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San Francisco Overview
San Francisco Charter
San Francisco Administrative Code
ADMINISTRATIVE CODE
THE SAN FRANCISCO CODES
PREFACE TO THE ADMINISTRATIVE CODE
CHAPTER 1: GENERAL PROVISIONS
CHAPTER 2: BOARD OF SUPERVISORS
CHAPTER 2A: EXECUTIVE BRANCH
CHAPTER 2B: ASSESSMENT APPEALS BOARDS (TAX APPEAL BOARDS)
CHAPTER 3: BUDGET PROCEDURES
CHAPTER 4: CITY BUILDINGS, EQUIPMENT, AND VEHICLES
CHAPTER 5: COMMITTEES
CHAPTER 6: PUBLIC WORKS CONTRACTING POLICIES AND PROCEDURES
CHAPTER 7: DISASTER COUNCIL
CHAPTER 8: DOCUMENTS, RECORDS AND PUBLICATIONS
CHAPTER 9A: FARMERS' MARKET
CHAPTER 9B: FLEA MARKET
CHAPTER 10: FINANCE, TAXATION, AND OTHER FISCAL MATTERS
CHAPTER 10A: [REQUEST FOR SHERIFF’S SERVICES]*
CHAPTER 10B: SPECIAL LAW ENFORCEMENT AND PUBLIC WORKS SERVICES
CHAPTER 10C: REIMBURSEMENT FOR TOWING AND STORAGE OF VEHICLES
CHAPTER 10E: PLANNING MONITORING
CHAPTER 10F: 1660 MISSION STREET SURCHARGE
CHAPTER 10G: BOARD OF APPEALS SURCHARGE FOR PERMITS AND FEES
CHAPTER 10H: RECOVERY OF COSTS OF EMERGENCY RESPONSE
CHAPTER 11: FRANCHISES
CHAPTER 12: HOUSING AUTHORITY
CHAPTER 12A: HUMAN RIGHTS COMMISSION
CHAPTER 12D: MINORITY/WOMEN/LOCAL BUSINESS UTILIZATION
CHAPTER 12E: BAN ON CITY USE OF GAS-POWERED LANDSCAPING EQUIPMENT
CHAPTER 12F: IMPLEMENTING THE MACBRIDE PRINCIPLES - NORTHERN IRELAND
CHAPTER 12G: PROHIBITION ON USE OF PUBLIC FUNDS FOR POLITICAL ACTIVITY BY RECIPIENTS OF CITY CONTRACTS, GRANTS, AND LOANS
CHAPTER 12H: IMMIGRATION STATUS
CHAPTER 12I: CIVIL IMMIGRATION DETAINERS
CHAPTER 12J: CITY BUSINESS WITH BURMA PROHIBITED
CHAPTER 12L: PUBLIC ACCESS TO RECORDS AND MEETINGS OF NONPROFIT ORGANIZATIONS
CHAPTER 12M: PROTECTION OF PRIVATE INFORMATION*
CHAPTER 12N: LESBIAN, GAY, BISEXUAL, TRANSGENDER, QUEER, AND QUESTIONING YOUTH: YOUTH SERVICES SENSITIVITY TRAINING
CHAPTER 12S: WORKING FAMILIES CREDIT PROGRAM
CHAPTER 12Y: SAN FRANCISCO SLAVERY DISCLOSURE ORDINANCE*
CHAPTER 13: JAILS AND PRISONERS
CHAPTER 14A: DISADVANTAGED BUSINESS ENTERPRISE PROGRAM
CHAPTER 14B: LOCAL BUSINESS ENTERPRISE UTILIZATION AND NON-DISCRIMINATION IN CONTRACTING ORDINANCE
CHAPTER 14C: [EXPIRED]
CHAPTER 15: MENTAL HEALTH SERVICE
CHAPTER 16: OFFICERS AND EMPLOYEES GENERALLY
CHAPTER 17: PUBLIC OFF-STREET PARKING FACILITIES
CHAPTER 18: PAYROLL PROCEDURE
CHAPTER 19. PUBLIC SAFETY CAMERA ORDINANCE
CHAPTER 19A: PUBLIC HEALTH
CHAPTER 19B: ACQUISITION OF SURVEILLANCE TECHNOLOGY
CHAPTER 20: SOCIAL SERVICES
CHAPTER 21: ACQUISITION OF COMMODITIES AND SERVICES
CHAPTER 21A: HEALTH-RELATED COMMODITIES AND SERVICES
CHAPTER 21B: COMMODITIES AND SERVICES RELATING TO PROJECTS ADDRESSING HOMELESSNESS
CHAPTER 21D: FOOD PURCHASES AT HOSPITALS OPERATED BY THE DEPARTMENT OF PUBLIC HEALTH AND JAILS OPERATED BY THE SHERIFF’S DEPARTMENT
CHAPTER 21E: GOODS OR SERVICES CONTRACTS FOR INCARCERATED PERSONS
CHAPTER 21F: SAN FRANCISCO PUBLIC UTILITIES COMMISSION SOCIAL IMPACT PARTNERSHIP PROGRAM.
