Model: Areeb-02/mpnet-base-GISTEmbedLoss-MSEE_Evaluator-salestax-docs
Author: Areeb-02
Pipeline: sentence-similarity
Library: sentence-transformers
Tags: sentence-transformers, safetensors, mpnet, sentence-similarity, feature-extraction, generated_from_trainer, dataset_size:238, loss:GISTEmbedLoss, arxiv:1908.10084, arxiv:2402.16829, base_model:microsoft/mpnet-base, base_model:finetune:microsoft/mpnet-base, model-index, endpoints_compatible, region:us
Base models (finetune): id: microsoft/mpnet-base
Card metadata: base_model: microsoft/mpnet-base
library_name: sentence-transformers
metrics: negative_mse
pipeline_tag: sentence-similarity
tags: sentence-transformers, sentence-similarity, feature-extraction, generated_from_trainer, dataset_size:238, loss:GISTEmbedLoss
widget: source_sentence: What is the timeframe for opening a physical location in the Designated Areas to be eligible for the credit under Section 960.1?
sentences: (a) A person or combined group that opens a physical location in the Designated
Areas on or after January 1, 2023 through and including December 31, 2027, shall be allowed
a credit against that person or combined group's Gross Receipts Tax if the person or
74SAN FIAT CU
2024 11AY 10 PM 1331
combined group did not have a physical location in the City for at least three years prior to
DEPARTMENT OF ELECTIONS
opening the physical location. The credit under this Section 960.1 shall be an annual credit
for each of up to three tax years immediately following the tax year in which the person or
combined group opened the physical location in the Designated Areas, provided the person or
combined group maintains a physical location in the Designated Areas in the tax year that the
credit is taken. To be eligible for the credit, the person or combined group must take the
credit for each tax year on an original Gross Receipts Tax return filed with the Tax Collector., 5222 (Nondepository Credit Intermediation), 5223 (Activities Related
to Credit Intermediation)), 533 (Lessors of Nonfinancial Intangible Assets (except Copyrighted
Works)), 54 (Professional, Scientific, and Technical Services) but not including 541714 (Research and
Development in Biotechnology (except Nanobiotechnology)), 55 (Management of Companies and
63SA
CL
2024 LAY 10 PA (30
Enterprises), 562 (Waste Management and Remediation Services), 61 (Educational Services),
DEPARTMENT OF ELECTI
62 (Health Care and Social Assistance), and all business activities not otherwise exempt and not
elsewhere subjected to a gross receipts tax rate by Sections 953.20 through 953.26 or an administrative
office tax under Section 953.8.
(c) The amount of taxable gross receipts from Category 5 Business Activities subject to the
gross receipts tax shall be three-quarters of the amount determined under Section 956.1 plus
one-quarter of the amount determined under Section 956.2.
SEC. 953.25. GROSS RECEIPTS TAX APPLICABLE TO CATEGORY 6 BUSINESS
ACTIVITIES.
