Gross Receipts Tax and Business Registration Fees Ordinance

  • The Gross Receipts Tax and Business Registration Fees Ordinance (2012 Proposition E) was approved by San Francisco voters on November 6, 2012. It does not apply to the 2013 tax year or prior years. The first taxpayer filings affected were the installment payments due April 30, 2014 and the Business Registration Fees due May 31, 2014. The changes to the Gross Receipts Tax and Payroll Expense Tax commenced January 1, 2014. 

NEW! Gross Receipts Worksheets for taxpayers with business activities both within and outside of San Francisco.

NEW! 2016 Gross Receipts Tax Worksheet

2015 Annual Return Examples and Rates (Note 2016 Rates will be confirmed on or before September 1, 2016)

2015 Annual Return Example Videos

2015 Gross Receipts, Payroll Expense and Administrative Office Tax Rates

 

City voters have approved a business tax based on gross receipts. (Article 12-A-1 of the Business and Tax Regulations Code) Most businesses with gross receipts of not more than $1 million annually are exempt from the Gross Receipts Tax, but are required to pay a business registration fee. The Gross Receipts Tax rates vary depending on the type of business and annual gross receipts from business activity in the City.

 

Q. I made quarterly installment payments, but they didn't show up when I filed my return.  What should I do?

A. You may enter your quarterly installment payments into line 4 of the Obligation Summary screen.  They will not be automatically populated.  

Q. I run a business in San Francisco. How does the Gross Receipts Tax and Business Registration Fees Ordinance affect me?
A.
If you own or manage a business in San Francisco, the way you calculate your business registration fees and taxes will change.

Q. Will the Treasurer’s Office be providing instructions for filing the taxes?
A.
Yes  See the instructions.

Q. I hear businesses with no more than $1 million in gross receipts will not have to pay the Gross Receipts Tax. Is this true?
A.
For most businesses, yes. The Gross Receipts Tax has a small business exemption for businesses with no more than $1 million in gross receipts. This exemption also applies to residential rental property owners with fewer than four units in a building. Most businesses operating in San Francisco will pay a business registration fee.

Additional Frequently Asked Questions

Ordinance Links

Full Text of the Ordinance

Written Summary of Ordinance

Video Summary of Ordinance

Tax Collector Regulation Public Hearing December 10, 2014