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---
base_model: microsoft/mpnet-base
datasets: []
language: []
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
---

# SentenceTransformer based on microsoft/mpnet-base

This is a [sentence-transformers](https://www.SBERT.net) model finetuned from [microsoft/mpnet-base](https://huggingface.co/microsoft/mpnet-base). It maps sentences & paragraphs to a 768-dimensional dense vector space and can be used for semantic textual similarity, semantic search, paraphrase mining, text classification, clustering, and more.

## Model Details

### Model Description
- **Model Type:** Sentence Transformer
- **Base model:** [microsoft/mpnet-base](https://huggingface.co/microsoft/mpnet-base) <!-- at revision 6996ce1e91bd2a9c7d7f61daec37463394f73f09 -->
- **Maximum Sequence Length:** 512 tokens
- **Output Dimensionality:** 768 tokens
- **Similarity Function:** Cosine Similarity
<!-- - **Training Dataset:** Unknown -->
<!-- - **Language:** Unknown -->
<!-- - **License:** Unknown -->

### Model Sources

- **Documentation:** [Sentence Transformers Documentation](https://sbert.net)
- **Repository:** [Sentence Transformers on GitHub](https://github.com/UKPLab/sentence-transformers)
- **Hugging Face:** [Sentence Transformers on Hugging Face](https://huggingface.co/models?library=sentence-transformers)

### Full Model Architecture

```
SentenceTransformer(
  (0): Transformer({'max_seq_length': 512, 'do_lower_case': False}) with Transformer model: MPNetModel 
  (1): Pooling({'word_embedding_dimension': 768, 'pooling_mode_cls_token': False, 'pooling_mode_mean_tokens': True, 'pooling_mode_max_tokens': False, 'pooling_mode_mean_sqrt_len_tokens': False, 'pooling_mode_weightedmean_tokens': False, 'pooling_mode_lasttoken': False, 'include_prompt': True})
)
```

## Usage

### Direct Usage (Sentence Transformers)

First install the Sentence Transformers library:

```bash
pip install -U sentence-transformers
```

Then you can load this model and run inference.
```python
from sentence_transformers import SentenceTransformer

# Download from the 🤗 Hub
model = SentenceTransformer("Areeb-02/mpnet-base-GISTEmbedLoss-MSEE_Evaluator-salestax-docs")
# Run inference
sentences = [
    '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?',
    '$9.75 per $1,000) for taxable gross receipts over $25,000,000\n44SANCO\n2024 NAY LO\n(D) For tax year 2024 if the Controller certifies under Section 953.10 that the\nDEPARTMENT OF\n95% gross receipts threshold has been met for tax year 2024, and for tax years beginning on or after\nJanuary 1, 2025:\n0.814% (e.g. $8.14 per $1,000) for taxable gross receipts between $0 and $1,000,000\n0.853% (e.g. $8.53 per $1,000) for taxable gross receipts between $1,000,000.01 and\n$2,500,000\n0.93% (e.g. $9.30 per $1,000) for taxable gross receipts between $2,500,000.01 and\n$25,000,000\n1.008% (e.g. $10.08 per $1,000) for taxable gross receipts over $25,000,000\n(3) For all business activities not otherwise