1. No category

General Information and Instructions
2014 Gross Receipts Tax Computation Worksheets
Purpose of the Worksheets
Use the 2014 Gross Receipts Tax Computation Worksheets to determine your 2014 San
Francisco Gross Receipts Tax liability before applying any credits or the Central Market Street
Limit. These worksheets may NOT be filed with the Office of the Treasurer and Tax Collector as
an official Gross Receipts Tax return. The official 2014 Payroll Expense Tax and Gross Receipts
Tax return will be available online through the Office of the Treasurer and Tax Collector’s
website in early 2015.
For 2014 quarterly installment payments, please note that tax installment penalties and
interest shall not apply if the sum of your 2014 Gross Receipts Tax and Payroll Expense Tax
quarterly installment payments for any quarter is at least 26 percent of the sum of your Payroll
Expense Tax and Gross Receipts Tax liability for 2013, but you may choose to use these
worksheets to compute your 2014 San Francisco Gross Receipts Tax quarterly installment
payments.
Complete the flow chart questions in the Worksheet Guide on page 3 of the instructions prior
to completing the worksheet(s). The questions in the flow chart determine the applicable
worksheet(s) to complete to compute your 2014 Gross Receipts Tax liability before any credits
or the Central Market Street Limit. This worksheet flow chart is intended to identify the
numerous taxpayers that are eligible to use the simplified worksheets (Worksheet-EZ, EZR and
EZL).
Follow the instructions in the order below:
1. Worksheet Guide – The flow chart questions in the Worksheet Guide on page 3 should
be completed prior to completing the worksheet(s).
2. Gross Receipts Tax Computation Worksheet – EZ, EZR and EZL
If the Worksheet Guide directs you to Worksheet-EZ, Worksheet-EZR or Worksheet-EZL,
you are eligible to compute your Gross Receipts Tax liability using one of these
simplified worksheets. If you qualify to use any of these simplified worksheets, you do
not need to complete any of Gross Receipts Tax Computation Worksheet-Sections A, B,
or C.
3. Gross Receipts Tax Computation Worksheet - Sections A, B, and C – If you are not
eligible to use Worksheet-EZ, EZR, or EZL, complete Gross Receipts Tax Computation
Worksheet-Section A-1, A-2, A-3, or A-4 separately for each of your business activities
conducted during 2014, as appropriate. These sections will determine your San
Francisco gross receipts for each of your business activities. Depending on the type of
business activities you conduct, your gross receipts may be subject to various
allocation/apportionment methodologies. Each of Sections A-1, A-2, A-3, and A-4
reflects a different allocation/apportionment methodology. Once you have determined
your San Francisco gross receipts by completing the applicable Section As for each of
Rev. 6/30/14
Instructions - 1
4. your business activities in 2014, use both Sections B and C to compute your Gross
Receipts Tax liability before any credits or the Central Market Street Limit.
Period Covered
Use the 2014 Gross Receipts Tax Computation Worksheets for computing your Gross Receipts
Tax liability for tax year 2014 only. If you cease business during 2014, you may use the
worksheets to assist in determining your Gross Receipts Tax liability for your short tax year.
However, the worksheet(s) should not be filed as a return. A copy of the 2014 Payroll Expense
Tax and Gross Receipts Tax Short Period Return can be found at:
http://www.sftreasurer.org/Modules/ShowDocument.aspx?documentid=646.
Combined Groups
Beginning with tax year 2014, all persons and their related entities (as defined under San
Francisco Business and Tax Regulations Code Section 952.5) must file Gross Receipts Tax
returns on a combined basis, including the gross receipts and allocation/apportionment factors
of all related entities. Therefore, the 2014 Gross Receipts Tax Computation Worksheets must
be completed on a combined basis to determine your 2014 Gross Receipts Tax.
Each member of a combined group required to file a Payroll Expense Tax or Gross Receipts Tax
return in San Francisco (and that is not a key filer itself) must authorize a key filer to file the
Gross Receipts Tax and Payroll Expense Tax return on its behalf.
Business Activities and Tax Rates
For tax year 2014, tax rates are 10% of the maximum rates approved by the voters. This rate
adjustment has already been taken into account on the worksheets. As you will see in the worksheets,
different tax rates apply to different business activities, as defined under the 2012 North American
Industry Classification System (“NAICS”) code. Moreover, within each business activity your rate
increases marginally for higher amounts of gross receipts. For example, a taxpayer with $1.5 million of
gross receipts from a single business activity will pay one rate on its first $1 million of gross receipts and
a second (higher) rate on its second $500,000 of gross receipts.
Appendix A to these worksheets provides useful information about business activities, including
descriptions of the activities, the NAICS codes corresponding to each activity, the tax rate categories
applicable to each activity, and the method(s) used for attributing gross receipts from each activity to
San Francisco. For additional information on NAICS codes, go to:
http://www.census.gov/eos/naics/2012NAICS/2012_Definition_File.pdf .
