GROSS RECEIPTS TAX ORDINANCE

This is Article 12-A-1 of the San Francisco Business Code, titled “GROSS RECEIPTS TAX ORDINANCE.” It contains 35 laws.

§ 950
FINDINGS AND PURPOSE
§ 951
SHORT TITLE
§ 952
DEFINITIONS
§ 952.1
ADVANCE PAYMENT
§ 952.2
CASH DISCOUNT
§ 952.3
GROSS RECEIPTS
§ 952.4
NAICS CODE
§ 952.5
RELATED ENTITY
§ 952.6
SALE AND SELL
§ 953
IMPOSITION OF GROSS RECEIPTS TAX
§ 953.1
GROSS RECEIPTS TAX APPLICABLE TO RETAIL TRADE; WHOLESALE TRADE; AND CERTAIN SERVICES
§ 953.2
GROSS RECEIPTS TAX APPLICABLE TO MANUFACTURING; TRANSPORTATION AND WAREHOUSING; INFORMATION; BIOTECHNOLOGY; CLEAN TECHNOLOGY; AND FOOD SERVICES
§ 953.3
GROSS RECEIPTS TAX APPLICABLE TO ACCOMMODATIONS; UTILITIES; AND ARTS, ENTERTAINMENT AND RECREATION
§ 953.4
GROSS RECEIPTS TAX APPLICABLE TO PRIVATE EDUCATION AND HEALTH SERVICES; ADMINISTRATIVE AND SUPPORT SERVICES; AND MISCELLANEOUS BUSINESS ACTIVITIES
§ 953.5
GROSS RECEIPTS TAX APPLICABLE TO CONSTRUCTION
§ 953.6
GROSS RECEIPTS TAX APPLICABLE TO FINANCIAL SERVICES; INSURANCE; AND PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES
§ 953.7
GROSS RECEIPTS TAX APPLICABLE TO REAL ESTATE AND RENTAL AND LEASING SERVICES
§ 953.8
TAX ON ADMINISTRATIVE OFFICE BUSINESS ACTIVITIES
§ 953.9
PERSONS OR COMBINED GROUPS ENGAGED IN MULTIPLE BUSINESS ACTIVITIES
§ 954
EXEMPTIONS AND EXCLUSIONS
§ 954.1
SMALL BUSINESS EXEMPTION
§ 955
PERSONS DERIVING NO GROSS RECEIPTS FROM BUSINESS ACTIVITIES OUTSIDE THE CITY
§ 956
ALLOCATION AND APPORTIONMENT FOR ALL PERSONS DERIVING GROSS RECEIPTS FROM BUSINESS ACTIVITIES BOTH WITHIN AND OUTSIDE THE CITY
§ 956.1
ALLOCATION OF RECEIPTS FROM REAL, PERSONAL, TANGIBLE AND INTANGIBLE PROPERTY
§ 956.2
APPORTIONMENT OF RECEIPTS BASED ON PAYROLL
§ 956.3
COMBINED RETURNS
§ 957
TAX COLLECTOR AUTHORIZED TO DETERMINE GROSS RECEIPTS
§ 958
ADMINISTRATION OF THE GROSS RECEIPTS TAX ORDINANCE
§ 959
RATE OF GROSS RECEIPTS TAX: CONTROLLER COMPUTATION
§ 960
THE "PAYROLL EXPENSE TAX EXCLUSION" CREDIT
§ 961
CENTRAL MARKET STREET LIMIT
§ 962
AMENDMENT OF ORDINANCE
§ 963
EFFECT OF STATE AND FEDERAL AUTHORIZATION
§ 964
SEVERABILITY
§ 965
SAVINGS CLAUSE