{"id":2422,"date":"2025-01-07T17:42:26","date_gmt":"2025-01-07T22:42:26","guid":{"rendered":"https:\/\/www.mgocpa.com\/?post_type=perspective&#038;p=2422"},"modified":"2025-07-16T22:06:34","modified_gmt":"2025-07-17T03:06:34","slug":"proposition-m-makes-sweeping-changes-to-san-francisco-gross-receipts-tax","status":"publish","type":"perspective","link":"https:\/\/www.mgocpa.com\/perspective\/proposition-m-makes-sweeping-changes-to-san-francisco-gross-receipts-tax\/","title":{"rendered":"Proposition M Makes Sweeping Changes to San Francisco Gross Receipts Tax"},"content":{"rendered":"\n<p><strong>Key Takeaways:<\/strong>&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>San Francisco voters approved Proposition M, significantly altering the city\u2019s business taxes.&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Amends the gross receipts tax by modifying the apportionment formula, raising the tax rate range and increasing the exemption threshold.&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Reduces the exemption threshold for businesses subject to the homelessness gross receipts tax.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>&#8212;<\/p>\n\n\n\n<p>On November 5, 2024, the voters of San Francisco passed <a href=\"https:\/\/voterguide.sfelections.org\/local-ballot-measures\/proposition-m\" target=\"_blank\" rel=\"noreferrer noopener\">Proposition M<\/a> with 70% support. This law, which significantly alters the city\u2019s business taxes, went into effect on January 1, 2025.&nbsp;&nbsp;<\/p>\n\n\n\n<p>Proposition M changes San Francisco\u2019s annual business tax, which includes:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Gross Receipts Tax&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Homelessness Gross Receipts Tax&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Overpaid Executive Gross Receipts Tax&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Administrative Office Tax&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Business Registration Fee &nbsp;<\/li>\n<\/ul>\n\n\n\n<p>While there is a projected decrease in revenues of approximately $40 million for the first three years, it is anticipated that revenue from the tax changes will generate positive revenues of approximately $50 million beginning in 2027.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Gross Receipts Tax&nbsp;<\/h2>\n\n\n\n<p>The Gross Receipts Tax rate depends on your business type, with the rate increasing as your business generates more gross receipts. The new law makes the following changes:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Reduces the number of business type categories from 14 to seven.&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Changes the apportionment formula, allowing most industries to use a 75% market-based sales allocation and 25% payroll apportionment (previously it was 100% of payroll or 50\/50 sales and payroll factors).&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Increases the tax rate range to 0.1%\u20133.716% (up from 0.053%\u20131.008%).&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Exempts most businesses with gross receipts of up to $5 million (the previous exemption threshold was up to $2.19 million).<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Homelessness Gross Receipts Tax&nbsp;<\/h2>\n\n\n\n<p>The Homelessness Gross Receipts Tax is an added tax on businesses with San Francisco gross receipts over a prescribed amount. Previously this amount was $50 million;<strong> the new law lowers the threshold to $25 million<\/strong>. The applicable rates changed from 0.175%\u20130.69% to 0.162%\u20131.64%.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Other Tax Changes&nbsp;<\/h2>\n\n\n\n<p>The <strong>Overpaid Executive Gross Receipts Tax<\/strong> is an added tax on businesses that pay their highest-paid managerial employee much higher than the median compensation they pay their San Francisco employees. The calculation of the tax is modified, and rates changed from 0.1%\u20130.6% to 0.02%\u20130.129%.&nbsp;<\/p>\n\n\n\n<p>The <strong>Administrative Office Tax<\/strong> is a tax on payroll expenses paid by certain large businesses instead of the other business taxes. The tax rates are lowered to 2.97%\u20133.694% (previous rates were 3.04%\u20135.44%) and the associated business registration fee range decreased from $19,682\u2013$45,928 to $500\u2013$35,000.&nbsp;<\/p>\n\n\n\n<p>The <strong>Business Registration Fee<\/strong> is considered an additional tax based on business type and gross receipts. This fee increased based on inflation. The fee was previously between $47\u2013$45,150 for most businesses and will now be $55\u2013$60,000.