Taxpayers deriving gross receipts from business activities both within and outside San Francisco must allocate and/or apportion gross receipts to San Francisco. The table below indicates the applicable apportionment and/or allocation methodology for each business activity. Code Sections are based on the 2012 NAICS classifications. The NAICS code and a link to the US Census definitions for each business activity is linked in parenthesis to assist you in selecting the correct business activity, where applicable.
Select your business activity from the list below to access the appropriate allocation and/or apportionment worksheet to determine your San Francisco gross receipts.
San Francisco gross receipts amounts are used to determine the business registration renewal fee; or use our Gross Receipts Tax Computation Worksheet to calculate your San Francisco Gross Receipts Tax obligation.
If you have multiple business activities: Taxpayers with multiple business activities have special rules to determine their gross receipts. If you are engaged in multiple business activities complete a worksheet for each business activity to calculate your San Francisco gross receipts. Note that San Francisco Payroll and Total Payroll in lines A20 and A21 are for all business activities combined, not broken out by business activity. Sum the results of all worksheets to determine your San Francisco gross receipts.
|Business Activity||Description||NAICS||Code Section||Allocation and/or Apportionment Worksheet||Gross Receipts Tax (2019)|
The activity of providing lodging or short-term accommodations for travelers, vacationers, or others.
|Administrative and Support Services||The activity of performing routine support activities for the day-to-day business activities of others.||56||§953.4||Apportionment||Computation Worksheet|
|Arts, Entertainment and Recreation||The activity of operating facilities or providing services to meet cultural, entertainment or recreational interests of customers or patrons.||71||§953.3||Apportionment||Computation Worksheet|
|Biotechnology||The activity of biotechnology business as defined in Section 906.1 of Article 12-A.||§953.2||Allocation and Apportionment||Computation Worksheet|
|Certain Services||Repair and maintenance services, personal and laundry services, and religious, grantmaking, civic, professional and similar organizations that are not otherwise exempt.||811, 812, 813||§953.1||Apportionment||Computation Worksheet|
|Clean Technology||The activity of clean technology business as defined inSection 906.2 of Article 12-A.||§953.2||Allocation and Apportionment||Computation Worksheet|
|Construction||The activity of preparing sites for, subdividing land for, or working on, buildings or engineering projects (including highways and utility systems).||23||§953.5||Allocation and Apportionment||Computation Worksheet|
|Financial Services||The activities of engaging in or facilitating financial transactions.||521, 522, 523||§953.6||Apportionment||Computation Worksheet|
|Food Services||The activity of preparing meals, snacks and/or beverages to customer order for immediate on-premises or off-premises consumption; it includes drinking places.||722||§953.2||Allocation and Apportionment||Computation Worksheet|
|Information||Producing and distributing information or cultural products; providing the means to transmit or distribute those products; and processing data.||51||§953.2||Allocation and Apportionment||Computation Worksheet|
|Insurance||The activities of facilitating or supporting the pooling of risk by underwriting insurance and annuities.||524||§953.6||Apportionment||Computation Worksheet|
|Manufacturing||The activity of transforming materials, substances or components into new products by mechanical, physical or chemical means; it includes the activity of assembling component parts of manufactured products.||31, 32, 33||§953.2||Allocation and Apportionment||Computation Worksheet|
|Miscellaneous Business Activities (Activity Not Listed Above in forms)||All business activities not otherwise exempt and not elsewhere subjected to a Gross Receipts Tax rate or the Administrative Office Tax.||§953.4||Apportionment||Computation Worksheet|
|Private Education and Health Services||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.||61, 62||§953.4||Apportionment||Computation Worksheet|
|Professional, Scientific, and Technical Services||The activity of providing for others, specialized professional, scientific, or technical services that require a high degree of expertise and training.||54||§953.6||Apportionment||Computation Worksheet|
|Real Estate and Rental and Leasing Services||The activities of renting, leasing, or otherwise allowing the use of tangible or intangible assets, and the activity of providing related services.||53||§953.7||Allocation||Computation Worksheet|
|Retail Trade||The activity of retailing any type of personal property, generally without significantly transforming its characteristics, and rendering services incidental to the retail sale of property.||44, 45||§953.1||Allocation and Apportionment||Computation Worksheet|
|Transportation and Warehousing||The activities of providing transportation of passengers and/or goods, warehousing and storage for goods, scenic and sightseeing transportation, and support activities related to modes of transportation.||48, 49||§953.2||Allocation and Apportionment||Computation Worksheet|
|Utilities||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. Excludes establishments primarily engaged in waste management services.||22||§953.3||Allocation and Apportionment||Computation Worksheet|
|Wholesale Trade||The activity of wholesaling property, generally without transformation, and rendering services incidental to the sale of property on a wholesale basis.||42||§953.1||Allocation and Apportionment||Computation Worksheet|
* See each Code section for specific rules on allocating and/or apportioning gross receipts.
Have additional questions?
Visit our Help Desk for answers to common questions.
Need Further Assistance?
Submit a service request. A Representative will contact you on the SAME DAY of the request if submitted prior to 7:00 pm. Requests received after 7:00 pm will receive a response by the next business day.
Note: The City and County of San Francisco, the SF311 Customer Service Center and The Office of the Treasurer & Tax Collector can only provide general information and cannot advise customers on detailed tax matters regarding your particular business. This includes ordinance interpretations and tax calculations of payment or fees. Consult your own Tax professional, Tax Attorney, or Certified Public Accountant for specific questions regarding your business.