% for taxable gross receipts between $75,000,000.01 and $100,000,000 1.344% for taxable gross receipts between $100,000,000.01 and $150,000,000 1.344% for taxable gross receipts between $150,000,000.01 and $250,000,000 1.512% for taxable gross receipts between $250,000,000.01 and $500,000,000

1.512% for taxable gross receipts between $500,000,000.01 and $1,000,000,000 1.68% for taxable gross receipts over $1,000,000,000 (2) For tax year 2027: 0.52% for taxable gross receipts between $0 and $1,000,000 0.52% for taxable gross receipts between $1,000,000.01 and $2,500,000 0.78% for taxable gross receipts between $2,500,000.01 and $25,000,000 0.712% for taxable gross receipts between $25,000,000.01 and $50,000,000 1.068% for taxable gross receipts between $50,000,000.01 and $75,000,000 1.068% for taxable gross receipts between $75,000,000.01 and $100,000,000 1.424% for taxable gross receipts between $100,000,000.01 and $150,000,000 1.424% for taxable gross receipts between $150,000,000.01 and $250,000,000 1.602% for taxable gross receipts between $250,000,000.01 and $500,000,000 1.602% for taxable gross receipts between $500,000,000.01 and $1,000,000,000 1.78% for taxable gross receipts over $1,000,000,000 (3) For tax years beginning on or after January 1, 2028: 0.536% for taxable gross receipts between $0 and $1,000,000 0.536% for taxable gross receipts between $1,000,000.01 and $2,500,000 0.803% for taxable gross receipts between $2,500,000.01 and $25,000,000 0.743% for taxable gross receipts between $25,000,000.01 and $50,000,000 1.115% for taxable gross receipts between $50,000,000.01 and $75,000,000 1.115% for taxable gross receipts between $75,000,000.01 and $100,000,000 1.486% for taxable gross receipts between $100,000,000.01 and $150,000,000 1.486% for taxable gross receipts between $150,000,000.01 and $250,000,000 1.672% for taxable gross receipts between $250,000,000.01 and $500,000,000 1.672% for taxable gross receipts between $500,000,000.01 and $1,000,000,000 1.858% for taxable gross receipts over $1,000,000,000 (b) “Category 7 Business Activities” means the business activities described in NAICS code 23 (Construction). (c) Except as otherwise provided in subsection (d), the amount of taxable gross receipts from Category 7 Business Activities subject to the gross receipts tax shall be the total amount of gross receipts derived from or related to real properties located within the City. (d) The amount of taxable gross receipts determined under subsection (c) shall be reduced by any amounts that were included in a person or combined group’s gross receipts under subsection (c) and that the person or combined group paid to a subcontractor for work related to the real properties located with the City during the tax year. There shall be no deduction for any other costs, including without limitation costs for materials, fees, equipment, or other services. To claim such a deduction, a person must maintain an itemized schedule of payments to subcontractors. (Added by Proposition M, 11/5/2024, Eff. 12/20/2024)