Administrative Office Tax
If you are required to pay the Administrative Office Tax pursuant to San Francisco Business and
Tax Regulations Code Section 953.8 (which applies to taxpayers and their related entities who,
among other things, have more than 1,000 employees in the United States as of December 31,
2013, and reported, or will report, more than $1,000,000,000 of gross receipts on their federal
income tax return(s) for 2013), do not use these 2014 Gross Receipts Tax Computation
Worksheets. Refer to the 2014 Payroll Expense Tax and Gross Receipts Tax return and its
instruction booklet (which will be available in early 2015) for instructions on determining
whether you are required to pay the Administrative Office Tax, and on the computation of the
Administrative Office Tax.
Rev. 6/30/14
Instructions - 2
Payroll Expense Tax
The 2014 Gross Receipts Tax imposed under Article 12-A-1 is in addition to the Payroll Expense
Tax imposed under Article 12-A. If you are not exempt from the Gross Receipts Tax or Payroll
Expense Tax, you must pay both taxes. If you are exempt from either the Gross Receipts Tax or
Payroll Expense Tax, but not both, you must pay the tax from which you are not exempt. Use
the 2014 Gross Receipts Tax Computation Worksheets to determine your Gross Receipts Tax
liability for 2014 before any credits or the Central Market Street Limit, and refer to the 2014
Payroll Expense Tax and Gross Receipts Tax return and its instruction booklet (which will be
available in early 2015) for instructions regarding the computation of your 2014 Payroll Expense
Tax liability, any credits, and the Central Market Street Limit, if applicable.
For more detailed information with respect to the computation of your Gross Receipts Tax,
please refer to San Francisco Business & Tax Regulations Code, Article 12-A-1 (sections 950 et.
seq.), or visit www.sfbiztax.org.
Rev. 6/30/14
Instructions - 3
Gross Receipts Tax Computation Worksheet Guide
Determine the applicable Gross Receipts Tax Computation Worksheet(s) to complete by answering the
questions below with respect to tax year 2014:
Question 1: Are you a lessor of residential real estate?
YES
NO
Question 2: Do you have more than $1,000,000 in gross receipts
(excluding any gross receipts from leasing residential real property)?
Use Worksheet-EZL for your gross
receipts from leasing residential
real estate. Proceed to Question 2
for any other gross receipts.
NO
STOP ZERO
TAX DUE
YES
Question 3: Did you have related entities during any portion of the
year?
NO
Question 4: Did you receive any amount from the sale of real
property or financial instruments, investment receipts, royalties,
licensing fees, OR distributions from one or more pass through
entities?
YES
YES
NO
Question 5: Did you make payments to construction subcontractors
while doing business in the construction industry?
YES
NO
Question 6: Are you applying for a “Payroll Expense Tax Exclusion
Credit” or the “Central Market Street Limit?”
Use Gross
Receipts Tax
WorksheetSections
A, B, & C
YES
NO
Question 7: Are all your business locations in San Francisco, AND all
your gross receipts derived from business activities in San Francisco,
AND more than 80% of your gross receipts derived from business
activities in a single tax rate category (see Appendix A)?
NO
YES
Question 8: Did you have gross receipts derived from real estate or
rental and leasing services?
YES
Use WorksheetEZR
NO
Use Worksheet- EZ
Rev. 6/30/14
Instructions - 4
2014
EZ
Worksheet –
(DO NOT FILE)
Gross Receipts Tax Computation Worksheet – EZ
Use this worksheet only as directed by the Worksheet Guide.
Office of the Treasurer & Tax Collector
Complete the lines below for your 2014 business activities.
1. Input total taxable gross receipts here.
2A. If line 1 is more than $1,000,000, input $1,000,000 here. Otherwise, input $0.
2B. Multiply line 2A by tax bracket A of your tax rate category.
3A. If line 1 is between $1,000,001 and $2,500,000, subtract $1,000,000 from line 1 and
enter the difference. Otherwise, input $0.
3B. If line 1 is more than $2,500,000, input $1,500,000. Otherwise, input $0.
3C. Multiply the greater of line 3A or 3B by tax bracket B of your tax rate category.
4A. If line 1 is between $2,500,001 and $25,000,000, subtract $2,500,000 from line 1 and
enter the difference. Otherwise, input $0.
4B. If line 1 is more than $25,000,000, input $22,500,000. Otherwise, input $0.
4C. Multiply the greater of line 4A or 4B by tax bracket C of your tax rate category.
5A. If line 1 is more than $25,000,000, subtract $25,000,000 from line 1 and enter the
difference.
5B. Multiply line 5A by tax bracket D of your tax rate category.
6. Total Gross Receipts Tax (sum lines 2B, 3C, 4C, and 5B)
Stop: This is your Gross Receipts Tax.
