§ 953.4.

GROSS RECEIPTS TAX APPLICABLE TO PRIVATE EDUCATION AND HEALTH SERVICES; ADMINISTRATIVE AND SUPPORT SERVICES; AND MISCELLANEOUS BUSINESS ACTIVITIES

a.

The base gross receipts tax rate provided by this Section is applicable to the business activities of private education and health services, and administrative and support services. This rate also applies to all business activities not otherwise exempt and not elsewhere subjected to a gross receipts tax rate or an administrative office tax by this Article. Commencing on the operative date of the Gross Receipts Tax Ordinance, the Controller shall compute the tax rate in accordance with Section 959, but the base tax rate provided by this Section is:

0.525% (e.g., $5.25 per $1,000) for gross receipts between $0 and $1,000,000

0.550% (e.g., $5.50 per $1,000) for gross receipts between $1,000,001 and $2,500,000

0.600% (e.g., $6 per $1,000) for gross receipts between $2,500,001 and $25,000,000

0.650% (e.g., $6.50 per $1,000) for gross receipts over $25,000,000

b.

Private education and health services include the activity by persons other than governmental agencies of providing instruction and training in any subject, or of providing health care or social assistance for individuals; it includes business activity described in NAICS codes 61 and 62.

c.

Administrative and support services includes the activity of performing routine support activities for the day-to-day business activities of others; it includes business activity described in NAICS code 56.

d.

The amount of gross receipts from all business activities described in this Section subject to the gross receipts tax shall be determined under Section 956.2.

History

(Added by Proposition E, App. 11/6/2012, Oper. 1/1/2014)

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