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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.
The term "operator" means:
(a) Any person conducting or controlling a business subject to the tax on transient occupancy of hotel rooms;
(b) Any person conducting or controlling a business subject to the tax on occupancy of parking space in parking stations in the City, including, but not limited to, the owner or proprietor of such premises, lessee, sublessee, mortgagee in possession, licensee or any other person otherwise conducting or controlling such business;
(c) Any person conducting or controlling a business subject to the stadium operator occupancy tax in the City;
(d) Any service supplier required to collect the utility users tax under Article 10; or
(e) Any service supplier required to collect the access line tax under Article 10B.
(Added as Sec. 6.2-10 by Ord. 18-98, App. 1/16/98; renumbered and amended by Ord. 26-04, File No. 031990, App. 2/19/2004; amended by Ord. 291-10, File No. 101099, App. 11/18/2010)
(Added by Ord. 26-04, File No. 031990, App. 2/19/2004; repealed by Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021)
The term "person" means any individual, firm, company, partnership, limited liability partnership, joint venture, association, proprietorship, social club, fraternal organization, joint stock company, domestic or foreign corporation, limited liability company, estate, trust, business trust, receiver, trustee, trustee in bankruptcy, administrator, executor, assignee, syndicate, or any other group or combination acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise.
(Added as Sec. 6.2-2 by Ord. 18-98, App. 1/16/98; renumbered and amended by Ord. 26-04, File No. 031990, App. 2/19/2004)
The term "representative" means a representative as that term is used in United States Public Law 86-272, Section 381 of Title 15 of the United States Code, except that such term shall include an independent contractor notwithstanding Section 381(d)(2) of Title 15 of the United States Code.
(Added by Ord. 26-04, File No. 031990, App. 2/19/2004)
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