EZL
Rev. 6/30/14
2014
Worksheet –
EZR
(DO NOT FILE)
Office of the Treasurer & Tax Collector
Gross Receipts Tax Computation Worksheet – EZR
Use this worksheet only as directed by the Worksheet Guide.
Complete the lines below for your 2014 business activities.
1. Input total taxable gross receipts here.
2A. If line 1 is $1,000,000 or less, input $0 here.
2B. If line 1 is between 1,000,001 and $5,000,000, input line 1 here.
2C. Multiply line 2B by 0.0285%.
3A. If line 1 is more than $5,000,000, input $5,000,000. Otherwise, input $0.
3B. Multiply line 3A by 0.0285%.
4A. If line 1 is more than $5,000,000, subtract $5,000,000 from line 1 and enter the
difference. Otherwise, input $0.
4B. Multiply line 4A by 0.03%.
5. Total Gross Receipts Tax (sum lines 2C, 3B, and 4B)
Stop: This is your Gross Receipts Tax.
EZL
Rev. 6/30/14
2014
Worksheet –
EZL
(DO NOT FILE)
Office of the Treasurer & Tax Collector
Gross Receipts Tax Computation Worksheet – EZL
(Lessors of Residential Real Estate)
Use this worksheet only as directed by the Worksheet Guide.
COMPLETE WORKSHEET-EZL SEPARATELY FOR EACH INDIVIDUAKL BUILDING IN WHICH YOU LEASE
RESIDENTIAL REAL ESTATE.* EACH INDIVIDUAL BUILDING IN WHICH YOU LEASE FEWER THAN FOUR
RESIDENTIAL UNITS IS EXEMPT FROM PAYING THE GROSS RECEIPTS TAX WITH RESPECT TO THOSE
UNITS.
For each individual building in which you lease four or more residential units, input your total gross
receipts from those units on line 1 below, less any deductions for rent controlled property. (see
instructions)
Complete the lines below for your 2014 business activities.
1. Input total taxable gross receipts here (see instructions for rent-controlled property
deduction).
2A. If line 1 is $1,000,000 or less, input $0 here.
2B. If line 1 is between 1,000,001 and $5,000,000, input line 1 here.
2C. Multiply line 2B by 0.0285%.
3A. If line 1 is more than $5,000,000, input $5,000,000. Otherwise, input $0.
3B. Multiply line 3A by 0.0285%.
4A. If line 1 is more than $5,000,000, subtract $5,000,000 from line 1 and enter the
difference. Otherwise, input $0.
4B. Multiply line 4A by 0.03%.
5. Total Gross Receipts Tax (sum lines 2C, 3B, and 4B)
Stop: This is your Gross Receipts Tax.
* For the purposes of the Business Registration Fee, Payroll Expense Tax, and Gross Receipts Tax, a
lessor of residential real estate is treated as a separate person with respect to each individual building in
which it leases residential real estate units, defied as real property where the primary use of or right to
use the property is for the purpose of dwelling, sleeping or lodging other than as part of the business
activity of accommodations in the Code.
EZL
Rev. 6/30/14
A-1
Section
(DO NOT FILE)
2014
Office of the Treasurer & Tax Collector
Gross Receipts Tax Computation Worksheet – Section A-1
Use this worksheet only as directed by the Worksheet Guide.
Complete a separate worksheet for each of the business activities listed below:
Retail TradeWholesale Trade Manufacturing  Transportation and Warehousing
 Information  Food Services  Biotechnology  Clean Technology Utilities
Circle the business activity above for which you are calculating gross receipts.
(Circle one only, please use a separate worksheet for each business activity)
For the business activity indicated above only, enter the gross receipts. If you have foreign business activities, provide this information
on a water’s edge or worldwide basis, depending on the election you made that governs your California Franchise Tax Board filing for
this tax year. Enter the amounts only once, even if they qualify in more than one line.
Part A – Gross Receipts Before Exclusions
Total
San Francisco
A1. Sales, including but not limited to revenues received from services provided, from the lease or
rental of equipment, and from dealings in property, if such amount has not been accounted for in A2
through A9
A2. Rent received from real property
A3. Royalties received
A4. Interest, dividends, and other amounts received from the ownership or sale of financial instruments
A5. Licensing and related fees received
A6. Commissions
A7. Amounts distributed from business entities
A8. All taxes and government imposed fees received
A9. Other amounts that constitute gross income for federal income tax purposes, if not included above
A10. Sum of A1 through A9
For the business activity indicated above only, enter the following amounts received for this tax year. Enter the amounts only once,
even if they qualify in more than one line.
