San Francisco County Municipal Code § 953.3 Gross Receipts

ACCOMMODATIONS; UTILITIES; AND ARTS, ENTERTAINMENT AND RECREATION. (a) The gross receipts tax rates applicable to the business activities of accommodations; utilities; and arts, entertainment and recreation are: (1) For tax years beginning on or after January 1, 2018 and ending on or before December 31, 2020: 0.3% (e.g., $3 per $1,000) for gross receipts between $0 and $1,000,000 0.325% (e.g., $3.25 per $1,000) for gross receipts between $1,000,001 and $2,500,000 0.325% (e.g., $3.25 per $1,000) for gross receipts between $2,500,001 and $25,000,000 0.4% (e.g., $4 per $1,000) for gross receipts over $25,000,000 (2) For the business activities of accommodations and arts, entertainment and recreation for tax years 2021 through and including 2024: 0.21% (e.g., $2.10 per $1,000) for taxable gross receipts between $0 and $1,000,000 0.228% (e.g., $2.28 per $1,000) for taxable gross receipts between $1,000,000.01 and $2,500,000 0.228% (e.g., $2.28 per $1,000) for taxable gross receipts between $2,500,000.01 and $25,000,000 0.56% (e.g., $5.60 per $1,000) for taxable gross receipts over $25,000,000 (3) For the business activity of utilities: (A) For tax year 2021: 0.42% (e.g., $4.20 per $1,000) for taxable gross receipts between $0 and $1,000,000 0.455% (e.g., $4.55 per $1,000) for taxable gross receipts between $1,000,000.01 and $2,500,000 0.455% (e.g., $4.55 per $1,000) for taxable gross receipts between $2,500,000.01 and $25,000,000 0.56% (e.g., $5.60 per $1,000) for taxable gross receipts over $25,000,000 (B) For tax years 2022 and 2023: 0.435% (e.g., $4.35 per $1,000) for taxable gross receipts between $0 and $1,000,000 0.471% (e.g., $4.71 per $1,000) for taxable gross receipts between $1,000,000.01 and $2,500,000 0.471% (e.g., $4.71 per $1,000) for taxable gross receipts between $2,500,000.01 and $25,000,000 0.58% (e.g., $5.80 per $1,000) for taxable gross receipts over $25,000,000 (C) For tax year 2024: 0.45% (e.g., $4.50 per $1,000) for taxable gross receipts between $0 and $1,000,000 0.488% (e.g., $4.88 per $1,000) for taxable gross receipts between $1,000,000.01 and $2,500,000 0.488% (e.g., $4.88 per $1,000) for taxable gross receipts between $2,500,000.01 and $25,000,000 0.6% (e.g., $6 per $1,000) for taxable gross receipts over $25,000,000 (b) Accommodations includes the activity of providing lodging or short-term accommodations for travelers, vacationers, or others; it includes business activity described in NAICS code 721. (c) Utilities includes the activities of the generation, transmission and distribution of electric power, the distribution of natural gas, the

provision and distribution of steam supply, the treatment and distribution of water supply, and the removal of sewage; it includes business activity described in NAICS code 22; it excludes establishments primarily engaged in waste management services. (d) Arts, entertainment and recreation include the activity of operating facilities or providing services to meet cultural, entertainment or recreational interests of customers or patrons; it includes business activity described in NAICS code 71. (e) The amount of gross receipts and from accommodations subject to the gross receipts tax shall be the total amount of gross receipts derived from or related to properties located or used within the City. (f) The amount of gross receipts from utilities 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. (g) The amount of gross receipts from arts, entertainment and recreation 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)