The Homelessness Gross Receipts Tax Ordinance
Homelessness Gross Receipts Tax
The Homelessness Gross Receipts Tax is operative as of January 1, 2019.
This tax generally applies if you have more than $50,000,000 in total combined taxable gross receipts, or if you are subject to the administrative office tax.
In addition to the existing Gross Receipts and Payroll Expense Taxes, this measure imposes an additional gross receipts tax of 0.175% to 0.69% on combined taxable gross receipts over $50 million. Businesses or combined groups that pay the administrative office tax will pay an additional tax of 1.5% on their payroll expense in San Francisco.
These additional taxes would not apply to:
- Certain nonprofit organizations and businesses exempt from local taxation, such as banks and insurance companies;
- Receipts that are exempt from the gross receipts tax; and
- Receipts subject to the City’s Early Care and Education Commercial Rents Tax.
Persons projected to be subject to the Homelessness Gross Receipts Tax (based their 2018 gross receipts tax returns) will see an estimated payment amount for tax year 2019 on their quarterly bills. There will be no penalties for underpayment or late payment of the estimated taxes for the Homelessness Gross Receipts Tax during tax year 2019.
- Article 28: Homelessness Gross Receipts Tax Ordinance
- Sections 6.1-1 through 6.17-1 Ordinance amending the Business and Tax Regulations Code to add provisions to administer the Homelessness Gross Receipts Tax.
- Determine your Homelessness Gross Receipts Tax by looking up your San Francisco Business Activity, and using the Taxable Gross Receipts worksheet, and 2019 Gross Receipts Tax worksheet.
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 their business. This includes ordinance interpretations and tax calculation of payment or fees. Consult your own tax professional, tax attorney, or Certified Public Accountant for specific questions regarding your business.
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