Part B – Exclusions from Gross Receipts
Total
San Francisco
B1. Any amount(s) included in Part A that that were received from related entities, if applicable
B2. Interest, dividends, and other amounts received from the ownership or sale of financial instruments
that are exclusively derived from the investment of capital
B3. Allocations of income, gain, and distributions (including returns on capital) received from a passthrough entity solely because of an investment in that entity
B4. Distributed share of the gross receipts of a pass-through entity that is also subject to the San
Francisco Gross Receipts Tax
B5. Receipts from the sale of real property for which the Real Property Transfer Tax was paid
B6. Excludable taxes
B7. Other amounts excludable by law, if reported in A1 to A9, and if not included in B1 to B6
B8. Sum of B1 through B7
C1. Subtract B8 from A10
D1. Payroll
D2. Divide D1 San Francisco by D1 Total
D3. Multiply D2 by C1 Total
D4. Multiply D3 by 50%
D5. Multiply C1 San Francisco by 50%
D6. Sum D4 and D5
D7. Payments subject to the Gross Receipts Tax made to subcontractors registered in San Francisco,
if any.
E1. Transfer D6. These are the gross receipts attributable to San Francisco for this business activity.
EZL
Rev. 6/30/14
2014
A-2
Section
(DO NOT FILE)
Office of the Treasurer & Tax Collector
Gross Receipts Tax Computation Worksheet – Section A-2
Use this worksheet only as directed by the Worksheet Guide.
Complete a separate worksheet for each of the business activities listed below:
 Arts, Entertainment, and Recreation  Education and Health Services  Administrative and Support Services  Certain Services
Financial Services  Insurance Professional, Scientific, and Technical Services  Any Business Activity Not Listed
Circle the business activity above for which you are calculating gross receipts.
(Circle one only, please use a separate worksheet for each business activity)
For the business activity indicated above only, enter the gross receipts. If you have foreign business activities, provide this information
on a water’s edge or worldwide basis, depending on the election you made that governs your California Franchise Tax Board filing for
this tax year. Enter the amounts only once, even if they qualify in more than one line.
Part A – Gross Receipts Before Exclusions
Total
San Francisco
A1. Sales, including but not limited to revenues received from services provided, from the lease or
rental of equipment, and from dealings in property, if such amount has not been accounted for in A2
through A9
A2. Rent received from real property
A3. Royalties received
A4. Interest, dividends, and other amounts received from the ownership or sale of financial instruments
A5. Licensing and related fees received
A6. Commissions
A7. Amounts distributed from business entities
A8. All taxes and government imposed fees received
A9. Other amounts that constitute gross income for federal income tax purposes, if not included above
A10. Sum of A1 through A9
For the business activity indicated above only, enter the following amounts received for this tax year. Enter the amounts only once,
even if they qualify in more than one line.
Part B – Exclusions from Gross Receipts
Total
San Francisco
B1. Any amount(s) included in Part A that that were received from related entities, if applicable
B2. Interest, dividends, and other amounts received from the ownership or sale of financial instruments
that are exclusively derived from the investment of capital
B3. Allocations of income, gain, and distributions (including returns on capital) received from a passthrough entity solely because of an investment in that entity
B4. Distributed share of the gross receipts of a pass-through entity that is also subject to the San
Francisco Gross Receipts Tax
B5. Receipts from the sale of real property for which the Real Property Transfer Tax was paid
B6. Excludable taxes
B7. Other amounts excludable by law, if reported in A1 to A9, and if not included in B1 to B6
B8. Sum of B1 through B7
C1. Subtract B8 from A10
D1. Payroll
D2. Divide D1 San Francisco by D1 Total
D3. Multiply D2 by C1 Total
E1. Transfer D3. These are the Gross Receipts attributable to San Francisco for this business activity.
Section A-2
Rev. 6/30/14
A-3
2014
Section
(DO NOT FILE)
Office of the Treasurer & Tax Collector
Gross Receipts Tax Computation Worksheet – Section A-3
Use this worksheet only as directed by the Worksheet Guide.
Complete a separate worksheet for each of the business activities listed below:
 Accommodations  Real Estate and Rental and Leasing Services
Circle the business activity above for which you are calculating gross receipts.
(Circle one only, please use a separate worksheet for each business activity)
For the business activity indicated above only, enter the gross receipts. If you have foreign business activities, provide this information
on a water’s edge or worldwide basis, depending on the election you made that governs your California Franchise Tax Board filing for
this tax year.
Part A – Gross Receipts Before Exclusions
San Francisco
A1. Sales, including but not limited to revenues received from services provided, from the lease or
rental of equipment, and from dealings in property, if such amount has not been accounted for in A2
through A9
A2. Rent received from real property
A3. Royalties received
A4. Interest, dividends, and other amounts received from the ownership or sale of financial
instruments
A5. Licensing and related fees received
A6. Commissions
A7. Amounts distributed from business entities
A8. All taxes and government imposed fees received
A9. Other amounts that constitute gross income for federal income tax purposes, if not included
above
A10. Sum of A1 through A9
For the business activity indicated above only, enter the following amounts received for this tax year. Enter the amounts only once,
even if they qualify in more than one line.