(a) The gross receipts tax rates applicable to Category 6 Business Activities are:
(1) For tax years 2025 and 2026:
1.5% for taxable gross receipts between $0 and $1,000,000
1.5% for taxable gross receipts between $1,000,000.01 and $2,500,000
3% for taxable gross receipts between $2,500,000.01 and $25,000,000
2.352% for taxable gross receipts between $25,000,000.01 and $50,000,000
3.024% for taxable gross receipts between $50,000,000.01 and $75,000,000
3.024% for taxable gross receipts between $75,000,000.01 and $100,000,000
3.36% for taxable gross receipts between $100,000,000.01 and $150,000,000
3.36% for taxable gross receipts between $150,000,000.01 and $250,000,000
3.36% for taxable gross receipts between $250,000,000.01 and $500,000,000
3., Except as otherwise provided in this Section 855
and Section 856 of this Article 12, and Section 76.3 of Article 2 of this Business and Tax Regulations
Code, the annual fee for obtaining a registration certificate for the 2025-2026 registration year,
payable in advance, shall be as follows:
San Francisco Gross Receipts for the
Immediately Preceding Tax Year
$0 to $100,000
$100,000.01 to $250,000
Annual Registration Fee
$41
$71
$250,000.01 to $500,000
$120
$500,000.01 to $750,000
$240
$750,000.01 to $1,000,000
$330
$1,000,000.01 to $1,500,000
$469
$1,500,000.01 to $2,000,000
$656
$2,000,000.01 to $2,500,000
$848
$2,500,000.01 to $5,000,000
$1,414
$5,000,000.01 to $7,500,000
$600
$7,500,000.01 to $15,000,000
$1,500
$15,000,000.01 to $25,000,000
$4,875
25$25,000,000.01 to $50,000,000
$50,000,000.01 to $100,000,000
$100,000,000.01 to $200,000,000
$200,000,000.01 and over
SAN KAL CO
2724 11 10 11 129
$15,000
DEPARTMENT
$30,000
$37,500
$45,000
(d) Fee for Registration Years Beginning On or After April 1, 2026. Except as otherwise
provided in this Section 855 and Section 856 of this Article 12, and Section 76.3 of Article 2 of this
Business and Tax Regulations Code, the annual fee for obtaining a registration certificate for
registration years beginning on or after April 1, 2026, payable in advance, shall be as follows:
San Francisco Gross Receipts for the
Immediately Preceding Tax Year
$0 to $100,, source_sentence: How is the overpaid executive administrative office tax measured for individuals or combined groups, and what other administrative office taxes might they also be liable for?
sentences: (b) Combined gross receipts are the total worldwide gross receipts of the person and
all related entities to the person, unless the election provided for in California Revenue and
Taxation Code Section 25110 is in effect for the person, in which case combined gross
receipts shall be computed consistently with the water's edge election, as set forth therein.
(c) Combined payroll is the total worldwide compensation paid by the person and all
related entities to the person, unless the election provided for in California Revenue and
Taxation Code Section 25110 is in effect for the person, in which case combined payroll shall
be computed consistently with the water's edge election, as set forth therein. A person who
72SALA 50
has no combined payroll in a tax year shall have no gross receipts under this Section for that
DEPARTMENT OF LECT
tax year.
(d) Payroll in the City is the total amount paid for compensation in the City by the
person and by all related entities to the person.
(e) Compensation paid in the City shall be determined as follows:set forth in
Section 953.8)(4).
(1) Where compensation is paid by reason of work performed or services rendered by
an individual wholly within the City, all of the compensation for such individual shall be attributable to
the City.
(2) Where compensation is paid by reason of work performed or services rendered by
an individual partly within and partly without the City, the portion of such compensation attributable to
the City shall be determined as follows:
(A) Except as otherwise provided in this Section 956.2(e), the portion of such
compensation attributable to the City shall be the portion of such compensation which the total number
of working hours employed within the City bears to the total number of working hours within and
without the City.
(B) If the amount of such compensation depends on the volume of business
transacted by such individual, then the portion of such compensation attributable to the City shall be
the portion of such compensation which the volume of business transacted by such individual in the
City bears to the volume of business transacted by such individual within and without the City., If the person or combined group did not file a
7SANT
V
772 MAY 10 TH 1:28
return for the preceding tax year and did not request an extension under Section 6.9-4 to file that
return, the person or combined group shall be deemed to have filed a return showing no
liability for purposes of this Section 6.9-Isubsection (c)(3)(C)(ii), and no estimated tax payments
of that tax shall be due for the current tax year.
(D) Lessor of Residential Real Estate Exemption. Notwithstanding
any other provision in this Section 6.9-1(c)(3), a lessor of residential real estate, as defined in
Section 954.1 of Article 12-A-1, shall not be required to make estimated tax payments under
this Section 6.9-1(c)(3), but shall pay its full Gross Receipts Tax liability, Homelessness Gross
Receipts Tax liability, and Overpaid Executive Gross Receipts Tax liability on or before the
last day of February of the succeeding year, or the extended deadline in Section 6.9-4, if the
lessor's gross receipts within the City shown on the lessor's return for either the current tax
year or the preceding tax year did not exceed the threshold in Section 954.1(b) of
Article 12-A-1.
*
*
(g) Business Registration Certificate; Annual Due Date.
