![]() The Homelessness Gross Receipts Tax is applied to combined San Francisco taxable gross receipts above $50,000,000. The Gross Receipts Tax small business exemption threshold is $1,200,000 of combined gross receipts within the City. ![]() The small business tax exemption threshold for the Payroll Expense Tax is $320,000 of taxable payroll expense. P ersons subject to the Administrative Office Tax must file a Return regardless of their gross receipts or payroll expense.ĭue to the extensive features offered in the online filing, taxpayers are encouraged to use the online form if they are eligible to do so. Persons taking the Biotechnology Exclusion, the Clean Technology Business Exclusion, the Enterprise Zone Tax Credit, or the Commercial Rents Tax Credit for Child Care Facilities must file a Return regardless of their payroll expense or gross receipts. If eligible based on your filing, your refund will be processed automatically. You ARE ENCOURAGED to file if your 2020 payroll expense was less than $320,000 or gross receipts was less than $1,200,000 AND you made estimated (quarterly) payments toward 2020 San Francisco taxes, as you may be eligible for a refund. Their combined taxable gross receipts in the City, computed without regard to the small business exemption in Code section 954.1, is less than or equal to $1,200,000. ![]() Their taxable payroll expense in the City, computed without regard to the small business tax exemption in Code section 905-A, is less than or equal to $320,000 and Persons other than lessors of residential real estate must file applicable Annual Business Tax Returns if they were engaged in business in San Francisco in 2020 (as defined in Code section 6.2-12, qualified by Code sections 952.3 (f) and (g), and are not otherwise exempt under Code sections 906 or 954, 2105, and 2805, unless all of the following are true: If you received a letter from our office instructing you to file, please file regardless of the criteria listed below. ![]()
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