CHAPTER 21G: GRANTS
CHAPTER 21H: PROCUREMENT OF FIREARMS AND AMMUNITION
CHAPTER 22: RADIO COMMUNICATION FACILITIES
CHAPTER 22A: INFORMATION AND COMMUNICATION TECHNOLOGY
CHAPTER 22B: TELECOMMUNICATIONS FACILITIES
CHAPTER 22C: PUBLIC INTERNET ACCESS
CHAPTER 22D: OPEN DATA POLICY
CHAPTER 22E: CITY-OWNED FIBER-OPTIC FACILITIES
CHAPTER 22G: OFFICE OF EMERGING TECHNOLOGY
CHAPTER 22H: DESIGNATION UNDER HEALTH INSURANCE PORTABILITY AND ACCOUNTABILITY ACT (HIPAA)
CHAPTER 22I: OFFICE OF CYBER SECURITY AND DUTIES OF THE CHIEF INFORMATION SECURITY OFFICER
CHAPTER 22J: ARTIFICIAL INTELLIGENCE TOOLS
CHAPTER 23: REAL PROPERTY TRANSACTIONS
CHAPTER 23A: SURPLUS PUBLIC LANDS ORDINANCE
CHAPTER 24: REDEVELOPMENT AGENCY
CHAPTER 24A: ADMINISTRATIVE STRUCTURE LOCAL RENT SUPPLEMENT PROGRAM IN THE OFFICE OF MAYOR
CHAPTER 24B: RELOCATION APPEALS BOARD
CHAPTER 25: STREET LIGHTING
CHAPTER 26. [RESERVED]
CHAPTER 27: HEALTHY NAIL SALON RECOGNITION PROGRAM
CHAPTER 28: ADMINISTRATIVE DEBARMENT PROCEDURE
CHAPTER 29: FINDINGS OF FISCAL RESPONSIBILITY AND FEASIBILITY
CHAPTER 29A: APPROVAL OF POWER PLANT; PLANNING CODE SEC. 303(q) CRITERIA
CHAPTER 29B: CHILD CARE FEASIBILITY STUDY FOR CITY AND CITY-FUNDED PROJECTS
CHAPTER 30: CENTRALIZATION OF WORKFORCE DEVELOPMENT
CHAPTER 31: CALIFORNIA ENVIRONMENTAL QUALITY ACT PROCEDURES AND FEES
CHAPTER 32: RESIDENTIAL REHABILITATION LOAN PROGRAM
CHAPTER 33: COMMISSION ON THE STATUS OF WOMEN
CHAPTER 33A: LOCAL IMPLEMENTATION OF THE UNITED NATIONS CONVENTION ON THE ELIMINATION OF ALL FORMS OF DISCRIMINATION AGAINST WOMEN (CEDAW)*
CHAPTER 34: NOTIFICATION TO ASSESSOR CONCERNING ZONING RECLASSIFICATIONS OF PROPERTY, CONDITIONAL USE PERMITS AND VARIANCES
CHAPTER 35: RESIDENTIAL, HOTEL, AND PDR COMPATIBILITY AND PROTECTION
CHAPTER 36: COMMUNITY IMPROVEMENTS AREA PLANS AND PROGRAMS
CHAPTER 37: RESIDENTIAL RENT STABILIZATION AND ARBITRATION ORDINANCE
CHAPTER 37A: RENT STABILIZATION AND ARBITRATION FEE
CHAPTER 37B: MIDTOWN PARK APARTMENTS
CHAPTER 37C: EVICTION PROTECTIONS FOR COMMERCIAL TENANTS DURING COVID-19 PANDEMIC
CHAPTER 38: COMMERCIAL LANDLORDS; ACCESS IMPROVEMENT OBLIGATIONS AND NOTICE TO SMALL BUSINESS TENANTS REGARDING DISABILITY ACCESS
CHAPTER 39: [RIGHT TO RETURN TO REVITALIZED PUBLIC HOUSING]
CHAPTER 40: HOUSING CODE ENFORCEMENT LOAN PROGRAM
CHAPTER 41: RESIDENTIAL HOTEL UNIT CONVERSION AND DEMOLITION
