San Francisco County Municipal Code § 953.7 Gross Receipts

RENTAL AND LEASING SERVICES. (a) The gross receipts tax rates applicable to the business activities of real estate and rental and leasing services are: (1) For tax years beginning on or after January 1, 2018 and ending on or before December 31, 2020: 0.285% (e.g., $2.85 per $1,000) for gross receipts between $0 and $1,000,000 0.285% (e.g., $2.85 per $1,000) for gross receipts between $1,000,001 and $5,000,000 0.3% (e.g., $3.00 per $1,000) for gross receipts between $5,000,001 and $25,000,000 0.3% (e.g., $3.00 per $1,000) for gross receipts over $25,000,000 (2) For tax year 2021: 0.399% (e.g., $3.99 per $1,000) for taxable gross receipts between $0 and $1,000,000 0.399% (e.g., $3.99 per $1,000) for taxable gross receipts between $1,000,000.01 and $5,000,000 0.42% (e.g., $4.20 per $1,000) for taxable gross receipts between $5,000,000.01 and $25,000,000 0.42% (e.g., $4.20 per $1,000) for taxable gross receipts over $25,000,000 (3) For tax years 2022 and 2023: 0.413% (e.g., $4.13 per $1,000) for taxable gross receipts between $0 and $1,000,000 0.413% (e.g., $4.13 per $1,000) for taxable gross receipts between $1,000,000.01 and $5,000,000 0.435% (e.g., $4.35 per $1,000) for taxable gross receipts between $5,000,000.01 and $25,000,000 0.435% (e.g., $4.35 per $1,000) for taxable gross receipts over $25,000,000 (4) For tax year 2024: 0.428% (e.g., $4.28 per $1,000) for taxable gross receipts between $0 and $1,000,000 0.428% (e.g., $4.28 per $1,000) for taxable gross receipts between $1,000,000.01 and $5,000,000 0.45% (e.g., $4.50 per $1,000) for taxable gross receipts between $5,000,000.01 and $25,000,000 0.45% (e.g., $4.50 per $1,000) for taxable gross receipts over $25,000,000 (b) Real estate and rental and leasing services includes the activities of renting, leasing, or otherwise allowing the use of tangible or intangible assets, and the activity of providing related services; it includes business activity described in NAICS code 53. (c) The amount of gross receipts from real estate and rental and leasing services subject to the gross receipts tax shall be the total amount of gross receipts derived from or related to properties located or used within the City. Gross receipts shall not include amounts derived from or related to properties located or used outside the City. (Added by Proposition E, App. 11/6/2012, Oper. 1/1/2014; amended by Proposition F, 11/3/2020, Eff. 12/29/2020, Oper. 1/1/2021; Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021; Proposition M, 11/5/2024, Eff. 12/20/2024)