Gross Receipts Worksheets
IF YOU HAVE BUSINESS ACTIVITIES BOTH WITHIN AND OUTSIDE OF SAN FRANCISCO: Worksheets for each business activities within and outside of San Francisco. Apportion and/or allocate gross receipts for the purpose of determining the gross receipts subject to tax. This gross receipts amount can be used to determine the business registration renewal fee, or input into our2017 Gross Receipts Tax Computation Worksheet (pdf) to calculate the gross receipts tax.
If you have multiple business activities: Taxpayers with multiple business activities have special rules to determine their gross receipts.3 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.
Select your business activity from the list below to access the appropriate gross receipts worksheet. 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.
Miscellaneous Business Activities (Any NAICS Not Listed)
Persons Deriving No Gross Receipts From Business Activities Outside the City Code section 955,
Allocation of Gross Receipts Code Section 956.1
Apportionment of Gross Receipts Code Section 956.2
Persons or Combined Groups Engaged in Multiple Business Activities Code Section 953.9.