The taxes imposed by Article 12-A-1 (Gross Receipts Tax Ordinance), Article 21 (Early Care and Education Commercial Rents Tax Ordinance), Article 28 (Homelessness Gross Receipts Tax Ordinance), Article 30 (Cannabis Business Tax Ordinance), Article 32 (Traffic Congestion Mitigation Tax Ordinance), and Article 33 (Overpaid Executive Gross Receipts Tax), and the registration fee imposed by Article 12 (Business Registration Ordinance) shall apply to any person engaging in business within the City unless exempted therefrom under said Articles. A person is “engaging in business within the City,” within the meaning of this Article 6, if that person meets one or more of the following conditions:
(a) The person maintains a fixed place of business within the City; or
(b) An employee, representative, or agent of the person maintains a fixed place of business within the City for the benefit or partial benefit of the person; or
(c) The person or one or more of the person’s employees, representatives, or agents owns, rents, leases, or hires real or personal property within the City for business purposes for the benefit or partial benefit of the person; or
(d) The person or one or more of the person’s employees, representatives, or agents regularly maintains a stock of tangible personal property within the City, for sale in the ordinary course of the person’s business; or
(e) The person or one or more of the person’s employees, representatives, or agents employs or loans capital on property within the City for the benefit or partial benefit of the person; or
(f) The person or one or more of the person’s employees, representatives, or agents solicits business within the City for all or part of any seven days during a tax year; or
(g) The person or one or more of the person’s employees, representatives, or agents performs work or renders services within the City for all or part of any seven days during a tax year; or
(h) The person or one or more of the person’s employees, representatives, or agents utilizes the streets within the City in connection with the operation of motor vehicles for business purposes for all or part of any seven days during a tax year; or
(i) The person or one or more of the person’s employees, representatives, or agents exercises corporate or franchise powers within the City for the benefit or partial benefit of the person; or
(j) The person or one or more of the person’s employees, representatives, or agents liquidates a business when the liquidators thereof hold themselves out to the public as conducting such business; or
(k) The person has more than $500,000 in total gross receipts, as the term “gross receipts” is used in Article 12-A-1 of the Business and Tax Regulations Code, in the City during the tax year, using the rules for assigning gross receipts under Section 956.1 of Article 12-A-1.
(Added as Sec. 854 by Ord. 63-01, File No. 010274, App. 4/25/2001; renumbered and amended by Ord. 26-04, File No. 031990, App. 2/19/2004; amended by Proposition E, App. 11/6/2012, Oper. 1/1/2014; Ord. 235-18, File No. 180753, App. 10/12/2018, Eff. 11/12/2018, Oper. 1/1/2019; Proposition D, 11/6/2018, Eff. 12/14/2018, Oper. 1/1/2019; Ord. 69-19, File No. 181110, App. 4/19/2019, Eff. 5/20/2019, Retro. 1/1/2019; Ord. 277-19, App. 11/27/2019, Eff. 12/28/2019, Oper. 1/1/2020; Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021)
Editor’s note:
The amendments made to Sec. 6.2-12 by Ord. 235-18 were nullified by the approval of Proposition D at the November 6, 2018 election.