San Francisco County Municipal Code § 953.23 Gross Receipts

BUSINESS ACTIVITIES. (a) The gross receipts tax rates applicable to Category 4 Business Activities are: (1) For tax years 2025 and 2026: 0.25% for taxable gross receipts between $0 and $1,000,000 0.25% for taxable gross receipts between $1,000,000.01 and $2,500,000 0.3% for taxable gross receipts between $2,500,000.01 and $25,000,000 0.504% for taxable gross receipts between $25,000,000.01 and $50,000,000 0.84% for taxable gross receipts between $50,000,000.01 and $75,000,000 0.84% for taxable gross receipts between $75,000,000.01 and $100,000,000 1.176% for taxable gross receipts between $100,000,000.01 and $150,000,000 1.176% for taxable gross receipts between $150,000,000.01 and $250,000,000 1.344% for taxable gross receipts between $250,000,000.01 and $500,000,000 1.344% for taxable gross receipts between $500,000,000.01 and $1,000,000,000 1.512% for taxable gross receipts over $1,000,000,000 (2) For tax year 2027: 0.26% for taxable gross receipts between $0 and $1,000,000 0.26% for taxable gross receipts between $1,000,000.01 and $2,500,000 0.312% for taxable gross receipts between $2,500,000.01 and $25,000,000 0.534% for taxable gross receipts between $25,000,000.01 and $50,000,000 0.89% for taxable gross receipts between $50,000,000.01 and $75,000,000 0.89% for taxable gross receipts between $75,000,000.01 and $100,000,000 1.246% for taxable gross receipts between $100,000,000.01 and $150,000,000 1.246% for taxable gross receipts between $150,000,000.01 and $250,000,000 1.424% for taxable gross receipts between $250,000,000.01 and $500,000,000 1.424% for taxable gross receipts between $500,000,000.01 and $1,000,000,000 1.602% for taxable gross receipts over $1,000,000,000 (3) For tax years beginning on or after January 1, 2028: 0.268% for taxable gross receipts between $0 and $1,000,000 0.268% for taxable gross receipts between $1,000,000.01 and $2,500,000 0.321% for taxable gross receipts between $2,500,000.01 and $25,000,000 0.557% for taxable gross receipts between $25,000,000.01 and $50,000,000 0.929% for taxable gross receipts between $50,000,000.01 and $75,000,000 0.929% for taxable gross receipts between $75,000,000.01 and $100,000,000 1.301% for taxable gross receipts between $100,000,000.01 and $150,000,000 1.301% for taxable gross receipts between $150,000,000.01 and $250,000,000 1.486% for taxable gross receipts between $250,000,000.01 and $500,000,000 1.486% for taxable gross receipts between $500,000,000.01 and $1,000,000,000 1.672% for taxable gross receipts over $1,000,000,000 (b) “Category 4 Business Activities” means: (1) For tax year 2025, one or more of the business activities described in NAICS codes 11 (Agriculture, Forestry, Fishing and

Hunting), 21 (Mining, Quarrying, and Oil and Gas Extraction), 22 (Utilities), 31 through 33 (Manufacturing), 48 and 49 (Transportation and Warehousing), 524 (Insurance Carriers and Related Activities), 541714 (Research and Development in Biotechnology (except Nanobiotechnology)), 5611 (Office Administrative Services), 5613 (Employment Services), 5614 (Business Support Services), 5615 (Travel Arrangement and Reservation Services), 5616 (Investigation and Security Services), 5619 (Other Support Services), and 92 (Public Administration). (2) For tax year 2026 and subsequent tax years, one or more of the business activities described in NAICS codes 11 (Agriculture, Forestry, Fishing and Hunting), 21 (Mining, Quarrying, and Oil and Gas Extraction), 22 (Utilities), 31 through 33 (Manufacturing), 48 and 49 (Transportation and Warehousing), 517 (Telecommunications), 524 (Insurance Carriers and Related Activities), 541714 (Research and Development in Biotechnology (except Nanobiotechnology)), 5611 (Office Administrative Services), 5613 (Employment Services), 5614 (Business Support Services), 5615 (Travel Arrangement and Reservation Services), 5616 (Investigation and Security Services), 5619 (Other Support Services), and 92 (Public Administration). (c) The amount of taxable gross receipts from Category 4 Business Activities subject to the gross receipts tax shall be three-quarters of the amount determined under Section 956.1 plus one-quarter of the amount determined under Section 956.2. (Added by Proposition M, 11/5/2024, Eff. 12/20/2024; amended by Ord. 187-25, File No. 250576, App. 10/6/2025, Eff. 11/6/2025)