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Example Calculation: <\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Scenario 1&nbsp;<\/h3>\n\n\n\n<p>Taxpayer is a Category 5 filer and has the following factors:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Total gross receipts: $5,000,000&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>San Francisco gross receipts: $100,000&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Total payroll: $1,000,000&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>San Francisco payroll: $450,000&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>In 2024, the taxpayer would have a tax liability of approximately $15,000. With the new tax amendments in effect, the change in apportionment will result in a projected zero tax liability in 2025.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><picture><source srcset=\"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Infographic-Scenario-1-Projected-2024-Tax_v01-01\u201307-2025-1024x875.webp 1024w,https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Infographic-Scenario-1-Projected-2024-Tax_v01-01\u201307-2025-280x239.webp 280w,https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Infographic-Scenario-1-Projected-2024-Tax_v01-01\u201307-2025-768x656.webp 768w,https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Infographic-Scenario-1-Projected-2024-Tax_v01-01\u201307-2025-1536x1312.webp 1536w,https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Infographic-Scenario-1-Projected-2024-Tax_v01-01\u201307-2025-2048x1749.webp 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" type=\"image\/webp\"><img src=\"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Infographic-Scenario-1-Projected-2024-Tax_v01-01\u201307-2025-1024x875.png\" height=\"875\" width=\"1024\" srcset=\"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Infographic-Scenario-1-Projected-2024-Tax_v01-01\u201307-2025-1024x875.png 1024w, https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Infographic-Scenario-1-Projected-2024-Tax_v01-01\u201307-2025-280x239.png 280w, https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Infographic-Scenario-1-Projected-2024-Tax_v01-01\u201307-2025-768x656.png 768w, https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Infographic-Scenario-1-Projected-2024-Tax_v01-01\u201307-2025-1536x1312.png 1536w, https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Infographic-Scenario-1-Projected-2024-Tax_v01-01\u201307-2025-2048x1749.png 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" class=\"wp-image-2424 sp-no-webp\" alt=\"\" loading=\"lazy\" decoding=\"async\"  > <\/picture><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><picture><source srcset=\"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Infographic-Scenario-1-Projected-2025-Tax_v01-01\u201307-2025-1024x1007.webp 1024w,https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Infographic-Scenario-1-Projected-2025-Tax_v01-01\u201307-2025-243x239.webp 243w,https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Infographic-Scenario-1-Projected-2025-Tax_v01-01\u201307-2025-768x755.webp 768w,https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Infographic-Scenario-1-Projected-2025-Tax_v01-01\u201307-2025-1536x1510.webp 1536w,https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Infographic-Scenario-1-Projected-2025-Tax_v01-01\u201307-2025-2048x2013.webp 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" type=\"image\/webp\"><img src=\"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Infographic-Scenario-1-Projected-2025-Tax_v01-01\u201307-2025-1024x1007.png\" height=\"1007\" width=\"1024\" srcset=\"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Infographic-Scenario-1-Projected-2025-Tax_v01-01\u201307-2025-1024x1007.png 1024w, https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Infographic-Scenario-1-Projected-2025-Tax_v01-01\u201307-2025-243x239.png 243w, https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Infographic-Scenario-1-Projected-2025-Tax_v01-01\u201307-2025-768x755.png 768w, https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Infographic-Scenario-1-Projected-2025-Tax_v01-01\u201307-2025-1536x1510.png 1536w, https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Infographic-Scenario-1-Projected-2025-Tax_v01-01\u201307-2025-2048x2013.png 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" class=\"wp-image-2425 sp-no-webp\" alt=\"\" loading=\"lazy\" decoding=\"async\"  > <\/picture><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Example Calculation: <\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Scenario 2&nbsp;<\/h3>\n\n\n\n<p>Taxpayer is a Category 5 filer and has the following factors:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Total gross receipts: $75,000,000&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>San Francisco gross receipts: $50,000,000&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Total payroll: $1,000,000&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>San Francisco payroll: $10,000&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>In 2024, the taxpayer would have a zero tax liability. With the new tax amendments in effect, the change in apportionment will result in a projected tax liability of approximately $512,000 in 2025.