San Francisco Modification of the Payroll Tax, Proposition Q (November 2008)
Proposition Q specified that the city's 1.5% payroll expense tax applies to compensation paid to shareholders of professional corporations, members of limited liability companies, and owners of partnerships for their services.
Proposition Q allowed these types of businesses to choose one of two ways to calculate how much of the payments to their owners is a taxable payroll expense.
- These final, certified, results are from the San Francisco elections office.
The question on the ballot:
|Proposition Q: "Shall the City specify that certain partnerships and other businesses are subject to the City's payroll expense tax and expand the payroll expense tax exemption for small businesses so that businesses with annual payroll expenses of $250,000 or less would not have to pay the tax?"|
Path to the ballot
Proposition Q was referred to the ballot on July 29, 2008 by a 10-0 vote of the San Francisco Board of Supervisors.
In favor: Supervisors Ammiano, Chu, Daly, Dufty, Elsbernd, Maxwell, McGoldrick, Mirkarimi, Peskin and Sandoval.
Excused: Supervisor Alioto-Pier.
- November 4, 2008 official San Francisco voter guide
- David Latterman's analysis of the November 2008 San Francisco local ballot measures