--- 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) - **Maximum Sequence Length:** 512 tokens - **Output Dimensionality:** 768 tokens - **Similarity Function:** Cosine Similarity ### 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] ``` ## Evaluation ### Metrics #### Knowledge Distillation * Dataset: `stsb-dev` * Evaluated with [MSEEvaluator](https://sbert.net/docs/package_reference/sentence_transformer/evaluation.html#sentence_transformers.evaluation.MSEEvaluator) | Metric | Value | |:-----------------|:------------| | **negative_mse** | **-2.4282** | ## Training Details ### Training Dataset #### Unnamed Dataset * Size: 238 training samples * Columns: sentence1 and sentence2 * Approximate statistics based on the first 1000 samples: | | sentence1 | sentence2 | |:--------|:-----------------------------------------------------------------------------------|:------------------------------------------------------------------------------------| | type | string | string | | details | | | * Samples: | sentence1 | sentence2 | |:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------| | 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? | The Way It Is Now
CHANGES TO BUSINESS TAXES
The City collects various business taxes on an annual basis including:
O
•
SAN FRANCISCO
FILED
2024 MAY 15 PM 3:10
DEPARTMENT OF ELECTIONS
A gross receipts tax that is a percentage of a business's San Francisco gross receipts.
Depending on business type, the City determines a business's San Francisco gross
receipts based on sales in San Francisco, payroll expenses for employees working there,
or both. Rates range from 0.053% to 1.008% and are scheduled to increase in coming
years. Rates depend on business type, and higher rates apply as a business generates
more gross receipts. For 2023, most businesses with gross receipts up to $2.19 million
are exempt.
A homelessness gross receipts tax that is an additional tax on businesses with San
Francisco gross receipts over $50 million. Rates range from 0.175% to 0.69%.
An overpaid executive gross receipts tax that is an additional tax on businesses that pay
their highest-paid managerial employee much higher than the median compensation they
pay their San Francisco employees. Rates are between 0.1% and 0.6%.
A business registration fee that is an additional tax. For most businesses the fee is
currently between $47 and $45,150, based on business type and amount of gross receipts.
• An administrative office tax on payroll expenses that certain large businesses pay instead
of these other business taxes. The combined rates in 2024 range from 3.04% to 5.44%,
and in 2025 are scheduled to range from 3.11% to 5.51%. Business registration fees for
these businesses currently range from $19,682 to $45,928.
State law limits the total revenue, including tax revenue, the City may spend each year. The
voters may approve increases to this limit for up to four years. | | 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? | The Way It Is Now
CHANGES TO BUSINESS TAXES
The City collects various business taxes on an annual basis including:
O
•
SAN FRANCISCO
FILED
2024 MAY 15 PM 3:10
DEPARTMENT OF ELECTIONS
A gross receipts tax that is a percentage of a business's San Francisco gross receipts.
Depending on business type, the City determines a business's San Francisco gross
receipts based on sales in San Francisco, payroll expenses for employees working there,
or both. Rates range from 0.053% to 1.008% and are scheduled to increase in coming
years. Rates depend on business type, and higher rates apply as a business generates
more gross receipts. For 2023, most businesses with gross receipts up to $2.19 million
are exempt.
A homelessness gross receipts tax that is an additional tax on businesses with San
Francisco gross receipts over $50 million. Rates range from 0.175% to 0.69%.
An overpaid executive gross receipts tax that is an additional tax on businesses that pay
their highest-paid managerial employee much higher than the median compensation they
pay their San Francisco employees. Rates are between 0.1% and 0.6%.
A business registration fee that is an additional tax. For most businesses the fee is
currently between $47 and $45,150, based on business type and amount of gross receipts.
• An administrative office tax on payroll expenses that certain large businesses pay instead
of these other business taxes. The combined rates in 2024 range from 3.04% to 5.44%,
and in 2025 are scheduled to range from 3.11% to 5.51%. Business registration fees for
these businesses currently range from $19,682 to $45,928.
State law limits the total revenue, including tax revenue, the City may spend each year. The
voters may approve increases to this limit for up to four years. | | What is the proposed measure that voters may approve to change the City's business taxes in San Francisco? | The
voters may approve increases to this limit for up to four years.
The Proposal
The proposed measure would change the City's business taxes to:
•
For the gross receipts tax:
○ recategorize business types, reducing the number from 14 to seven;
determine San Francisco gross receipts for some businesses based less on payroll
expenses and more on sales;
o change rates to between 0.1% and 3.716%; and
exempt most businesses with gross receipts up to $5 million (increased by
inflation).
Apply the homelessness gross receipts tax on business activities with San Francisco gross
receipts over $25 million, at rates between 0.162% and 1.64%.
Modify how the City calculates the overpaid executive gross receipts tax and who pays
that tax, and set rates between 0.02% and 0.129%.
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%
to 3.694%, and the business registration fees for these taxpayers to between $500 and
$35,000 (increased by inflation).
Make administrative and other changes to the City's business taxes.
The homelessness gross receipts tax would continue to fund services for people experiencing
homelessness and homelessness prevention. The City would use the other taxes for general
government purposes.
All these taxes would apply indefinitely until repealed.
This proposal would increase the City's spending limit for four years.SALITA CO
2024 MAY 10 PH 1:27
DEPARTMENT OF ELECTI
"Local Small Business Tax Cut Ordinance"
Be it ordained by the People of the City and County of San Francisco:
NOTE:
Unchanged Code text and uncodified text are in plain font.
Additions to Codes are in single-underline italics Times New Roman font.
Deletions to Codes are in strikethrough italics Times New Roman font.
Asterisks (* * * *) indicate the omission of unchanged Code
subsections or parts of tables.
Section 1. Title. This initiative is known and may be referred to as the "Local Small
Business Tax Cut Ordinance."
Section 2. Article 2 of the Business and Tax Regulations Code is hereby amended by
revising Section 76.3 to read as follows:
SEC. 76.3. | * Loss: [GISTEmbedLoss](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
Click to expand - `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
### 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} } ```