City Hall
1 Dr. Carlton B. Goodlett
Place
San Francisco, CA 94102-
4689
City and County of San Francisco
Legislation Details
File #:
Version:
3
230155
Name:
Business and Tax Regulations Code - Gross
Receipts Tax Rate Increase Postponement and
Credits for Opening City Location
Status:
Type:
Ordinance
Passed
File created:
In control:
3/21/2023
Clerk of the Board
On agenda:
Final action:
7/28/2023
Enactment date:
7/28/2023
151-23
Enactment #:
Title:
Ordinance amending the Business and Tax Regulations Code to extend through December 31, 2024,
the Gross Receipts Tax rates in effect on January 1, 2022, for the business activities of retail trade,
certain services, manufacturing, food services, accommodations, and arts, entertainment and
recreation, and postpone to January 1, 2025, the imposition of the Gross Receipts Tax rates otherwise
set to go into effect beginning January 1, 2023, for those business activities; and to provide for
businesses that open a physical location in certain zip codes in the City on or after January 1, 2023,
through December 31, 2027, and that did not have a physical location in the City for at least three
years prior to that opening, an annual Gross Receipts Tax credit equal to 0.45% of the business’s San
Francisco taxable gross receipts from one or more of the business activities of information,
administrative and support services, financial services, insurance, and professional, scientific and
technical services, for businesses not engaged in business in the City as an administrative office, or
0.7% of the taxable payroll expense of a business that engages in business in the City as an
administrative office, for each of up to three tax years immediately following the tax year in which the
business opened the physical location, but no later than the 2028 tax year, and not to exceed
$1,000,000 per tax year.
Sponsors:
Mayor, Joel Engardio, Ahsha Safai
Attachments:
1. Leg Ver1, 2. Leg Dig Ver1, 3. Leg Ver2, 4. Leg Dig Ver2, 5. Referral FYI 032923, 6. Referral SBC
032923, 7. Cmte Pkt 062123, 8. BLA Rpt 062123, 9. Cmte Pkt 062223, 10. Cmte Pkt 062323, 11.
ENC Rpt 062223, 12. Cmte Pkt 062623, 13. BLA Rpt 062823, 14. Cmte Pkt 062823, 15. Public
Correspondence, 16. Leg Ver3, 17. Leg Dig Ver3, 18. BLA Rpt 071223, 19. Cmte Pkt 071223, 20.
Board Pkt 071823, 21. Board Pkt 072523, 22. Leg Final
Action By
Date
Action
Result
Ver.
ASSIGNED UNDER 30 DAY RULE
President
2/14/2023
1
SUBSTITUTED AND ASSIGNED
President
3/21/2023
2
REFERRED TO DEPARTMENT
Clerk of the Board
3/29/2023
2
AMENDED, AN AMENDMENT OF THE
WHOLE BEARING NEW TITLE
Budget and Appropriations
Committee
6/28/2023
2
Pass
CONTINUED AS AMENDED
Budget and Appropriations
Committee
6/28/2023
3
Pass
RECOMMENDED
Budget and Appropriations
Committee
7/12/2023
3
Pass
PASSED ON FIRST READING
Board of Supervisors
7/18/2023
3
Pass
Board of Supervisors
7/25/2023
3
APPROVED
Mayor
7/28/2023
3