Important Notice: Our web hosting provider recently started charging us for additional visits, which was unexpected. In response, we're seeking donations. Depending on the situation, we may explore different monetization options for our Community and Expert Contributors. It's crucial to provide more returns for their expertise and offer more Expert Validated Answers or AI Validated Answers. Learn more about our hosting issue here.
Under the SCF option, a taxpayer with multiple classifications whose rates are based on their annual gross receipts may elect to pay 100% of the gross receipts business taxes based on a single classification, provided that classification accounts for 80% or more of the entire gross receipts after any apportionments.