exempt and not elsewhere\nsubjected to a gross receipts tax rate or an administrative office tax by this Article 12-A-1:\n(B) For tax years 2022 and, if the Controller does not certify under\nSection 953.10 that the 90% gross receipts threshold has been met for tax year 2023, for tax\nyear 2023:\n0.788% (e.g. $7.88 per $1,000) for taxable gross receipts between $0 and $1,000,000\n0.825% (e.g. $8.25 per $1,000) for taxable gross receipts between $1,000,000.01 and\n$2,500,000\n0.9% (e.g. $9 per $1,000) for taxable gross receipts between $2,500,000.01 and\n$25,000,000\n0.975% (e.g. $9.75 per $1,000) for taxable gross receipts over $25,000,000\n(C) For tax year 2023 if the Controller certifies under Section 953.10 that the\n90% 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\nGross Receipts Tax liability to less than $0 for any tax year. The credit under this Section shall not be\nrefundable and may not be carried forward to a subsequent year.\nSEC. 966. CONTROLLER REPORTS.\nThe Controller shall prepare reports by September 1, 2026, and September 1, 2027,\nrespectively, that discuss current economic conditions in the City and the performance of the tax system\nrevised by the voters in the ordinance adding this Section 966.\nSection 6. Article 21 of the Business and Tax Regulations Code is hereby amended by\nrevising Section 2106 to read as follows:\nSEC. 2106. SMALL BUSINESS EXEMPTION.\n(a) For tax years ending on or before December 31, 2024, nNotwithstanding any other\nprovision of this Article 21, a person or combined group exempt from payment of the gross\nreceipts tax under Section 954.1 of Article 12-A-1, as amended from time to time, shall also\nbe exempt from payment of the Early Care and Education Commercial Rents Tax.\n79SAN\nDL W(b) For tax years beginning on or after January 1, 2025, notwithstanding any other provision\nof this Article 21, a "small business enterprise" shall be exempt from payment of the Early Care and\nEducation Commercial Rents Tax. For purposes of this subsection (b), the term "small business\nenterprise" shall mean any person or combined group whose gross receipts within the City, determined\nunder Article 12-A-1, did not exceed $2,325,000, adjusted annually in accordance with the increase in\nthe Consumer Price Index: All Urban Consumers for the San Francisco/Oakland/Hayward Area for All\nItems as reported by the United States Bureau of Labor Statistics, or any successor to that index, as of\nDecember 31 of the calendar year two years prior to the tax year, beginning with tax year 2026, and\nrounded to the nearest $10,000. This subsection (b) shall not apply to a person or combined group\nsubject to a tax on administrative office business activities in Section 953.8 of Article 12-A-1.\nSection 7.',
]
embeddings = model.encode(sentences)
print(embeddings.shape)
# [3, 768]

# Get the similarity scores for the embeddings
similarities = model.similarity(embeddings, embeddings)
print(similarities.shape)
# [3, 3]
```

