Gross Receipts Worksheets

IF ALL OF YOUR BUSINESS ACTIVITIES ARE WITHIN SAN FRANCISCO: Any person subject to the gross receipts tax who derives non-exempt gross receipts from business activities within San Francisco and derives no gross receipts from business activities outside of San Francisco is subject to tax on all non-exempt gross receipts.1

IF YOU HAVE BUSINESS ACTIVITIES BOTH WITHIN AND OUTSIDE OF SAN FRANCISCO: All persons deriving gross receipts from business activities both within and outside San Francisco shall allocate and/or apportion their gross receipts to San Francisco, using apportionment and/or allocation rules in the manner directed by their business activity.2

The Office of the Treasurer & Tax Collector has created worksheets for each business activity so that taxpayers with business activities both within and outside of San Francisco can apportion and/or allocate their 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 be input into our gross receipts tax calculation worksheet to calculate the gross receipts tax.  

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.    

Accommodations (721)

Administrative and Support Services (56)

Arts, Entertainment, and Recreation (71)

Biotechnology (No NAICS, Code section 906.1)

Certain Services (811,812, 813)

Clean Technology (No NAICS, Code section 906.2)

Construction (23)

Financial Services (521, 522, 523)

Food Services (722)

Information (51)

Insurance (524)

Manufacturing (31, 32, 33)

Private Education and Health Services (61, 62)

Professional, Scientific, and Technical Services (54)

Real Estate and Rental and Leasing Services (53)

Retail Trade (44, 45)

Transportation and Warehousing (48, 49)

Utilities (22)

Wholesale Trade (42)

Miscellaneous Business Activities (Any NAICS Not Listed)

 

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. 

 

 

Code Refererences: 

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.