A. The businesses conducted in the area are classified as follows so as to promote the equitable imposition of the additional charge hereunder in relation to the relative benefits to be derived. The charge shall be as follows:
1. Gross Receipts. Every person not falling within the categories described in subsections (A)(2) and (3) of this section shall pay an annual charge as follows:
a. Every person who has gross receipts of ten thousand dollars ($10,000.00) or less shall pay a charge of fifty dollars ($50.00) for each year.
b. Every person who has gross receipts in excess of ten thousand dollars ($10,000.00) shall pay a charge of fifty dollars ($50.00) plus $.0008 for each dollar of gross receipts in excess of ten thousand dollars ($10,000.00) for the reporting period; provided, however, that the maximum annual charge for any person under this section shall be four thousand dollars ($4,000.00).
2. Professionals.
a. Professionals-General. Every person engaged in the profession of: accountant, architect, attorney, audiologist, bacteriologist, certified public accountant, engineer, dentist, mortician, optometrist, osteopath, physician, podiatrist, psychologist, surgeon, or veterinarian shall pay an annual charge of fifty dollars ($50.00).
Nothing in this subsection shall be construed or deemed to apply to any person engaged in any of the professions enumerated in this subsection solely as the employee of any other person conducting, carrying on or managing such business, occupations or professions in the city, except, however, that each such employee who has a contractual right to participate in the income or profits of the business, or is a shareholder of a professional corporation organized pursuant to Section 13400 et seq. of the California Corporations Code must pay the charge.
Every person who employs an individual who would be subject to a charge under this section if the individual was not exempted from the payment of said charge by the preceding paragraph shall pay an annual charge of twenty-five dollars ($25.00) for each such exempt individual in their employ.
b. Professionals-Brokers. Every person engaged in the business of real estate broker, insurance broker, or stock broker, whether full or part-time, shall pay an annual charge of fifty dollars ($50.00) for the principal broker or broker of record plus twenty-five dollars ($25.00) for each employee, agent, representative or independent contractor subject to supervision by a principal broker or broker of record who devotes time to handling of rents, listing property, selling property, soliciting or writing insurance policies or working as a salesperson or floorperson.
3. Housing and Shelter.
a. Rental of Residential Real Property. Every person engaging in the business of offering residential real property located within the area for rental shall pay an annual charge of fifty dollars ($50.00) plus one dollar for each rental unit in excess of four units. Any person with fewer than four units is exempt from payment of the charge.
b. Hotels, Motels. Every person engaging in the business of renting out accommodations located within the area substantially on a transient occupancy basis shall pay an annual charge of fifty dollars ($50.00) plus one dollar for each rental unit in excess of four units per situs.
c. Rental of Nonresidential Real Property. Persons engaging in the business of offering nonresidential real property located within the area for lease or rental shall pay a charge pursuant to subsection A of this section.
B. The determination of the type or class of business or businesses a charge payer is engaged in or about to engage in shall be an administrative function of the revenue officer of the city.
In cases where a charge payer believes he or she is placed in the wrong business or class of business or businesses, he or she may apply in writing to the revenue officer for a change in his or her classification, setting forth in full his or her reason for requesting such change. The revenue officer shall conduct an investigation and shall thereupon render his or her decision in writing as to the proper classification or classifications.
If the charge payer is aggrieved by the revenue officer's decision, he or she shall have the right of appeal to the director of finance. The appeal shall be filed with the director of finance within ten (10) days of the date of the revenue officer's decision, and shall be heard by the director of finance within thirty (30) days thereafter. The charge payer shall be given at least seven days notice of the hearing by the director of finance.
C. On July 1, 1987, and each July 1st thereafter, the fifty dollar ($50.00) minimum charge and four thousand dollar ($4,000.00) maximum charge in subsection(A)(1) of this section, and the fifty dollar ($50.00) and twenty-five dollar ($25.00) flat charge in subsection (A)(2) of this section, and the fifty dollar ($50.00) minimum charge in subsection (A)(3) of this section shall be automatically increased by the amount of increase in the consumer price index, San Francisco area, all items, most recently available prior to the date of increase, provided, however, that in no event shall any automatic increase hereunder exceed five percent, and provided further that the amounts of the charges which result from the application of the automatic increases hereunder shall be rounded to the nearest whole dollar. (Prior code § 23.10.805)