(1) For registration years ending on or before June 30, 2025 and the
2025-2026 registration year, eExcept for any extensions granted under Section 6.9-4 or as
otherwise provided in this Business and Tax Regulations Code, returns and payments of the
Business Registration Fee (Article 12) shall be filed annually and are due and payable, and
shall be delinquent if not submitted and paid to the Tax Collector, on or before the last day of
May preceding the registration year commencing July 1 of that year., DEPARTMENT OF ELECTION
Article 12-A-1, shall pay an annual overpaid executive administrative office tax if the Executive
Pay Ratio for the tax year of that person or the combined group of which it is a part
exceeds 100:1. This overpaid executive administrative office tax shall be measured by the
person's total payroll expense, as defined in Section 953.8(f) of Article 12-A-1, that is
attributable to the City. If a person is a member of a combined group, then its tax shall be
measured by the total payroll expense of the combined group attributable to the City. Such
person or combined group shall pay only the overpaid executive administrative office tax, and
not the tax imposed under other subsections of this Section 3303, but a person or combined
group may be liable for the administrative office tax imposed by Section 953.8 of
Article 12-A-1 and the homelessness administrative office tax imposed by Section 2804(d) or
Section 2804.9 of Article 28 in addition to the overpaid executive administrative office tax
imposed by this subsection (dg). Unless specified otherwise, this overpaid executive
administrative office tax shall be considered part of the Overpaid Executive Gross Receipts
Tax for all purposes., source_sentence: What are the homelessness gross receipts tax rates applicable to Category 1 Business Activities for tax years beginning on or after January 1, 2025, as outlined in Section 2804.3 of the same code?
sentences: For purposes
of serving a notice of a deficiency determination under this Section 6.11-2, the date that a return was
due shall be:
(1) For tax years and tax periods ending on or before December 31, 2021, and
registration years ending on or before June 30, 2023, the due date of the return without regard to any
extensions under Section 6.9-4;
(2) For tax years and tax periods beginning on or after January 1, 2022, and
registration years beginning on or after July 1, 2023 and ending on or before March 31, 2026, except
for the taxes for the years and periods subject to subsection (a)(3) of this Section 6.11-2, the due date of
the return including any extensions; or
(3) For the Gross Receipts Tax (Article 12-A-1) (including the tax on administrative
office business activities in Section 953.8 of Article 12-A-1), the Early Care and Education Commercial
Rents Tax (Article 21), the Homelessness Gross Receipts Tax (Article 28) (including the tax on
administrative office business activities in Section 2804(d) or Section 2804.9 of Article 28), the
Cannabis Business Tax (Article 30), and the Overpaid Executive Gross Receipts Tax (Article 33)
(including the tax on administrative office business activities in Section 3303(g)) for tax years
beginning on or after January 1, 2025, and for the Business Registration Fee (Article 12) for
registration years beginning on or after April 1, 2026, November 30 of the calendar year in which the
return for such respective tax was originally due.
13SAN
CO
22 MAY (b) The notice of any determination under this Section 6.11-2 may be served upon the
DEMANTHER OF CLIENT OFF
taxpayer or other affected person personally or by mail; if by mail, service shall be:
(1) to the last known address that appears in the Tax Collector's records,
provided there is such an address in the Tax Collector's records, or
(2) to an address that the Tax Collector concludes, in the Tax Collector's
discretion, is the last known address of the person(s)., If the person or combined group did not file a
7SANT
V
772 MAY 10 TH 1:28
return for the preceding tax year and did not request an extension under Section 6.9-4 to file that
return, the person or combined group shall be deemed to have filed a return showing no
liability for purposes of this Section 6.9-Isubsection (c)(3)(C)(ii), and no estimated tax payments
of that tax shall be due for the current tax year.
(D) Lessor of Residential Real Estate Exemption. Notwithstanding
any other provision in this Section 6.9-1(c)(3), a lessor of residential real estate, as defined in
Section 954.1 of Article 12-A-1, shall not be required to make estimated tax payments under
this Section 6.9-1(c)(3), but shall pay its full Gross Receipts Tax liability, Homelessness Gross
Receipts Tax liability, and Overpaid Executive Gross Receipts Tax liability on or before the
last day of February of the succeeding year, or the extended deadline in Section 6.9-4, if the
lessor's gross receipts within the City shown on the lessor's return for either the current tax
year or the preceding tax year did not exceed the threshold in Section 954.1(b) of
Article 12-A-1.
