The City of San Francisco passed The Gross Receipts Tax and Business Registration Fees Ordinance (i.e., Proposition E) on November 6, 2012. Beginning in 2014, the calculation of the SF Payroll Tax changes in two significant ways: (1) the tax begins its transition to the gross receipts tax, so there is a declining payroll tax component and an increasing gross receipts tax component, and (2) the tax is due in quarterly installments, instead of bi-annual installments, with the first installment due on April 30. For more information click here and here.