San Francisco County Municipal Code § 953.24 Gross Receipts Tax Applicable to Category 5

BUSINESS ACTIVITIES. (a) The gross receipts tax rates applicable to Category 5 Business Activities are: (1) For tax years 2025 and 2026: 1% for taxable gross receipts between $0 and $1,000,000 1% for taxable gross receipts between $1,000,000.01 and $2,500,000 1.5% for taxable gross receipts between $2,500,000.01 and $25,000,000 1.176% for taxable gross receipts between $25,000,000.01 and $50,000,000 1.344% for taxable gross receipts between $50,000,000.01 and $75,000,000 1.344% for taxable gross receipts between $75,000,000.01 and $100,000,000 1.344% for taxable gross receipts between $100,000,000.01 and $150,000,000 1.512% for taxable gross receipts between $150,000,000.01 and $250,000,000 1.68% for taxable gross receipts between $250,000,000.01 and $500,000,000 1.68% for taxable gross receipts between $500,000,000.01 and $1,000,000,000 1.68% for taxable gross receipts over $1,000,000,000 (2) For tax year 2027: 1.04% for taxable gross receipts between $0 and $1,000,000 1.04% for taxable gross receipts between $1,000,000.01 and $2,500,000 1.56% for taxable gross receipts between $2,500,000.01 and $25,000,000 1.246% for taxable gross receipts between $25,000,000.01 and $50,000,000 1.424% for taxable gross receipts between $50,000,000.01 and $75,000,000 1.424% for taxable gross receipts between $75,000,000.01 and $100,000,000 1.424% for taxable gross receipts between $100,000,000.01 and $150,000,000 1.602% for taxable gross receipts between $150,000,000.01 and $250,000,000 1.78% for taxable gross receipts between $250,000,000.01 and $500,000,000 1.78% for taxable gross receipts between $500,000,000.01 and $1,000,000,000 1.78% for taxable gross receipts over $1,000,000,000 (3) For tax years beginning on or after January 1, 2028: 1.071% for taxable gross receipts between $0 and $1,000,000

1.071% for taxable gross receipts between $1,000,000.01 and $2,500,000 1.607% for taxable gross receipts between $2,500,000.01 and $25,000,000 1.301% for taxable gross receipts between $25,000,000.01 and $50,000,000 1.486% for taxable gross receipts between $50,000,000.01 and $75,000,000 1.486% for taxable gross receipts between $75,000,000.01 and $100,000,000 1.486% for taxable gross receipts between $100,000,000.01 and $150,000,000 1.672% for taxable gross receipts between $150,000,000.01 and $250,000,000 1.858% for taxable gross receipts between $250,000,000.01 and $500,000,000 1.858% for taxable gross receipts between $500,000,000.01 and $1,000,000,000 1.858% for taxable gross receipts over $1,000,000,000 (b) “Category 5 Business Activities” means: (1) For tax year 2025, one or more of the business activities described in NAICS codes 51 (Information), 5222 (Nondepository Credit Intermediation), 5223 (Activities Related to Credit Intermediation), 533 (Lessors of Nonfinancial Intangible Assets (except Copyrighted Works)), 54 (Professional, Scientific, and Technical Services) but not including 541714 (Research and Development in Biotechnology (except Nanobiotechnology)), 55 (Management of Companies and Enterprises), 562 (Waste Management and Remediation Services), 61 (Educational Services), 62 (Health Care and Social Assistance), and all business activities not otherwise exempt and not elsewhere subjected to a gross receipts tax rate by Sections 953.20 through 953.26 or an administrative office tax under Section 953.8. (2) For tax year 2026 and subsequent tax years, one or more of the business activities described in NAICS codes 51 (Information) but not 517 (Telecommunications), 5222 (Nondepository Credit Intermediation), 5223 (Activities Related to Credit Intermediation), 533 (Lessors of Nonfinancial Intangible Assets (except Copyrighted Works)), 54 (Professional, Scientific, and Technical Services) but not including 541714 (Research and Development in Biotechnology (except Nanobiotechnology)), 55 (Management of Companies and Enterprises), 562 (Waste Management and Remediation Services), 61 (Educational Services), 62 (Health Care and Social Assistance), and all business activities not otherwise exempt and not elsewhere subjected to a gross receipts tax rate by Sections 953.20 through 953.26 or an administrative office tax under Section 953.8. (c) The amount of taxable gross receipts from Category 5 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)