San Francisco Payroll and Gross Receipts Tax Liability 101

Since 2012, San Francisco has undergone many changes with its taxation of payroll and gross receipts. Starting with a single payroll tax, we’ve seen a transition adding a gross receipts tax impacting various real estate businesses, and then new taxes on commercial rentals and the generation of funds to assist the homeless in the City. BPM’s John Hayashi, Managing Director of Tax (SALT) gives tips on what information you need to know before filing these forms as part of your Annual Business Tax Returns.

John serves as a Managing Director of Tax at BPM, with nearly 30 years of public accounting and private industry experience in State and Local Taxes (SALT). John helps his clients respond to SALT issues, with a specialization in sales tax and use tax that's currently in high demand after the Supreme Court's decision in South Dakota v. Wayfair, Inc. (2018). He’s a leader in BPM's SALT group, which serves as a single point of contact for clients to analyze their state and local tax liabilities, as well as state and local tax deductions. John listens to client needs to plan and implement strategies that minimize identified liabilities.

City & County of San Francisco Treasurer & Tax Collector’s website on their Annual Business Tax Returns:

U.S. Supreme Court opinion:

South Dakota vs. Wayfair explanation:

*This video contains information for general guidance only. It is not intended to be a substitute for detailed research or the exercise of professional judgement. Neither BPM nor any other member of the BPM firm can accept any responsibility for loss brought to any person acting or refraining from action as a result of any material in this video. On any specific matter, reference should be made to the appropriate advisor.