*
*
(g) Business Registration Certificate; Annual Due Date.
(1) For registration years ending on or before June 30, 2025 and the
2025-2026 registration year, eExcept for any extensions granted under Section 6.9-4 or as
otherwise provided in this Business and Tax Regulations Code, returns and payments of the
Business Registration Fee (Article 12) shall be filed annually and are due and payable, and
shall be delinquent if not submitted and paid to the Tax Collector, on or before the last day of
May preceding the registration year commencing July 1 of that year., (a) The homelessness gross receipts tax rates applicable to Category 1 Business Activities for
tax years beginning on or after January 1, 2025 are:
0% for taxable gross receipts between $0 and $1,000,000
0% for taxable gross receipts between $1,000,000.01 and $2,500,000
0% for taxable gross receipts between $2,500,000.01 and $25,000,000
0.164% for taxable gross receipts between $25,000,000.01 and $50,000,000
0.164% for taxable gross receipts between $50,000,000.01 and $75,000,000
0.164% for taxable gross receipts between $75,000,000.01 and $100,000,000
0.164% for taxable gross receipts between $100,000,000.01 and $150,000,000
0.246% for taxable gross receipts between $150,000,000.01 and $250,000,000
0.328% for taxable gross receipts between $250,000,000.01 and $500,000,000
0.41% for taxable gross receipts between $500,000,000.01 and $1,000,000,000
0.492% for taxable gross receipts over $1,000,000,000
(b) "Category 1 Business Activities" has the same meaning as in Section 953.20(b) of
Article 12-A-1 of this Business and Tax Regulations Code.
(c) The amount of taxable gross receipts from Category 1 Business Activities subject to the
homelessness gross receipts tax shall be three-quarters of the amount determined under Section 956.1
of Article 12-A-1 plus one-quarter of the amount determined under Section 956.2 of Article 12-A-1.
84SAL
SEC. 2804.3. HOMELESSNESS GROSS RECEIPTS TAX APPLICABLE TO CATEGORY 2
BUSINESS ACTIVITIES., source_sentence: What are the different gross receipts tax rates applicable to private education and health services, administrative and support services, and miscellaneous business activities as outlined in Section 953.4?
sentences: (b) For only so long as and to the extent that the City is prohibited from imposing the
Homelessness Gross Receipts Tax, any person upon whom the City is prohibited under the
Constitution or laws of the State of California or the Constitution or laws of the United States
from imposing the Homelessness Gross Receipts Tax shall be exempt from the
Homelessness Gross Receipts Tax.
(c) For purposes of this Article 28, gross receipts shall not include receipts that are
excluded from gross receipts for purposes of the gross receipts tax imposed by Article 12-A-1,
and also shall not include receipts subject to a gross receipts tax on commercial rents
imposed as a result of a measure adopted by the voters of San Francisco in the June 5, 2018
election.
(d) This Section 2805 shall apply to tax years ending on or before December 31, 2024.
SEC. 2805.3. EXEMPTIONS AND EXCLUSIONS.
(a) An organization that is exempt from income taxation by Chapter 4 (commencing with
Section 23701) of Part 11 of Division 2 of the California Revenue and Taxation Code or Subchapter F
(commencing with Section 501) of Chapter 1 of Subtitle A of the Internal Revenue Code of 1986, as
amended, as qualified by Sections 502, 503, 504, and 508 of the Internal Revenue Code of 1986, as
amended, shall be exempt from taxation under this Article 28, only so long as those exemptions
continue to exist under state or federal law.
(b) For purposes of this Article 28, gross receipts as defined in Section 952.3 shall not include
receipts from business activities if, and only so long as and to the extent that, the City is prohibited
93SA
01:32
from taxing such receipts under the Constitution or laws of the United States or under the Constitution
or laws of the State of California.