&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><picture><source srcset=\"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Infographic-Scenario-2-Projected-2024-Tax_v01-01\u201307-2025-1024x875.webp 1024w,https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Infographic-Scenario-2-Projected-2024-Tax_v01-01\u201307-2025-280x239.webp 280w,https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Infographic-Scenario-2-Projected-2024-Tax_v01-01\u201307-2025-768x656.webp 768w,https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Infographic-Scenario-2-Projected-2024-Tax_v01-01\u201307-2025-1536x1312.webp 1536w,https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Infographic-Scenario-2-Projected-2024-Tax_v01-01\u201307-2025-2048x1749.webp 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" type=\"image\/webp\"><img src=\"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Infographic-Scenario-2-Projected-2024-Tax_v01-01\u201307-2025-1024x875.png\" height=\"875\" width=\"1024\" srcset=\"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Infographic-Scenario-2-Projected-2024-Tax_v01-01\u201307-2025-1024x875.png 1024w, https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Infographic-Scenario-2-Projected-2024-Tax_v01-01\u201307-2025-280x239.png 280w, https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Infographic-Scenario-2-Projected-2024-Tax_v01-01\u201307-2025-768x656.png 768w, https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Infographic-Scenario-2-Projected-2024-Tax_v01-01\u201307-2025-1536x1312.png 1536w, https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Infographic-Scenario-2-Projected-2024-Tax_v01-01\u201307-2025-2048x1749.png 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" class=\"wp-image-2426 sp-no-webp\" alt=\"\" loading=\"lazy\" decoding=\"async\"  > <\/picture><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><picture><source srcset=\"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Infographic-Scenario-2-Projected-2025-Tax_v01-01\u201307-2025-1024x1007.webp 1024w,https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Infographic-Scenario-2-Projected-2025-Tax_v01-01\u201307-2025-243x239.webp 243w,https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Infographic-Scenario-2-Projected-2025-Tax_v01-01\u201307-2025-768x755.webp 768w,https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Infographic-Scenario-2-Projected-2025-Tax_v01-01\u201307-2025-1536x1510.webp 1536w,https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Infographic-Scenario-2-Projected-2025-Tax_v01-01\u201307-2025-2048x2013.webp 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" type=\"image\/webp\"><img src=\"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Infographic-Scenario-2-Projected-2025-Tax_v01-01\u201307-2025-1024x1007.png\" height=\"1007\" width=\"1024\" srcset=\"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Infographic-Scenario-2-Projected-2025-Tax_v01-01\u201307-2025-1024x1007.png 1024w, https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Infographic-Scenario-2-Projected-2025-Tax_v01-01\u201307-2025-243x239.png 243w, https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Infographic-Scenario-2-Projected-2025-Tax_v01-01\u201307-2025-768x755.png 768w, https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Infographic-Scenario-2-Projected-2025-Tax_v01-01\u201307-2025-1536x1510.png 1536w, https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Infographic-Scenario-2-Projected-2025-Tax_v01-01\u201307-2025-2048x2013.png 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" class=\"wp-image-2427 sp-no-webp\" alt=\"\" loading=\"lazy\" decoding=\"async\"  > <\/picture><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How MGO Can Help&nbsp;<\/h2>\n\n\n\n<p>Proposition M\u2019s enactment is a substantial transformation of San Francisco\u2019s business taxes. While these changes may simplify tax compliance and reduce the tax burden on small businesses, the impact on individual taxpayers may be significant.&nbsp;&nbsp;<\/p>\n\n\n\n<p>We can help you:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Decide if your business\u2019 tax classification has changed&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Analyze adjustments to your company\u2019s tax obligation&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Prepare and file the required returns accurately and on time&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>Reach out to our <a href=\"https:\/\/www.mgocpa.com\/solution-industry\/state-and-local-tax\/\" target=\"_blank\" rel=\"noreferrer noopener\">dedicated State and Local Tax team<\/a> today to find out how we can help your business.&nbsp;<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Key Takeaways:&nbsp; &#8212; On November 5, 2024, the voters of San Francisco passed Proposition M with 70% support. This law, which significantly alters the city\u2019s business taxes, went into effect on January 1, 2025.