San Francisco County Municipal Code § 953.21 Gross Receipts Tax Applicable to Category 2

BUSINESS ACTIVITIES. (a) The gross receipts tax rates applicable to Category 2 Business Activities are: (1) For tax years 2025 and 2026: 0.185% for taxable gross receipts between $0 and $1,000,000

0.201% for taxable gross receipts between $1,000,000.01 and $2,500,000 0.201% for taxable gross receipts between $2,500,000.01 and $25,000,000 0.331% for taxable gross receipts between $25,000,000.01 and $50,000,000 0.582% for taxable gross receipts between $50,000,000.01 and $75,000,000 0.582% for taxable gross receipts between $75,000,000.01 and $100,000,000 0.582% for taxable gross receipts between $100,000,000.01 and $150,000,000 0.582% for taxable gross receipts between $150,000,000.01 and $250,000,000 0.582% for taxable gross receipts between $250,000,000.01 and $500,000,000 0.582% for taxable gross receipts between $500,000,000.01 and $1,000,000,000 0.582% for taxable gross receipts over $1,000,000,000 (2) For tax year 2027: 0.192% for taxable gross receipts between $0 and $1,000,000 0.209% for taxable gross receipts between $1,000,000.01 and $2,500,000 0.209% for taxable gross receipts between $2,500,000.01 and $25,000,000 0.351% for taxable gross receipts between $25,000,000.01 and $50,000,000 0.617% for taxable gross receipts between $50,000,000.01 and $75,000,000 0.617% for taxable gross receipts between $75,000,000.01 and $100,000,000 0.617% for taxable gross receipts between $100,000,000.01 and $150,000,000 0.617% for taxable gross receipts between $150,000,000.01 and $250,000,000 0.617% for taxable gross receipts between $250,000,000.01 and $500,000,000 0.617% for taxable gross receipts between $500,000,000.01 and $1,000,000,000 0.617% for taxable gross receipts over $1,000,000,000 (3) For tax years beginning on or after January 1, 2028: 0.198% for taxable gross receipts between $0 and $1,000,000 0.215% for taxable gross receipts between $1,000,000.01 and $2,500,000 0.215% for taxable gross receipts between $2,500,000.01 and $25,000,000 0.366% for taxable gross receipts between $25,000,000.01 and $50,000,000 0.644% for taxable gross receipts between $50,000,000.01 and $75,000,000 0.644% for taxable gross receipts between $75,000,000.01 and $100,000,000 0.644% for taxable gross receipts between $100,000,000.01 and $150,000,000 0.644% for taxable gross receipts between $150,000,000.01 and $250,000,000 0.644% for taxable gross receipts between $250,000,000.01 and $500,000,000 0.644% for taxable gross receipts between $500,000,000.01 and $1,000,000,000 0.644% for taxable gross receipts over $1,000,000,000 (b) “Category 2 Business Activities” means the business activities described in NAICS code 721 (Accommodation). (c) The amount of taxable gross receipts from Category 2 Business Activities subject to the gross receipts tax shall be the total amount of gross receipts derived from or related to real properties located within the City. (Added by Proposition M, 11/5/2024, Eff. 12/20/2024; amended by Ord. 214-24, File No. 240698, App. 8/8/2024, Eff. 9/8/2024, Oper. 12/20/2024)