(c) Rent Controlled Buildings Exclusion. A person subject to the homelessness gross receipts
tax may exclude from gross receipts in any tax year 50% of the total amount received from the rental of
real property to tenants in occupancy at any location in the City, which is subject to limits on rent
increases pursuant to the Residential Rent Stabilization and Arbitration Ordinance, Administrative
Code, Chapter 37, Section 37.1 et seq., 10 that the
90% gross receipts threshold has been met for tax year 2023, and for tax year 2024 if the Controller
does not certify under Section 953.10 that the 95% gross receipts threshold has been met for tax
year 2024:
42SAN LANCI Co
FILED
2024 MAY 10 PH 1:29
0.45% (e.g. $4.50 per $1,000) for taxable gross receipts between $0 and $1,000,000
DEPARTMENT OF ELECTIONS
0.488% (e.g. $4.88 per $1,000) for taxable gross receipts between $1,000,000.01 and
$2,500,000
0.488% (e.g. $4.88 per $1,000) for taxable gross receipts between $2,500,000.01 and
$25,000,000
0.6% (e.g. $6 per $1,000) for taxable gross receipts over $25,000,000
(D) For tax year 2024 if the Controller certifies under Section 953.10 that the
95% gross receipts threshold has been met for tax year 2024, and for tax years beginning on or after
January 1, 2025:
0.465% (e.g. $4.65 per $1,000) for taxable gross receipts between $0 and $1,000,000
0.504% (e.g. $5.04 per $1,000) for taxable gross receipts between $1,000,000.01 and
$2,500,000
0.504% (e.g. $5.04 per $1,000) for taxable gross receipts between $2,500,000.01 and
$25,000,000
0.62% (e.g. $6.20 per $1,000) for taxable gross receipts over $25,000,000
SEC. 953.4. GROSS RECEIPTS TAX APPLICABLE TO PRIVATE EDUCATION AND
HEALTH SERVICES; ADMINISTRATIVE AND SUPPORT SERVICES; AND
MISCELLANEOUS BUSINESS ACTIVITIES.
(a) The gross receipts tax rates applicable to the business activities of private
education and health services, administrative and support services,, SARI
до
202 BAY 10 FA 1:32
year by 52, and dividing the result by the number of weeks that the employee was employed by that
person or combined group during the tax year.
"Highest-Paid Managerial Employee" means the individual employee or officer of a
person or combined group with managerial responsibility in a business function who received the most
Compensation for a tax year. For purposes of determining the Highest-Paid Managerial Employee and
the Compensation of such employee, Compensation shall not be annualized or converted to a full-time
equivalency.
SEC. 3303. IMPOSITION OF TAX.
(a) Except as otherwise provided in this Article 33, commencing with tax years
beginning on or after January 1, 2022, for the privilege of engaging in business in the City, the
City imposes an annual Overpaid Executive Gross Receipts Tax on each person engaging in
business within the City where the Executive Pay Ratio for the tax year of that person or the
combined group of which it is a part exceeds 100:1., source_sentence: Based on the context information provided, what are the different gross receipts tax rates for businesses in San Francisco for tax years 2022, 2023, and 2024?
sentences: $9.75 per $1,000) for taxable gross receipts over $25,000,000
44SANCO
2024 NAY LO
(D) For tax year 2024 if the Controller certifies under Section 953.10 that the
DEPARTMENT OF
95% gross receipts threshold has been met for tax year 2024, and for tax years beginning on or after
January 1, 2025:
0.814% (e.g. $8.14 per $1,000) for taxable gross receipts between $0 and $1,000,000
0.853% (e.g. $8.53 per $1,000) for taxable gross receipts between $1,000,000.01 and
$2,500,000
0.93% (e.g. $9.30 per $1,000) for taxable gross receipts between $2,500,000.01 and
$25,000,000
1.008% (e.g. $10.08 per $1,000) for taxable gross receipts over $25,000,000
(3) For all business activities not otherwise exempt and not elsewhere
subjected to a gross receipts tax rate or an administrative office tax by this Article 12-A-1:
(B) For tax years 2022 and, if the Controller does not certify under
Section 953.10 that the 90% gross receipts threshold has been met for tax year 2023, for tax
year 2023:
0.788% (e.g. $7.88 per $1,000) for taxable gross receipts between $0 and $1,000,000
0.825% (e.g. $8.25 per $1,000) for taxable gross receipts between $1,000,000.01 and
$2,500,000
0.9% (e.g. $9 per $1,000) for taxable gross receipts between $2,500,000.01 and
$25,000,000
0.975% (e.g. $9.75 per $1,000) for taxable gross receipts over $25,000,000
(C) For tax year 2023 if the Controller certifies under Section 953.10 that the
90% gross receipts threshold has been met for tax year 2023,, (d) In no event shall the credit under this Section 960.4 reduce a person or combined group's
Gross Receipts Tax liability to less than $0 for any tax year. The credit under this Section shall not be
refundable and may not be carried forward to a subsequent year.
