> 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.

This is false. There are some low-quality websites that have incorrect information about a nonexistent 1.50% SF income tax, if that's where you're getting your information.

San Francisco used to have a payroll tax up until last year, when Prop F replaced it with a gross receipts tax. [1]

[1] https://sftreasurer.org/prop-f-overhaul