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(a) Establishment of Fund. The Babies and Families First Fund (“Fund”) is established as a category four fund as defined in Section 10.100-1 of the Administrative Code, and shall receive all taxes, penalties, interest, and fees collected from the Early Care and Education Commercial Rents Tax imposed under Article 21 of the Business and Tax Regulations Code.
(c) The Controller shall report to the Board of Supervisors as required by subsection (i) of Section 2112 of the Business and Tax Regulations Code.
(Added by Proposition C, 6/5/2018, Eff. 7/20/2018, Oper. 1/1/2019)