<!--
### Direct Usage (Transformers)

<details><summary>Click to see the direct usage in Transformers</summary>

</details>
-->

<!--
### Downstream Usage (Sentence Transformers)

You can finetune this model on your own dataset.

<details><summary>Click to expand</summary>

</details>
-->

<!--
### Out-of-Scope Use

*List how the model may foreseeably be misused and address what users ought not to do with the model.*
-->

## Evaluation

### Metrics

#### Knowledge Distillation
* Dataset: `stsb-dev`
* Evaluated with [<code>MSEEvaluator</code>](https://sbert.net/docs/package_reference/sentence_transformer/evaluation.html#sentence_transformers.evaluation.MSEEvaluator)

| Metric           | Value       |
|:-----------------|:------------|
| **negative_mse** | **-2.4282** |

<!--
## Bias, Risks and Limitations

*What are the known or foreseeable issues stemming from this model? You could also flag here known failure cases or weaknesses of the model.*
-->

<!--
### Recommendations

*What are recommendations with respect to the foreseeable issues? For example, filtering explicit content.*
-->

## Training Details

### Training Dataset

#### Unnamed Dataset


* Size: 238 training samples
* Columns: <code>sentence1</code> and <code>sentence2</code>
* Approximate statistics based on the first 1000 samples:
  |         | sentence1                                                                          | sentence2                                                                           |
  |:--------|:-----------------------------------------------------------------------------------|:------------------------------------------------------------------------------------|
  | type    | string                                                                             | string                                                                              |
  | details | <ul><li>min: 5 tokens</li><li>mean: 41.95 tokens</li><li>max: 219 tokens</li></ul> | <ul><li>min: 63 tokens</li><li>mean: 426.3 tokens</li><li>max: 512 tokens</li></ul> |
* Samples:
  | sentence1                                                                                                                                                                                                                                                                               | sentence2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
  |:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
  | <code>What types of businesses are subject to the gross receipts tax in San Francisco, and how is their San Francisco gross receipts calculated? What are the current rates for this tax, and are there any exemptions or scheduled increases?</code>                                   | <code>The Way It Is Now<br>CHANGES TO BUSINESS TAXES<br>The City collects various business taxes on an annual basis including:<br>O<br><br>SAN FRANCISCO<br>FILED<br>2024 MAY 15 PM 3:10<br>DEPARTMENT OF ELECTIONS<br>A gross receipts tax that is a percentage of a business's San Francisco gross receipts.<br>Depending on business type, the City determines a business's San Francisco gross<br>receipts based on sales in San Francisco, payroll expenses for employees working there,<br>or both. Rates range from 0.053% to 1.008% and are scheduled to increase in coming<br>years. Rates depend on business type, and higher rates apply as a business generates<br>more gross receipts. For 2023, most businesses with gross receipts up to $2.19 million<br>are exempt.<br>A homelessness gross receipts tax that is an additional tax on businesses with San<br>Francisco gross receipts over $50 million. Rates range from 0.175% to 0.69%.<br>An overpaid executive gross receipts tax that is an additional tax on businesses that pay<br>their highest-paid managerial employee much higher than the median compensation they<br>pay their San Francisco employees. Rates are between 0.1% and 0.6%.<br>A business registration fee that is an additional tax. For most businesses the fee is<br>currently between $47 and $45,150, based on business type and amount of gross receipts.<br>• An administrative office tax on payroll expenses that certain large businesses pay instead<br>of these other business taxes. The combined rates in 2024 range from 3.04% to 5.44%,<br>and in 2025 are scheduled to range from 3.11% to 5.51%. Business registration fees for<br>these businesses currently range from $19,682 to $45,928.<br>State law limits the total revenue, including tax revenue, the City may spend each year. The<br>voters may approve increases to this limit for up to four years.</code>                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