&nbsp;&nbsp; Proposition M changes San Francisco\u2019s annual business tax, which includes:&nbsp; While there is a projected decrease in revenues of approximately $40 [&hellip;]<\/p>\n","protected":false},"featured_media":2423,"template":"","meta":{"_acf_changed":false,"content-type":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"perspective_topic":[146,64],"perspective-type":[42],"class_list":["post-2422","perspective","type-perspective","status-publish","has-post-thumbnail","hentry","perspective_topic-individual-tax","perspective_topic-tax-compliance-insights-resources","perspective-type-articles"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Prop M Changes to San Francisco Gross Receipts Tax - MGO CPA | Tax, Audit, and Consulting Services<\/title>\n<meta name=\"description\" content=\"Proposition M significantly changes San Francisco&#039;s business taxes, changing gross receipts tax rates and thresholds.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.mgocpa.com\/perspective\/proposition-m-makes-sweeping-changes-to-san-francisco-gross-receipts-tax\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Prop M Changes to San Francisco Gross Receipts Tax - MGO CPA | Tax, Audit, and Consulting Services\" \/>\n<meta property=\"og:description\" content=\"Proposition M significantly changes San Francisco&#039;s business taxes, changing gross receipts tax rates and thresholds.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.mgocpa.com\/perspective\/proposition-m-makes-sweeping-changes-to-san-francisco-gross-receipts-tax\/\" \/>\n<meta property=\"og:site_name\" content=\"MGO CPA | Tax, Audit, and Consulting Services\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/mgocpa\" \/>\n<meta property=\"article:modified_time\" content=\"2025-07-17T03:06:34+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Header-Image-Proposition-M-San-Fran_v01-01\u201307-2025-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.mgocpa.com\/perspective\/proposition-m-makes-sweeping-changes-to-san-francisco-gross-receipts-tax\/\",\"url\":\"https:\/\/www.mgocpa.com\/perspective\/proposition-m-makes-sweeping-changes-to-san-francisco-gross-receipts-tax\/\",\"name\":\"Prop M Changes to San Francisco Gross Receipts Tax - MGO CPA | Tax, Audit, and Consulting Services\",\"isPartOf\":{\"@id\":\"https:\/\/www.mgocpa.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.mgocpa.com\/perspective\/proposition-m-makes-sweeping-changes-to-san-francisco-gross-receipts-tax\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.mgocpa.com\/perspective\/proposition-m-makes-sweeping-changes-to-san-francisco-gross-receipts-tax\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Header-Image-Proposition-M-San-Fran_v01-01\u201307-2025-scaled.jpg\",\"datePublished\":\"2025-01-07T22:42:26+00:00\",\"dateModified\":\"2025-07-17T03:06:34+00:00\",\"description\":\"Proposition M significantly changes San Francisco's business taxes, changing gross receipts tax rates and thresholds.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.mgocpa.com\/perspective\/proposition-m-makes-sweeping-changes-to-san-francisco-gross-receipts-tax\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.mgocpa.com\/perspective\/proposition-m-makes-sweeping-changes-to-san-francisco-gross-receipts-tax\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.mgocpa.com\/perspective\/proposition-m-makes-sweeping-changes-to-san-francisco-gross-receipts-tax\/#primaryimage\",\"url\":\"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Header-Image-Proposition-M-San-Fran_v01-01\u201307-2025-scaled.jpg\",\"contentUrl\":\"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Header-Image-Proposition-M-San-Fran_v01-01\u201307-2025-scaled.jpg\",\"width\":2560,\"height\":1707,\"caption\":\"Montgomery St. and Skyline of Downtown areas of San Francisco, CA USA\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.mgocpa.com\/perspective\/proposition-m-makes-sweeping-changes-to-san-francisco-gross-receipts-tax\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.mgocpa.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Proposition M Makes Sweeping Changes to San Francisco Gross Receipts Tax\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.mgocpa.com\/#website\",\"url\":\"https:\/\/www.mgocpa.com\/\",\"name\":\"MGO CPA\",\"description\":\"Tax, Audit, and Consulting Services\",\"publisher\":{\"@id\":\"https:\/\/www.mgocpa.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.mgocpa.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.mgocpa.com\/#organization\",\"name\":\"MGO CPA\",\"url\":\"https:\/\/www.mgocpa.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.mgocpa.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2024\/10\/mgocpa-logo.svg\",\"contentUrl\":\"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2024\/10\/mgocpa-logo.svg\",\"width\":134,\"height\":32,\"caption\":\"MGO CPA\"},\"image\":{\"@id\":\"https:\/\/www.mgocpa.com\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/mgocpa\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Prop M Changes to San Francisco Gross Receipts Tax - MGO CPA | Tax, Audit, and Consulting Services","description":"Proposition M significantly changes San Francisco's business taxes, changing gross receipts tax rates and thresholds.