San Francisco County Municipal Code § 953.4 Gross Receipts

EDUCATION AND HEALTH SERVICES; ADMINISTRATIVE AND SUPPORT SERVICES; AND MISCELLANEOUS BUSINESS ACTIVITIES. (a) The gross receipts tax rates applicable to the business activities of private education and health services, administrative and support services, and all business activities not otherwise exempt and not elsewhere subjected to a gross receipts tax rate or an administrative office tax by this Article 12-A-1 are: (1) For tax years beginning on or after January 1, 2018 and ending on or before December 31, 2020: 0.525% (e.g., $5.25 per $1,000) for gross receipts between $0 and $1,000,000 0.55% (e.g., $5.50 per $1,000) for gross receipts between $1,000,001 and $2,500,000 0.6% (e.g., $6 per $1,000) for gross receipts between $2,500,001 and $25,000,000 0.65% (e.g., $6.50 per $1,000) for gross receipts over $25,000,000 (2) For the business activities of private education and health services and administrative and support services: (A) For tax year 2021: 0.735% (e.g., $7.35 per $1,000) for taxable gross receipts between $0 and $1,000,000 0.77% (e.g., $7.70 per $1,000) for taxable gross receipts between $1,000,000.01 and $2,500,000 0.84% (e.g., $8.40 per $1,000) for taxable gross receipts between $2,500,000.01 and $25,000,000 0.91% (e.g., $9.10 per $1,000) for taxable gross receipts over $25,000,000 (B) For tax years 2022 and 2023: 0.761% (e.g., $7.61 per $1,000) for taxable gross receipts between $0 and $1,000,000 0.798% (e.g., $7.98 per $1,000) for taxable gross receipts between $1,000,000.01 and $2,500,000 0.87% (e.g., $8.70 per $1,000) for taxable gross receipts between $2,500,000.01 and $25,000,000 0.943% (e.g., $9.43 per $1,000) for taxable gross receipts over $25,000,000 (C) For tax year 2024: 0.788% (e.g., $7.88 per $1,000) for taxable gross receipts between $0 and $1,000,000 0.825% (e.g., $8.25 per $1,000) for taxable gross receipts between $1,000,000.01 and $2,500,000 0.9% (e.g., $9 per $1,000) for taxable gross receipts between $2,500,000.01 and $25,000,000 0.975% (e.g., $9.75 per $1,000) for taxable gross receipts over $25,000,000 (3) For all business activities not otherwise exempt and not elsewhere subjected to a gross receipts tax rate or an administrative office tax by this Article 12-A-1: (A) For tax year 2021: 0.735% (e.g., $7.35 per $1,000) for taxable gross receipts between $0 and $1,000,000

0.77% (e.g., $7.70 per $1,000) for taxable gross receipts between $1,000,000.01 and $2,500,000 0.84% (e.g., $8.40 per $1,000) for taxable gross receipts between $2,500,000.01 and $25,000,000 0.91% (e.g., $9.10 per $1,000) for taxable gross receipts over $25,000,000 (B) For tax years 2022 and 2023: 0.788% (e.g., $7.88 per $1,000) for taxable gross receipts between $0 and $1,000,000 0.825% (e.g., $8.25 per $1,000) for taxable gross receipts between $1,000,000.01 and $2,500,000 0.9% (e.g., $9 per $1,000) for taxable gross receipts between $2,500,000.01 and $25,000,000 0.975% (e.g., $9.75 per $1,000) for taxable gross receipts over $25,000,000 (C) For tax year 2024: 0.814% (e.g., $8.14 per $1,000) for taxable gross receipts between $0 and $1,000,000 0.853% (e.g., $8.53 per $1,000) for taxable gross receipts between $1,000,000.01 and $2,500,000 0.93% (e.g., $9.30 per $1,000) for taxable gross receipts between $2,500,000.01 and $25,000,000 1.008% (e.g., $10.08 per $1,000) for taxable gross receipts over $25,000,000 (b) Private education and health services include the activity by persons other than governmental agencies of providing instruction and training in any subject, or of providing health care or social assistance for individuals; it includes business activity described in NAICS codes 61 and 62. (c) Administrative and support services includes the activity of performing routine support activities for the day-to-day business activities of others; it includes business activity described in NAICS code 56. (d) The amount of gross receipts from all business activities described in this Section subject to the gross receipts tax shall be 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; Proposition M, 11/5/2024, Eff. 12/20/2024)