  | <code>What is the homelessness gross receipts tax, and which businesses are required to pay it? What are the current rates for this tax, and how do they vary based on the amount of San Francisco gross receipts? Are there any exemptions or scheduled increases for this tax?</code> | <code>The Way It Is Now<br>CHANGES TO BUSINESS TAXES<br>The City collects various business taxes on an annual basis including:<br>O<br><br>SAN FRANCISCO<br>FILED<br>2024 MAY 15 PM 3:10<br>DEPARTMENT OF ELECTIONS<br>A gross receipts tax that is a percentage of a business's San Francisco gross receipts.<br>Depending on business type, the City determines a business's San Francisco gross<br>receipts based on sales in San Francisco, payroll expenses for employees working there,<br>or both. Rates range from 0.053% to 1.008% and are scheduled to increase in coming<br>years. Rates depend on business type, and higher rates apply as a business generates<br>more gross receipts. For 2023, most businesses with gross receipts up to $2.19 million<br>are exempt.<br>A homelessness gross receipts tax that is an additional tax on businesses with San<br>Francisco gross receipts over $50 million. Rates range from 0.175% to 0.69%.<br>An overpaid executive gross receipts tax that is an additional tax on businesses that pay<br>their highest-paid managerial employee much higher than the median compensation they<br>pay their San Francisco employees. Rates are between 0.1% and 0.6%.<br>A business registration fee that is an additional tax. For most businesses the fee is<br>currently between $47 and $45,150, based on business type and amount of gross receipts.<br>• An administrative office tax on payroll expenses that certain large businesses pay instead<br>of these other business taxes. The combined rates in 2024 range from 3.04% to 5.44%,<br>and in 2025 are scheduled to range from 3.11% to 5.51%. Business registration fees for<br>these businesses currently range from $19,682 to $45,928.<br>State law limits the total revenue, including tax revenue, the City may spend each year. The<br>voters may approve increases to this limit for up to four years.</code>                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
  | <code>What is the proposed measure that voters may approve to change the City's business taxes in San Francisco?</code>                                                                                                                                                                 | <code>The<br>voters may approve increases to this limit for up to four years.<br>The Proposal<br>The proposed measure would change the City's business taxes to:<br><br>For the gross receipts tax:<br>○ recategorize business types, reducing the number from 14 to seven;<br>determine San Francisco gross receipts for some businesses based less on payroll<br>expenses and more on sales;<br>o change rates to between 0.1% and 3.716%; and<br>exempt most businesses with gross receipts up to $5 million (increased by<br>inflation).<br>Apply the homelessness gross receipts tax on business activities with San Francisco gross<br>receipts over $25 million, at rates between 0.162% and 1.64%.<br>Modify how the City calculates the overpaid executive gross receipts tax and who pays<br>that tax, and set rates between 0.02% and 0.129%.<br>Adjust business registration fees to between $55 and $60,000 (increased by inflation).Adjust the administrative office tax rates for certain large businesses to range from 2.97%<br>to 3.694%, and the business registration fees for these taxpayers to between $500 and<br>$35,000 (increased by inflation).<br>Make administrative and other changes to the City's business taxes.<br>The homelessness gross receipts tax would continue to fund services for people experiencing<br>homelessness and homelessness prevention. The City would use the other taxes for general<br>government purposes.<br>All these taxes would apply indefinitely until repealed.<br>This proposal would increase the City's spending limit for four years.SALITA CO<br>2024 MAY 10 PH 1:27<br>DEPARTMENT OF ELECTI<br>"Local Small Business Tax Cut Ordinance"<br>Be it ordained by the People of the City and County of San Francisco:<br>NOTE:<br>Unchanged Code text and uncodified text are in plain font.<br>Additions to Codes are in single-underline italics Times New Roman font.<br>Deletions to Codes are in strikethrough italics Times New Roman font.<br>Asterisks (* * * *) indicate the omission of unchanged Code<br>subsections or parts of tables.<br>Section 1. Title. This initiative is known and may be referred to as the "Local Small<br>Business Tax Cut Ordinance."<br>Section 2. Article 2 of the Business and Tax Regulations Code is hereby amended by<br>revising Section 76.3 to read as follows:<br>SEC. 76.3.</code> |
* Loss: [<code>GISTEmbedLoss</code>](https://sbert.net/docs/package_reference/sentence_transformer/losses.html#gistembedloss) with these parameters:
  ```json
  {'guide': SentenceTransformer(
    (0): Transformer({'max_seq_length': 512, 'do_lower_case': True}) with Transformer model: BertModel 
    (1): Pooling({'word_embedding_dimension': 768, 'pooling_mode_cls_token': True, 'pooling_mode_mean_tokens': False, 'pooling_mode_max_tokens': False, 'pooling_mode_mean_sqrt_len_tokens': False, 'pooling_mode_weightedmean_tokens': False, 'pooling_mode_lasttoken': False, 'include_prompt': True})
    (2): Normalize()
  ), 'temperature': 0.01}
  ```

