A Gross Receipts Tax?

The city of San Francisco is considering imposing a gross receipts tax rather than a payroll tax. The gross receipts tax casts a "wider net" to include so called "micro-businesses" and as with most taxes will likely end up costing the business and therefore consumers more.

An
interesting piece was written by Jeffrey S. Weil of Colliers International that outlines and contrasts doing business in San Francisco versus other Bay Area communities.