San Francisco County Municipal Code § 956.1 Allocation

TANGIBLE AND INTANGIBLE PROPERTY. (a) For all persons required to determine an amount of gross receipts pursuant to this Section 956.1, that amount shall be all non- exempt gross receipts within the City as determined hereunder.

(b) Gross receipts from the sale, lease, rental, or licensing of real property are in the City if the real property is located in the City. (c) Gross receipts from sales of tangible personal property are in the City if the property is delivered or shipped to a purchaser within the City regardless of the f.o.b. point or other conditions of the sale. (d) Gross receipts from the rental, lease, or licensing of tangible personal property are in the City if the property is located in the City. (e) Gross receipts from services are in the City to the extent the purchaser of the services received the benefit of the services in the City. The Tax Collector shall promulgate regulations interpreting whether the purchaser of services received the benefit of services in the City for purposes of this Section 956.1(e). In promulgating such regulations, the Tax Collector shall comply with the requirements of Section 6.16-1 of Article 6 of this Business and Tax Regulations Code, including but not limited to the requirement that the Tax Collector hold a public hearing and allow public comment prior to the adoption of the regulations. Further, in promulgating such regulations, the Tax Collector shall review and consider sourcing rules and safe harbor provisions adopted by the State of California and other jurisdictions. (f) Gross receipts from intangible property are in the City to the extent the property is used in the City. In the case of financial instruments, sales are in the City if the customer is located in the City. The Tax Collector shall promulgate regulations interpreting whether intangible property is used in the City for purposes of this Section 956.1(f) and whether, in the case of financial instruments, the customer is located in the City. In promulgating such regulations, the Tax Collector shall comply with the requirements of Section 6.16-1 of Article 6 of this Business and Tax Regulations Code, including but not limited to the requirement that the Tax Collector hold a public hearing and allow public comment prior to the adoption of the regulations. Further, in promulgating such regulations, the Tax Collector shall review and consider sourcing rules and safe harbor provisions adopted by the State of California and other jurisdictions. (Added by Proposition E, App. 11/6/2012, Oper. 1/1/2014; amended by Proposition M, 11/5/2024, Eff. 12/20/2024)