SF doesn’t have local payroll tax, it has a local income tax that applies both to residents and to nonresidents on income earned in SF.
EDIT: Actually, this is wrong, too; despite a lot of sources indicating it. Sab Francisco had a 1.5% payroll expense tax, but voted to phase it out in 2012, and then (while it had declined to a much lower but nonzero number), voted to eliminated it last year, both times in favor of a gross receipts tax on business