### Training Hyperparameters
#### Non-Default Hyperparameters

- `eval_strategy`: steps
- `per_device_train_batch_size`: 16
- `per_device_eval_batch_size`: 16
- `num_train_epochs`: 1
- `warmup_ratio`: 0.1

#### All Hyperparameters
<details><summary>Click to expand</summary>

- `overwrite_output_dir`: False
- `do_predict`: False
- `eval_strategy`: steps
- `prediction_loss_only`: True
- `per_device_train_batch_size`: 16
- `per_device_eval_batch_size`: 16
- `per_gpu_train_batch_size`: None
- `per_gpu_eval_batch_size`: None
- `gradient_accumulation_steps`: 1
- `eval_accumulation_steps`: None
- `learning_rate`: 5e-05
- `weight_decay`: 0.0
- `adam_beta1`: 0.9
- `adam_beta2`: 0.999
- `adam_epsilon`: 1e-08
- `max_grad_norm`: 1.0
- `num_train_epochs`: 1
- `max_steps`: -1
- `lr_scheduler_type`: linear
- `lr_scheduler_kwargs`: {}
- `warmup_ratio`: 0.1
- `warmup_steps`: 0
- `log_level`: passive
- `log_level_replica`: warning
- `log_on_each_node`: True
- `logging_nan_inf_filter`: True
- `save_safetensors`: True
- `save_on_each_node`: False
- `save_only_model`: False
- `restore_callback_states_from_checkpoint`: False
- `no_cuda`: False
- `use_cpu`: False
- `use_mps_device`: False
- `seed`: 42
- `data_seed`: None
- `jit_mode_eval`: False
- `use_ipex`: False
- `bf16`: False
- `fp16`: False
- `fp16_opt_level`: O1
- `half_precision_backend`: auto
- `bf16_full_eval`: False
- `fp16_full_eval`: False
- `tf32`: None
- `local_rank`: 0
- `ddp_backend`: None
- `tpu_num_cores`: None
- `tpu_metrics_debug`: False
- `debug`: []
- `dataloader_drop_last`: False
- `dataloader_num_workers`: 0
- `dataloader_prefetch_factor`: None
- `past_index`: -1
- `disable_tqdm`: False
- `remove_unused_columns`: True
- `label_names`: None
- `load_best_model_at_end`: False
- `ignore_data_skip`: False
- `fsdp`: []
- `fsdp_min_num_params`: 0
- `fsdp_config`: {'min_num_params': 0, 'xla': False, 'xla_fsdp_v2': False, 'xla_fsdp_grad_ckpt': False}
- `fsdp_transformer_layer_cls_to_wrap`: None
- `accelerator_config`: {'split_batches': False, 'dispatch_batches': None, 'even_batches': True, 'use_seedable_sampler': True, 'non_blocking': False, 'gradient_accumulation_kwargs': None}
- `deepspeed`: None
- `label_smoothing_factor`: 0.0
- `optim`: adamw_torch
- `optim_args`: None
- `adafactor`: False
- `group_by_length`: False
- `length_column_name`: length
- `ddp_find_unused_parameters`: None
- `ddp_bucket_cap_mb`: None
- `ddp_broadcast_buffers`: False
- `dataloader_pin_memory`: True
- `dataloader_persistent_workers`: False
- `skip_memory_metrics`: True
- `use_legacy_prediction_loop`: False
- `push_to_hub`: False
- `resume_from_checkpoint`: None
- `hub_model_id`: None
- `hub_strategy`: every_save
- `hub_private_repo`: False
- `hub_always_push`: False
- `gradient_checkpointing`: False
- `gradient_checkpointing_kwargs`: None
- `include_inputs_for_metrics`: False
- `eval_do_concat_batches`: True
- `fp16_backend`: auto
- `push_to_hub_model_id`: None
- `push_to_hub_organization`: None
- `mp_parameters`: 
- `auto_find_batch_size`: False
- `full_determinism`: False
- `torchdynamo`: None
- `ray_scope`: last
- `ddp_timeout`: 1800
- `torch_compile`: False
- `torch_compile_backend`: None
- `torch_compile_mode`: None
- `dispatch_batches`: None
- `split_batches`: None
- `include_tokens_per_second`: False
- `include_num_input_tokens_seen`: False
- `neftune_noise_alpha`: None
- `optim_target_modules`: None
- `batch_eval_metrics`: False
- `batch_sampler`: batch_sampler
- `multi_dataset_batch_sampler`: proportional

</details>

### Training Logs
| Epoch | Step | stsb-dev_negative_mse |
|:-----:|:----:|:---------------------:|
| 0     | 0    | -2.4282               |


### Framework Versions
- Python: 3.10.12
- Sentence Transformers: 3.0.1
- Transformers: 4.41.2
- PyTorch: 2.3.0+cu121
- Accelerate: 0.31.0
- Datasets: 2.20.0
- Tokenizers: 0.19.1

## Citation

### BibTeX

#### Sentence Transformers
```bibtex
@inproceedings{reimers-2019-sentence-bert,
    title = "Sentence-BERT: Sentence Embeddings using Siamese BERT-Networks",
    author = "Reimers, Nils and Gurevych, Iryna",
    booktitle = "Proceedings of the 2019 Conference on Empirical Methods in Natural Language Processing",
    month = "11",
    year = "2019",
    publisher = "Association for Computational Linguistics",
    url = "https://arxiv.org/abs/1908.10084",
}
```

#### GISTEmbedLoss
```bibtex
@misc{solatorio2024gistembed,
    title={GISTEmbed: Guided In-sample Selection of Training Negatives for Text Embedding Fine-tuning}, 
    author={Aivin V. Solatorio},
    year={2024},
    eprint={2402.16829},
    archivePrefix={arXiv},
    primaryClass={cs.LG}
}
```

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