Part B – Exclusions from Gross Receipts
San Francisco
B1. Any amount(s) included in Part A that that were received from related entities, if applicable
B2. Interest, dividends, and other amounts received from the ownership or sale of financial
instruments that are exclusively derived from the investment of capital
B3. Allocations of income, gain, and distributions (including returns on capital) received from a
pass-through entity solely because of an investment in that entity
B4. Distributed share of the gross receipts of a pass-through entity that is also subject to the San
Francisco Gross Receipts Tax
B5. Receipts from the sale of real property for which the Real Property Transfer Tax was paid
B6. Excludable taxes
B7. Other amounts excludable by law, if reported in A1 to A9, and if not included in B1 to B6
B8. Sum of B1 through B7
C1. Subtract B8 from A10
E1. Transfer C1. These are the Gross Receipts attributable to San Francisco for this business
activity.
Section A-3
Rev. 6/30/14
A-4
2014
Section
(DO NOT FILE)
Office of the Treasurer & Tax Collector
Gross Receipts Tax Computation Worksheet – Section A-4
Use this worksheet only as directed by the Worksheet Guide.
Only use this worksheet if you are reporting gross receipts in the business activity of CONSTRUCTION.
For the business activity indicated above only, enter the gross receipts. If you have foreign business activities, provide this information
on a water’s edge or worldwide basis, depending on the election you made that governs your California Franchise Tax Board filing for
this tax year.
Part A – Gross Receipts Before Exclusions
Total
San Francisco
A1. Sales, including but not limited to revenues received from services provided, from the lease or
rental of equipment, and from dealings in property, if such amount has not been accounted for in A2
through A9
A2. Rent received from real property
A3. Royalties received
A4. Interest, dividends, and other amounts received from the ownership or sale of financial
instruments
A5. Licensing and related fees received
A6. Commissions
A7. Amounts distributed from business entities
A8. All taxes and government imposed fees received
A9. Other amounts that constitute gross income for federal income tax purposes, if not included
above
A10. Sum of A1 through A9
For the business activity indicated above only, enter the following amounts received for this tax year. Enter the amounts only once,
even if they qualify in more than one line.
Part B – Exclusions from Gross Receipts
Total
San Francisco
B1. Any amount(s) included in Part A that that were received from related entities, if applicable
B2. Interest, dividends, and other amounts received from the ownership or sale of financial
instruments that are exclusively derived from the investment of capital
B3. Allocations of income, gain, and distributions (including returns on capital) received from a
pass-through entity solely because of an investment in that entity
B4. Distributed share of the gross receipts of a pass-through entity that is also subject to the San
Francisco Gross Receipts Tax
B5. Receipts from the sale of real property for which the Real Property Transfer Tax was paid
B6. Excludable taxes
B7. Other amounts excludable by law, if reported in A1 to A9, and if not included in B1 to B6
B8. Sum of B1 through B7
C1. Subtract B8 from A10
D1. Payroll
D2. Divide D1 San Francisco by D1 Total
D3. Multiply D2 by C1 Total
D4. Multiply D3 by 50%
D5. Multiply C1 San Francisco by 50%
D6. Sum D4 and D5
D7. Payments made to subcontractors possessing a valid San Francisco business registration
certificate during the tax year, if any, as long as the amounts were included in C1 San Francisco.
E1. Subtract D7 from D6. These are the Gross Receipts attributable to San Francisco for this
business activity.
Section A-4
Rev. 6/30/14
B
Section
(DO NOT FILE)
2014
Office of the Treasurer & Tax Collector
Gross Receipts Tax Computation Worksheet – Section B
Use this worksheet only as directed by the Worksheet Guide.
Input amount from line E1 of Section A for each business activity below.
Worksheet
Code
Business Activity
Section
Section
1
A-1
§953.1
Retail Trade
2
A-1
§953.1
Wholesale Trade
3
A-2
§953.1
Certain Services
4
Subtotal (sum of lines 1 to 3)
5
A-1
§953.2
Manufacturing
6
A-1
§953.2
Transportation and Warehousing
7
A-1
§953.2
Information
8
A-1
§953.2
Food Services
9
A-1
§953.2
Biotechnology
10
A-1
§953.2
Clean Technology
11
Subtotal (sum of lines 5 to 10)
12
A-3
§953.3
Accommodations
13
A-1
§953.3
Utilities
14
A-2
§953.3
Arts, Entertainment, and Recreation
15
Subtotal (sum of lines 12 to 14)
16
A-2
§953.4
Education and Health Services
17
A-2
§953.4
Administrative and Support Services
18
A-2
§953.4
Activity Not Listed Above
19
Subtotal (sum of lines 16 to 18)
20
A-4
§953.5
Construction
21
Subtotal (line 20)
22
A-2
§953.6
Financial Services
23
A-2
§953.6
Insurance
24
A-2
§953.6
Professional, Scientific, and Technical Services
25
Subtotal (sum of lines 22 to 24)
26
A-3
§953.7
Real Estate, Rental, and Leasing Services
27
Subtotal (Iine 26)
28
Total San Francisco Gross Receipts (sum of lines 4, 11, 15, 19, 21, 25 and 27)
Amount
If line 28 is $1,000,000 or less for the entire tax year, you are exempt from the Gross Receipts Tax in 2014 and you do not need to
complete Worksheet – Section C. However, you must still file a Gross Receipts Tax return if line 28 is $500,000 or more for the
entire tax year. If line 28 is more than $1,000,000, transfer amounts to Worksheet – Section C, Column A “Gross Receipts” as
follows:
 If any of lines 4, 11, 15, 19, 21, 25, or 27 constitutes more than 80 percent of the total San Francisco gross receipts listed
on line 28, transfer line 28 to the row in Worksheet – Section C, Column A “Gross Receipts” that corresponds to the
Code section that generated more than 80 percent of the gross receipts.