SEC. 966. CONTROLLER REPORTS.
The Controller shall prepare reports by September 1, 2026, and September 1, 2027,
respectively, that discuss current economic conditions in the City and the performance of the tax system
revised by the voters in the ordinance adding this Section 966.
Section 6. Article 21 of the Business and Tax Regulations Code is hereby amended by
revising Section 2106 to read as follows:
SEC. 2106. SMALL BUSINESS EXEMPTION.
(a) For tax years ending on or before December 31, 2024, nNotwithstanding any other
provision of this Article 21, a person or combined group exempt from payment of the gross
receipts tax under Section 954.1 of Article 12-A-1, as amended from time to time, shall also
be exempt from payment of the Early Care and Education Commercial Rents Tax.
79SAN
DL W(b) For tax years beginning on or after January 1, 2025, notwithstanding any other provision
of this Article 21, a "small business enterprise" shall be exempt from payment of the Early Care and
Education Commercial Rents Tax. For purposes of this subsection (b), the term "small business
enterprise" shall mean any person or combined group whose gross receipts within the City, determined
under Article 12-A-1, did not exceed $2,325,000, adjusted annually in accordance with the increase in
the Consumer Price Index: All Urban Consumers for the San Francisco/Oakland/Hayward Area for All
Items as reported by the United States Bureau of Labor Statistics, or any successor to that index, as of
December 31 of the calendar year two years prior to the tax year, beginning with tax year 2026, and
rounded to the nearest $10,000. This subsection (b) shall not apply to a person or combined group
subject to a tax on administrative office business activities in Section 953.8 of Article 12-A-1.
Section 7., (1) For tax years ending on or before December 31, 2024, the overpaid executive
administrative office tax shall be calculated as follows:
(+4) 0.4% of the person or combined group's total payroll expense
attributable to the City for a tax year if the person or combined group has an Executive Pay
Ratio for that tax year of greater than 100:1, but less than or equal to 200:1;
(2B) 0.8% of the person or combined group's total payroll expense
attributable to the City for a tax year if the person or combined group has an Executive Pay
Ratio for that tax year of greater than 200:1, but less than or equal to 300:1;
(3C) 1.2% of the person or combined group's total payroll expense
attributable to the City for a tax year if the person or combined group has an Executive Pay
Ratio for that tax year of greater than 300:1, but less than or equal to 400:1;
103SAULAMIC 50
10 PM 1:32
(4D) 1.6% of the person or combined group's total payroll expense
DEPARTMENT OF ELECTIONS
attributable to the City for a tax year if the person or combined group has an Executive Pay
Ratio for that tax year of greater than 400:1, but less than or equal to 500:1;
(5E) 2% of the person or combined group's total payroll expense
attributable to the City for a tax year if the person or combined group has an Executive Pay
Ratio for that tax year of greater than 500:1, but less than or equal to 600:1; or
(6F) 2.4% of the person or combined group's total payroll expense
attributable to the City for a tax year if the person or combined group has an Executive Pay
Ratio for that tax year of greater than 600:1.
model-index: name: SentenceTransformer based on microsoft/mpnet-base
results: task: type: knowledge-distillation
name: Knowledge Distillation
dataset: name: stsb dev
type: stsb-dev
metrics: type: negative_mse
value: -2.4281997233629227
name: Negative Mse
verified: no
Likes: 0 | All-time downloads: 133
Created: 2024-06-21 22:47:22