CHAPTER 41A: RESIDENTIAL UNIT CONVERSION AND DEMOLITION
CHAPTER 41B: COMMUNITY OPPORTUNITY TO PURCHASE ACT
CHAPTER 41C: TIME-SHARE CONVERSION ORDINANCE
CHAPTER 41D: RESIDENTIAL HOTEL VISITOR POLICIES
CHAPTER 41E. RESIDENTIAL HOTEL MAIL RECEPTACLE ORDINANCE
CHAPTER 41F: TOURIST HOTEL CONVERSION*
CHAPTER 41G: RESIDENTIAL HOTEL COVID-19 PROTECTIONS
CHAPTER 42: INDUSTRIAL DEVELOPMENT AUTHORITY
CHAPTER 43: MUNICIPAL FINANCE LAW
CHAPTER 44: ADULT DAY HEALTH CARE PLANNING COUNCIL
CHAPTER 45: JURY FEES
CHAPTER 47: PREFERENCE IN CITY AFFORDABLE HOUSING PROGRAMS
CHAPTER 48: RENTAL SUBSIDY PROGRAM FOR LOW-INCOME FAMILIES
CHAPTER 49: SECURITY DEPOSITS FOR RESIDENTIAL RENTAL PROPERTY
CHAPTER 49A: RESIDENTIAL TENANT COMMUNICATIONS
CHAPTER 49B: RESIDENTIAL RENTAL UNITS: LOCK REPLACEMENTS BY LANDLORD WHEN TENANTS VACATE
CHAPTER 50: NONPROFIT PERFORMING ARTS LOAN PROGRAM
CHAPTER 51: VOLUNTARY ARTS CONTRIBUTIONS PROGRAM
CHAPTER 52: SAN FRANCISCO CARBON MITIGATION PROGRAM
CHAPTER 53: URBAN AGRICULTURE
CHAPTER 53A: URBAN AGRICULTURE INCENTIVE ZONES ACT PROCEDURES
CHAPTER 54: SOUTHEAST COMMUNITY FACILITY COMMISSION
CHAPTER 56: DEVELOPMENT AGREEMENTS
CHAPTER 57: FILM COMMISSION
CHAPTER 58: RIGHT TO COUNSEL IN CIVIL MATTERS
CHAPTER 58A: RIGHT TO CIVIL COUNSEL FOR VICTIMS OF DOMESTIC VIOLENCE
CHAPTER 59: HEALTHY FOOD RETAILER ORDINANCE
CHAPTER 59A: FOOD SECURITY AND EQUITY REPORTS
CHAPTER 60: ASSISTED HOUSING PRESERVATION ORDINANCE
CHAPTER 61: WATERFRONT LAND USE
CHAPTER 62: DOMESTIC PARTNERSHIPS
CHAPTER 63: WATER EFFICIENT IRRIGATION ORDINANCE*
CHAPTER 64: CITY EMPLOYEE AND CITY CONTRACTOR SAFETY AND HEALTH
CHAPTER 65: RENT REDUCTION AND RELOCATION PLAN FOR TENANTS INCONVENIENCED BY SEISMIC WORK PERFORMED PURSUANT TO CHAPTERS 14 AND 15 OF THE SAN FRANCISCO BUILDING CODE
CHAPTER 65A: COMPENSATION, OR SUBSTITUTE HOUSING SERVICE, FOR TENANTS AFFECTED BY TEMPORARY SEVERANCE OF SPECIFIED HOUSING SERVICES DURING MANDATORY SEISMIC WORK REQUIRED BY BUILDING CODE CHAPTER 34B
CHAPTER 66: SEISMIC SAFETY RETROFIT PROGRAM
CHAPTER 67: THE SAN FRANCISCO SUNSHINE ORDINANCE OF 1999
CHAPTER 67A: CELL PHONES, PAGERS AND SIMILAR SOUND-PRODUCING ELECTRICAL DEVICES
CHAPTER 67B: PARENTAL LEAVE AND TELECONFERENCING
CHAPTER 68: CULTURAL EQUITY ENDOWMENT FUND
CHAPTER 69: SAN FRANCISCO HEALTH AUTHORITY
CHAPTER 70: IN-HOME SUPPORTIVE SERVICES PUBLIC AUTHORITY
CHAPTER 71: MILLS ACT CONTRACT PROCEDURES
