Restaurants contributed the most revenue, an estimated $3.2 billion. Bars, venues, nightclubs, art galleries, and live theater are also included in the establishments studied in 2010.
These industries supported the city's economy by collectively spending $1.6 billion on local foods, beverages, services, performers and provided jobs for 48,000 people. With payroll and sales taxes depositing into the city's general fund, $55 million in tax revenue was generated.
Because the study was done using patron and business surveys, the U.S. Economic Census, and government databases and statistics, outdoor festivals weren't included. However, Outside Lands was noted for generating $60 million in a study done by San Francisco State University and Another Planet Entertainment.
You can view the full report here.