 If none of lines 4, 11, 15, 19, 21, 25, or 27 constitutes more than 80 percent of the total San Francisco gross receipts
listed on line 28, transfer lines 4, 11, 15, 19, 21, 25, and 27 to the corresponding row in Worksheet – Section C, Column
A “Gross Receipts.”
Rev. 6/30/14
Section B
Section C
Gross Receipts Tax Computation Worksheet – Section C
Use this worksheet only as directed by the Worksheet Guide.
Use the instructions on the following pages to fill in the cells in Table 1 below. Each cell is referenced by the column label and the row label. For instance,
cell “A1” refers to the Gross Receipts for column A, row 1.
A
Gross Receipts
B
Lower Bound
C
Upper Bound
Tax Brackets 953.1 – 953.6
1
I
Tier I
Tax
$0 to $1,000,000
II
Tier II
Tax
$1,000,001 to
$2,500,000
III
Tier III
Tax
$2,500,001 to
$25,000,000
IV
Tier IV
Tax
Over $25,000,000
x 0.0075% =
x 0.0100% =
x 0.0135% =
x 0.0160% =
x 0.0125% =
x 0.0205% =
x 0.0370% =
x 0.0475% =
x 0.0300% =
x 0.0325% =
x 0.0325% =
x 0.0400% =
x 0.0525% =
x 0.0550% =
x 0.0600% =
x 0.0650% =
x 0.0300% =
x 0.0350% =
x 0.0400% =
x 0.0450% =
x 0.0400% =
x 0.0460% =
x 0.0510% =
x 0.0560% =
0
953.1
2
953.2
3
953.3
4
953.4
5
953.5
6
953.6
Tax Brackets 953.7
$0 to $1,000,000
x 0.0285% =
7
$1,000,001 to
$2,500,000
x 0.0285% =
$2,500,001 to
$25,000,000
Over $25,000,000
x 0.0300% =
x 0.0300% =
953.7
8
9
Subtotal (Sum row 1 thru 7)
Gross Receipts Tax (Sum of cells from line 8)
Calculation Instructions
1)
2)
3)
After filling in the table per the instructions, multiply each cell in Column Tier I, Tier II, Tier III, and Tier IV by its corresponding tax rate in Column Tier I Tax,
Tier II Tax, Tier III Tax, and Tier IV Tax.
Sum Column Tier I Tax, Tier II Tax, Tier III Tax, and Tier IV Tax in the respective Subtotal row, line 8.
Sum all amounts from Subtotal row, line 8, in Gross Receipts Tax and input in line 9. This is your Gross Receipts Tax before any credits or the Central Market
Limit. NOTE: The tax year 2014 tax rate adjustment factor has already been applied.
