#Example of gross receipts code

Retail Trade Wholesale Trade and Certain ServicesĪpportionment for Retail Trade and Wholesale Trade is 50% Sale/Use Location and 50% based on payroll (Section 953.1(e)) Apportionment for Certain Services is based on payroll (Section 953.1(f))

For more information on the 2012 NAICS codes, go to.

#Example of gross receipts code

The Code is based on the 2012 NAICS classifications. This table indicates the applicable apportionment and/or allocation methodology for each business activity. Taxpayers deriving gross receipts from business activities both within and outside San Francisco must generally allocate and/or apportion gross receipts to San Francisco using rules set forth in Business and Tax Regulations Code. Real Estate and Rental and Leasing Services Private Education and Health Services and Administrative and Support Servicesįinancial Services and Professional, Scientific, and Technical Services Transportation and Warehousing and Clean TechnologyĪccommodations and Arts, Entertainment, and Recreation Use your San Francisco Business Activity, and the SF Gross Receipts Tax Computation Worksheet to determine your San Francisco Gross Receipts Tax obligation. For 2022, Gross Receipts Tax rates vary depending on a business' gross receipts and business activity.