The London Congestion charge comes into force from 17 February 2003. Some employers will have to reimburse employees for the charge, for example those employees who are required to travel to London/have to travel to London in their vehicles without choice, e.g. specialist engineers requiring equipment in their vehicles.How can an employer require receipts for reimbursement when receipts will not be provided by most methods of payment (eg payment can be made by sms messages?). What happens when an employee claims reimbursement for parking meter charges where receipts are similarly not provided?
Will the Inland Revenue consider congestion charge reimbursements for such essential business journeys as taxable? I read somewhere that the IR will consider all congestion charge reimbursements as personal taxable expenses but how can this be justified where an employee has no choice but to travel to the City in their vehicles, e.g. in the scenario described above.
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Congestion charges
The Inland Revenue confirmed to the Institute of Pensions and Payroll Management (IPPM) that the normal rules would apply for tax relief purposes. If the journey is a private one or ordinary commuting then a taxable benefit arises if the employer reimburses or meets the congestion charge. If the journey is one for which ICTA s, 198(1) applies, i.e. travelling from one workplace to another, or travelling direct from home to a temporary workplace, then the payment of the congestion charge is allowable. Where receipts are not issued - the same applies as with calls from telephone boxes and underground tickets 'swallowed' by the barrier - each item of expenditure should be individually itemised in expense claims.
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For 2022, persons other than lessors of residential real estate are required to file a return if in the tax year you were engaged in business in San Francisco were not otherwise exempt and you had more than $2,090,000 in combined taxable San Francisco gross receipts.
Gross receipts means the total amounts received or accrued by a person from whatever source derived, including, but not limited to, amounts derived from sales, services, dealings in property, interest, rent, royalties, dividends, licensing fees, other fees, commissions and distributed amounts from other business entities. Gross receipts include but is not limited to all amounts that constitute gross income for federal income tax purposes. Gross receipts, including advance payments, shall be included in a taxpayer's gross receipts at the time such receipts are recognized as gross income for federal income tax reporting purposes.
See examples of how the Gross Receipts Tax is applied. Gross Receipts Tax rates vary depending on a business' gross receipts and business activity. Use your San Francisco Business Activity, and the SF Gross Receipts Tax Computation Worksheet to determine your San Francisco Gross Receipts Tax obligation.
Taxpayers deriving gross receipts from business activities both within and outside San Francisco must generally allocate and/or apportion gross receipts to San Francisco using rules set forth in Business and Tax Regulations Code. This table indicates the applicable apportionment and/or allocation methodology for each business activity. The Code is based on the 2012 NAICS classifications. For more information on the 2012 NAICS codes, go to www.census.gov/eos/www/naics.
San Francisco gross receipts may be reduced by amounts paid in the tax year to a subcontractor possessing a valid business registration certificate with the City to the extent those amounts were included in the amount your business allocated to the City under Section 956.1. Persons must submit itemized deduction list in order to claim. (Section 953.5(c))
* Rates approved by Proposition F and subsequently updated by ordinance (July 2023). The gross receipts tax is generally progressive, with rates that increase by tiers, depending on the amount of gross receipts attributable to the City. This table shows the range of gross receipts tax rates from the lowest tier to the highest tier within each business activity.
*** The gross receipts tax rate applicable to taxable gross receipts in excess of $25,000,000 for the business activities of real estate and rental and leasing services would have increased to 0.325% beginning in tax year 2021 if Proposition F had not passed.
Estimated business tax payments are due April 30th, July 31st and October 31st. Residential Landlords with less than $2,090,000 in gross receipts are exempt from estimated quarterly business tax payments and will not receive an estimated business tax payment notice. 2023 estimated business tax amounts due will be payable on the business tax payment portal after March 1, 2023 for businesses that file their 2022 Annual Business Tax Return on or before February 28, 2023. For business that file their 2022 Annual Business Tax Return after March 1, 2023, estimated business tax amounts due will be payable on the business tax payment portal 48 hours after the 2022 Annual Business Tax Return is submitted. Learn more about quarterly estimated payments.
Proposition E was approved by San Francisco voters on November 6, 2012. Voters approved a shift from the payroll expense tax to one based on gross receipts. The change was intended to promote economic growth, greater revenue stability, and better equity in the business tax system. The new gross receipts tax system introduced a progressive rate structure, and a larger, progressive business registration fee.
All persons and their related entities must file a Gross Receipts Tax return on a combined basis, reflecting the gross receipts, and other tax attributes (e.g., credits , payroll for apportionment, etc.) of all related entities. A person is a related entity to a taxpayer if:
If your combined group for California Franchise or Income Tax purposes includes an entity that is exempt from the Payroll Expense Tax and/or Gross Receipts Tax (e.g., banks or financial corporations exempt from local taxation under Article XIII, Section 27 of the California Constitution and Revenue and Taxation Code section 23182), you should exclude the gross receipts, payroll expense, and other tax attributes of this exempt entity from your combined Return.
The gross receipts tax and business registration fee applies to businesses located in the Presidio (other than those engaged in business in the City as an administrative office, as defined in Business and Tax Regulations Code section 953.8(b) in the same manner as it applies to other businesses operating in San Francisco.
To the extent a Homeowners Association (HOA) is not engaged in business in San Francisco, it is not subject to business registration fees or the Gross Receipts Tax. An HOA will not be considered to be engaging in business in San Francisco if its activities are limited to collecting dues or other remittances from owners to be used for the benefit of those owners and expending those dues and remittances for the benefit of those owners. To the extent the HOA is otherwise engaged in business in San Francisco, the dues or other remittances received from owners for the benefit of those owners will not be considered gross receipts from business activities that are subject to the Gross Receipts Tax.
To the extent that your business is processing a credit card or debit card transaction between third parties, you should not include the full amount of the underlying transaction in your gross receipts, but may owe tax on a lesser amount depending on your specific facts as described in Article 12-A-1 of the Business and Tax Regulations Code.
When you request an UberX ride in NYC, it may be fulfilled by a Taxi driver. The price you pay for is largely determined by state and city government-mandated pricing rules, taxes, fees, and surcharges.
You can pay for the Congestion Charge in advance, on the day of travel or up until the midnight on the day after travel. The Congestion Charge costs less if you buy in advance or up until midnight on the day of travel rather than the day after. Cameras will record what time you have entered the congestion charge zone, and if payment is not made by the following day a Penalty Charge Notice (PCN) will be issued.
The Penalty Charge Notice (PCN) will increase in cost depending on whether you pay with 14 days, 15 to 28 days and over 28 days. We will charge you an extra 42 administration fee, as well as the original penalty charge if we receive a late payment demand or have to pay on your behalf. e24fc04721
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