6/30/14
Section C - Page | 13
Section C
Cell
B1
Instructions
Input zero (0)
B2
Input A1
B3
Input sum of A1 through A2
B4
Input sum of A1 through A3
B5
Input sum of A1 through A4
B6
Input sum of A1 through A5
B7
Input sum of A1 through A6
C1
Input A1
C2
Input sum of A1 through A2
C3
Input sum of A1 through A3
C4
Input sum of A1 through A4
C5
Input sum of A1 through A5
C6
Input sum of A1 through A6
C7
Input sum of A1 through A7
6/30/14
Section C - Page | 14
Section C
Cell
Instructions
I-1
a)
b)
c)
a)
b)
c)
a)
b)
c)
a)
b)
c)
a)
b)
c)
a)
b)
c)
a)
b)
c)
I-2
I-3
I-4
I-5
I-6
I-7
If A1 is zero, input zero
If A1 is between zero and $1,000,000, input A1
If A1 is greater than $1,000,000, input $1,000,000
If A2 is zero, input zero
If B2 is greater than $1,000,000, input zero
If B2 is between zero and $1,000,000, input the lesser of A2, and $1,000,000 minus B2
If A3 is zero, input zero
If B3 is greater than $1,000,000, input zero
If B3 is between zero and $1,000,000, input the lesser of A3, and $1,000,000 minus B3
If A4 is zero, input zero
If B4 is greater than $1,000,000, input zero
If B4 is between zero and $1,000,000, input the lesser of A4, and $1,000,000 minus B4
If A5 is zero, input zero
If B5 is greater than $1,000,000, input zero
If B5 is between zero and $1,000,000, input the lesser of A5, and $1,000,000 minus B5
If A6 is zero, input zero
If B6 is greater than $1,000,000, input zero
If B6 is between zero and $1,000,000, input the lesser of A6, and $1,000,000 minus B6
If A7 is zero, input zero
If B7 is greater than $1,000,000, input zero
If B7 is between zero and $1,000,000, input the lesser of A7, and $1,000,000 minus B7
6/30/14
Section C - Page | 15
Section C
Cell
Instructions
II-1
a)
b)
c)
a)
b)
c)
d)
e)
II-2
II-3
a)
b)
c)
d)
e)
II-4
a)
b)
c)
d)
e)
II-5
a)
b)
c)
d)
e)
II-6
a)
b)
c)
d)
e)
II-7
a)
b)
c)
d)
e)
If C1 is less than or equal to $1,000,000, input zero
If C1 is between $1,000,001 and $2,500,000, input the result of A1 minus $1,000,000
If C1 is greater than $2,500,000, input $1,500,000
If C2 is less than or equal to $1,000,000, input zero
If B2 is greater than $2,500,000, input zero
If B2 is between $1,000,001 and $2,500,000, input the lesser of A2, and $2,500,000 minus B2
If B2 is less than or equal to $1,000,000 AND if C2 is greater than $2,500,000, input $1,500,000
If B2 is less than or equal to $1,000,000 AND if C2 is between $1,000,000 and $2,500,000, subtract $1,000,000
from C2
If C3 is less than or equal to $1,000,000, input zero
If B3 is greater than $2,500,000, input zero
If B3 is between $1,000,001 and $2,500,000, input the lesser of A3, and $2,500,000 minus B3
If B3 is less than or equal to $1,000,000 AND if C3 is greater than $2,500,000, input $1,500,000
If B3 is less than or equal to $1,000,000 AND if C3 is between $1,000,000 and $2,500,000, subtract $1,000,000
from C3
If C4 is less than or equal to $1,000,000, input zero
If B4 is greater than $2,500,000, input zero
If B4 is between $1,000,001 and $2,500,000, input the lesser of A4, and $2,500,000 minus B4
If B4 is less than or equal to $1,000,000 AND if C4 is greater than $2,500,000, input $1,500,000
If B4 is less than or equal to $1,000,000 AND if C4 is between $1,000,000 and $2,500,000, subtract $1,000,000
from C4
If C5 is less than or equal to $1,000,000, input zero
If B5 is greater than $2,500,000, input zero
If B5 is between $1,000,001 and $2,500,000, input the lesser of A5, and $2,500,000 minus B5
If B5 is less than or equal to $1,000,000 AND if C5 is greater than $2,500,000, input $1,500,000
If B5 is less than or equal to $1,000,000 AND if C5 is between $1,000,000 and $2,500,000, subtract $1,000,000
from C5
If C6 is less than or equal to $1,000,000, input zero
If B6 is greater than $2,500,000, input zero
If B6 is between $1,000,001 and $2,500,000, input the lesser of A6, and $2,500,000 minus B6
If B6 is less than or equal to $1,000,000 AND if C6 is greater than $2,500,000, input $1,500,000
If B6 is less than or equal to $1,000,000 AND if C6 is between $1,000,000 and $2,500,000, subtract $1,000,000
from C6
If C7 is less than or equal to $1,000,000, input zero
If B7 is greater than $5,000,000, input zero
If B7 is between $1,000,001 and $5,000,000, input the lesser of A7, and $5,000,000 minus B7
If B7 is less than or equal to $1,000,000 AND if C7 is greater than $5,000,000, input $4,000,000
If B7 is less than or equal to $1,000,000 AND if C7 is between $1,000,000 and $5,000,000, subtract $1,000,000
from C7
6/30/14
Section C - Page | 16
Section C
Cell
Instructions
III-1
a)
b)
c)
a)
b)
c)
d)
e)
III-2
III-3
a)
b)
c)
d)
e)
III-4
a)
b)
c)
d)
e)
III-5