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.mgocpa.com\/perspective\/proposition-m-makes-sweeping-changes-to-san-francisco-gross-receipts-tax\/","og_locale":"en_US","og_type":"article","og_title":"Prop M Changes to San Francisco Gross Receipts Tax - MGO CPA | Tax, Audit, and Consulting Services","og_description":"Proposition M significantly changes San Francisco's business taxes, changing gross receipts tax rates and thresholds.","og_url":"https:\/\/www.mgocpa.com\/perspective\/proposition-m-makes-sweeping-changes-to-san-francisco-gross-receipts-tax\/","og_site_name":"MGO CPA | Tax, Audit, and Consulting Services","article_publisher":"https:\/\/www.facebook.com\/mgocpa","article_modified_time":"2025-07-17T03:06:34+00:00","og_image":[{"width":2560,"height":1707,"url":"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Header-Image-Proposition-M-San-Fran_v01-01\u201307-2025-scaled.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.mgocpa.com\/perspective\/proposition-m-makes-sweeping-changes-to-san-francisco-gross-receipts-tax\/","url":"https:\/\/www.mgocpa.com\/perspective\/proposition-m-makes-sweeping-changes-to-san-francisco-gross-receipts-tax\/","name":"Prop M Changes to San Francisco Gross Receipts Tax - MGO CPA | Tax, Audit, and Consulting Services","isPartOf":{"@id":"https:\/\/www.mgocpa.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.mgocpa.com\/perspective\/proposition-m-makes-sweeping-changes-to-san-francisco-gross-receipts-tax\/#primaryimage"},"image":{"@id":"https:\/\/www.mgocpa.com\/perspective\/proposition-m-makes-sweeping-changes-to-san-francisco-gross-receipts-tax\/#primaryimage"},"thumbnailUrl":"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Header-Image-Proposition-M-San-Fran_v01-01\u201307-2025-scaled.jpg","datePublished":"2025-01-07T22:42:26+00:00","dateModified":"2025-07-17T03:06:34+00:00","description":"Proposition M significantly changes San Francisco's business taxes, changing gross receipts tax rates and thresholds.","breadcrumb":{"@id":"https:\/\/www.mgocpa.com\/perspective\/proposition-m-makes-sweeping-changes-to-san-francisco-gross-receipts-tax\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.mgocpa.com\/perspective\/proposition-m-makes-sweeping-changes-to-san-francisco-gross-receipts-tax\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.mgocpa.com\/perspective\/proposition-m-makes-sweeping-changes-to-san-francisco-gross-receipts-tax\/#primaryimage","url":"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Header-Image-Proposition-M-San-Fran_v01-01\u201307-2025-scaled.jpg","contentUrl":"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/01\/Header-Image-Proposition-M-San-Fran_v01-01\u201307-2025-scaled.jpg","width":2560,"height":1707,"caption":"Montgomery St. and Skyline of Downtown areas of San Francisco, CA USA"},{"@type":"BreadcrumbList","@id":"https:\/\/www.mgocpa.com\/perspective\/proposition-m-makes-sweeping-changes-to-san-francisco-gross-receipts-tax\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.mgocpa.com\/"},{"@type":"ListItem","position":2,"name":"Proposition M Makes Sweeping Changes to San Francisco Gross Receipts Tax"}]},{"@type":"WebSite","@id":"https:\/\/www.mgocpa.com\/#website","url":"https:\/\/www.mgocpa.com\/","name":"MGO CPA","description":"Tax, Audit, and Consulting Services","publisher":{"@id":"https:\/\/www.mgocpa.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.mgocpa.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.mgocpa.com\/#organization","name":"MGO CPA","url":"https:\/\/www.mgocpa.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.mgocpa.com\/#\/schema\/logo\/image\/","url":"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2024\/10\/mgocpa-logo.svg","contentUrl":"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2024\/10\/mgocpa-logo.svg","width":134,"height":32,"caption":"MGO CPA"},"image":{"@id":"https:\/\/www.mgocpa.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/mgocpa"]}]}},"_links":{"self":[{"href":"https:\/\/www.mgocpa.com\/wp-json\/wp\/v2\/perspective\/2422","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mgocpa.com\/wp-json\/wp\/v2\/perspective"}],"about":[{"href":"https:\/\/www.mgocpa.com\/wp-json\/wp\/v2\/types\/perspective"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.mgocpa.com\/wp-json\/wp\/v2\/media\/2423"}],"wp:attachment":[{"href":"https:\/\/www.mgocpa.com\/wp-json\/wp\/v2\/media?parent=2422"}],"wp:term":[{"taxonomy":"perspective_topic","embeddable":true,"href":"https:\/\/www.mgocpa.com\/wp-json\/wp\/v2\/perspective_topic?post=2422"},{"taxonomy":"perspective-type","embeddable":true,"href":"https:\/\/www.mgocpa.com\/wp-json\/wp\/v2\/perspective-type?post=2422"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}