![]() ![]() ![]() Manufacturing Transportation and Warehousing Information Bio-Technology Clean Technology and Food ServicesĪpportionment for this section is 50% sales allocation and 50% based on payroll (Section 953.2(g))Īccommodations Utilities and Arts Entertainment and RecreationĪpportionment for Accommodations is receipts derived from or related to properties located or used in the City (Section 953.3(e)) Apportionment for Utilities is 50% Real, Personal, Tangible and Intangible Property and 50% based on payroll (Section 953.3(f)) Apportionment for Arts, Entertainment and Recreation is based on payroll (Section 953.3(g)) Retail Trade Wholesale Trade and Certain ServicesĪpportionment for Retail Trade and Wholesale Trade is 50% Sale/Use Location and 50% based on payroll (Section 953.1(e)) Apportionment for Certain Services is based on payroll (Section 953.1(f)) For more information on the 2012 NAICS codes, go to. The Code is based on the 2012 NAICS classifications. This table 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 generally allocate and/or apportion gross receipts to San Francisco using rules set forth in Business and Tax Regulations Code. Real Estate and Rental and Leasing Services Private Education and Health Services and Administrative and Support Servicesįinancial Services and Professional, Scientific, and Technical Services Transportation and Warehousing and Clean TechnologyĪccommodations and Arts, Entertainment, and Recreation Use your San Francisco Business Activity, and the SF Gross Receipts Tax Computation Worksheet to determine your San Francisco Gross Receipts Tax obligation. If so, no income tax is to be withheld.For 2022, Gross Receipts Tax rates vary depending on a business' gross receipts and business activity. Determine if the employee's gross annual wages are less than or equal to the amount shown in the Low Income Exemption Table below.Withholding Formula >26 < to obtain the gross annual wages. If the employee is using a W-4 in lieu of the California state DE-4, the information for the Additional Exemptions Claimed field should be notated on the W-4. If no exemptions are claimed, enter 00.ĭetermine the Additional Exemptions Claimed field as follows:įirst and Second Positions - Enter the number of allowances claimed in Item 2 of the DE-4. ![]() Second and Third Positions - Enter the total number of regular allowances claimed in Item 1 of the DE-4. Enter M (married), S (single), or H (head of household). S, M, H / Number of Regular Allowances / Number of Allowancesĭetermine the Total Number Of Allowances Claimed field as follows:įirst Position - Enter the employee's marital status indicated on the allowance certificate.
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