(Section 953.5(c))įinancial Services Insurance and Professional, Scientific and Technical ServicesĪpportionment for this Section is based on payroll (Section 953.6(e))Īpportionment for this Section is receipts derived or related to properties located or used in the City. Person must submit itemized deduction list in order to claim.
#State of ca tax brackets 2019 registration
Private Education and Health Services Administrative and Support Services and Miscellaneous Business ActivitiesĪpportionment for this Section is based on payroll (Section 953.4(d))Īpportionment for this Section is 50% Real, Personal, Tangible and Intangible Property and 50% based on payroll (Section 953.5(c)) San Francisco gross receipts may be reduced by amounts paid in the tax year to a subcontractor possessing a valid business registration certificate with the City to the extent those amounts were included in the amount your business allocated to the City under Section 956.1 In addition, Real, Personal, Tangible and Intangible Property shall be reduced by the amounts paid to a subcontractor in the City. Manufacturing Transportation and Warehousing Information Bio-Technology Clean Technology and Food ServicesĪpportionment for this section is 50% sales allocation and 50% based on payroll (Section 953.2(g))Īccommodations Utilities and Arts Entertainment and RecreationĪpportionment for Accommodations is receipts derived from or related to properties located or used in the City (Section 953.3(e)) Apportionment for Utilities is 50% Real, Personal, Tangible and Intangible Property and 50% based on payroll (Section 953.3(f)) Apportionment for Arts, Entertainment and Recreation is based on payroll (Section 953.3(g)) 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.
#State of ca tax brackets 2019 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 2023, Gross Receipts Tax rates vary depending on a business' gross receipts and business activity.
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