a)
b)
c)
d)
e)
III-6
a)
b)
c)
d)
e)
III-7
a)
b)
c)
d)
e)
If C1 is less than or equal to $2,500,000, input zero
If C1 is between $2,500,001 and $25,000,000, subtract $2,500,000 from A1
If C1 is greater than $25,000,000, input $22,500,000
If C2 is less than or equal to $2,500,000, input zero
If B2 is greater than $25,000,000, input zero
If B2 is between $2,500,001 and $25,000,000, input the lesser of A2, and $25,000,000 minus B2
If B2 is less than or equal to $2,500,000 AND if C2 is greater than $25,000,000, input $22,500,000
If B2 is less than or equal to $2,500,000 AND if C2 is between $2,500,000 and $25,000,000, subtract $2,500,000
from C2
If C3 is less than or equal to $2,500,000, input zero
If B3 is greater than $25,000,000, input zero
If B3 is between $2,500,001 and $25,000,000, input the lesser of A3, and $25,000,000 minus B3
If B3 is less than or equal to $2,500,000 AND if C3 is greater than $25,000,000, input $22,500,000
If B3 is less than or equal to $2,500,000 AND if C3 is between $2,500,000 and $25,000,000, subtract $2,500,000
from C3
If C4 is less than or equal to $2,500,000, input zero
If B4 is greater than $25,000,000, input zero
If B4 is between $2,500,001 and $25,000,000, input the lesser of A4, and $25,000,000 minus B4
If B4 is less than or equal to $2,500,000 AND if C4 is greater than $25,000,000, input $22,500,000
If B4 is less than or equal to $2,500,000 AND if C4 is between $2,500,000 and $25,000,000, subtract $2,500,000
from C4
If C5 is less than or equal to $2,500,000, input zero
If B5 is greater than $25,000,000, input zero
If B5 is between $2,500,001 and $25,000,000, input the lesser of A5, and $25,000,000 minus B5
If B5 is less than or equal to $2,500,000 AND if C5 is greater than $25,000,000, input $22,500,000
If B5 is less than or equal to $2,500,000 AND if C5 is between $2,500,000 and $25,000,000, subtract $2,500,000
from C5
If C6 is less than or equal to $2,500,000, input zero
If B6 is greater than $25,000,000, input zero
If B6 is between $2,500,001 and $25,000,000, input the lesser of A6, and $25,000,000 minus B6
If B6 is less than or equal to $2,500,000 AND if C6 is greater than $25,000,000, input $22,500,000
If B6 is less than or equal to $2,500,000 AND if C6 is between $2,500,000 and $25,000,000, subtract $2,500,000
from C6
If C7 is less than or equal to $5,000,000, input zero
If B7 is greater than $25,000,000, input zero
If B7 is between $5,000,001 and $25,000,000, input the lesser of A7, and $25,000,000 minus B7
If B7 is less than or equal to $5,000,000 AND if C7 is greater than $25,000,000, input $22,500,000
If B7 is less than or equal to $5,000,000 AND if C7 is between $5,000,000 and $25,000,000, subtract $5,000,000
from C7
6/30/14
Section C - Page | 17
Section C
Cell
Instructions
IV-1
a)
b)
a)
b)
c)
a)
b)
c)
a)
b)
c)
a)
b)
c)
a)
b)
c)
a)
b)
c)
IV-2
IV-3
IV-4
IV-5
IV-6
IV-7
If C1 is less than or equal to $25,000,000, input zero
If A1 is greater than $25,000,000, subtract $25,000,000 from A1
If C2 is less than or equal to $25,000,000, input zero
If B2 is greater than $25,000,000, input A2
If B2 is less than or equal to $25,000,000 AND C2 is greater than $25,000,000, subtract $25,000,000 from C2
If C3 is less than or equal to $25,000,000, input zero
If B3 is greater than $25,000,000, input A3
If B3 is less than or equal to $25,000,000 AND C3 is greater than $25,000,000, subtract $25,000,000 from C3
If C4 is less than or equal to $25,000,000, input zero
If B4 is greater than $25,000,000, input A4
If B4 is less than or equal to $25,000,000 AND C4 is greater than $25,000,000, subtract $25,000,000 from C4
If C5 is less than or equal to $25,000,000, input zero
If B5 is greater than $25,000,000, input A5
If B5 is less than or equal to $25,000,000 AND C5 is greater than $25,000,000, subtract $25,000,000 from C5
If C6 is less than or equal to $25,000,000, input zero
If B6 is greater than $25,000,000, input A6
If B6 is less than or equal to $25,000,000 AND C6 is greater than $25,000,000, subtract $25,000,000 from C6
If C7 is less than or equal to $25,000,000, input zero
If B7 is greater than $25,000,000, input A7
If B7 is less than or equal to $25,000,000 AND C7 is greater than $25,000,000, subtract $25,000,000 from C7
4) Multiply each cell in Column Tier I, Tier II, Tier III, and Tier IV by its corresponding tax rate in Column Tier I Tax,
Tier II Tax, Tier III Tax, and Tier IV Tax.
5) Sum Column Tier I Tax, Tier II Tax, Tier III Tax, and Tier IV Tax in the respective Subtotal row, line 8.
6) Sum all amounts from Subtotal row, line 8, in Gross Receipts Tax, line 9.
6/30/14
Section C - Page | 18