![]() ![]() The activities of engaging in or facilitating financial transactions. The activity of preparing sites for, subdividing land for, or working on, buildings or engineering projects (including highways and utility systems). The activity of clean technology business as defined in Section 906.2 of Article 12-A. Repair and maintenance services, personal and laundry services, and religious, grantmaking, civic, professional and similar organizations that are not otherwise exempt. The activity of biotechnology business as defined in Section 906.1 of Article 12-A. The activity of operating facilities or providing services to meet cultural, entertainment or recreational interests of customers or patrons. The activity of performing routine support activities for the day-to-day business activities of others. The activity of providing lodging or short-term accommodations for travelers, vacationers, or others. Note that San Francisco Payroll and Total Payroll in lines A20 and A21 are for all business activities combined, not broken out by business activity. Sum the results of all worksheets to determine your San Francisco gross receipts. If you are engaged in multiple business activities complete a worksheet for each business activity to calculate your San Francisco gross receipts. If you have multiple business activities: Taxpayers with multiple business activities have special rules to determine their gross receipts. San Francisco gross receipts amounts are used to determine the business registration renewal fee or use our Gross Receipts Tax Computation Worksheet to calculate your San Francisco Gross Receipts Tax obligation. Select your business activity from the list below to access the appropriate allocation and/or apportionment worksheet to determine your San Francisco gross receipts. The NAICS code and a link to the US Census definitions for each business activity is linked in parenthesis to assist you in selecting the correct business activity, where applicable. ![]() Code Sections are based on the 2012 NAICS classifications. The table below 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 allocate and/or apportion gross receipts to San Francisco.
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