CHAPTER 72: RELOCATION ASSISTANCE FOR LEAD HAZARD REMEDIATION
CHAPTER 74: RENT ESCROW ACCOUNT PROGRAM
CHAPTER 77: BUILDING INSPECTION COMMISSION APPEALS
CHAPTER 78: DEPARTMENT OF BUILDING INSPECTION PERMIT TRACKING SYSTEM
CHAPTER 79: PREAPPROVAL NOTICE FOR CERTAIN CITY PROJECTS
CHAPTER 79A: ADDITIONAL PREAPPROVAL NOTICE FOR CERTAIN CITY PROJECTS
CHAPTER 80: ANTI-BLIGHT ENFORCEMENT PROCEDURE
CHAPTER 80A: ORDERS TO VACATE DUE TO HAZARDOUS HOUSING CONDITIONS
CHAPTER 82: LOCAL HIRING POLICY FOR CONSTRUCTION
CHAPTER 83: FIRST SOURCE HIRING PROGRAM
CHAPTER 84: SAN FRANCISCO RESIDENTIAL RENT ASSISTANCE PROGRAM FOR PERSONS DISQUALIFIED FROM FEDERAL RENT SUBSIDY PROGRAMS BY THE FEDERAL QUALITY HOUSING AND WORK RESPONSIBILITY ACT OF 1998 (QHWRA)
CHAPTER 85: THE HOUSING INNOVATION PROGRAM
CHAPTER 86: CHILDREN AND FAMILIES FIRST COMMISSION
CHAPTER 87: FAIR HOUSING IMPLEMENTATION ORDINANCE
CHAPTER 88: PERFORMANCE AND REVIEW ORDINANCE OF 1999
CHAPTER 89: DEPARTMENT OF CHILD SUPPORT SERVICES
CHAPTER 90: ENTERTAINMENT COMMISSION
CHAPTER 90A: PROMOTING AND SUSTAINING MUSIC AND CULTURE
CHAPTER 91: LANGUAGE ACCESS
CHAPTER 92: REAL ESTATE LOAN COUNSELING AND EDUCATION
CHAPTER 93: PREGNANCY INFORMATION DISCLOSURE AND PROTECTION ORDINANCE
CHAPTER 94: THE SAN FRANCISCO PLAZA PROGRAM
CHAPTER 94A: THE SAN FRANCISCO SHARED SPACES PROGRAM
CHAPTER 94B: ENTERTAINMENT ZONES
CHAPTER 94D: GREATER DOWNTOWN COMMUNITY BENEFIT DISTRICT MASTER PERMITTING FOR ENTERTAINMENT ACTIVATION PROGRAM
CHAPTER 95: IDENTIFICATION CARDS
CHAPTER 96: COORDINATION BETWEEN THE POLICE DEPARTMENT AND THE DEPARTMENT OF POLICE ACCOUNTABILITY
CHAPTER 96A: LAW ENFORCEMENT REPORTING REQUIREMENTS
CHAPTER 96B: POLICY MAKING MARIJUANA OFFENSES THE LOWEST LAW ENFORCEMENT PRIORITY
CHAPTER 96C: POLICE INTERROGATION OF YOUTH - JEFF ADACHI YOUTH RIGHTS ORDINANCE
CHAPTER 96D: PRESENTATION OF YOUTH CASES
CHAPTER 96E [DOMESTIC VIOLENCE DATA REPORTING]*
CHAPTER 96F: COMMUNITY POLICING PLANS
CHAPTER 96G: LIMITS ON POLICE DEPARTMENT USE AND STORAGE OF DNA PROFILES
CHAPTER 96H: LAW ENFORCEMENT EQUIPMENT POLICIES
CHAPTER 96I: POLICE DEPARTMENT POLICIES AND PROCEDURES
CHAPTER 96J: PROTECTING ACCESS TO REPRODUCTIVE HEALTH CARE FACILITIES
CHAPTER 97: HEALTHCARE IMPACT REPORTS
CHAPTER 98: THE BETTER STREETS POLICY
CHAPTER 99: PUBLIC POWER IN NEW CITY DEVELOPMENTS
CHAPTER 100: PROCEDURES GOVERNING THE IMPOSITION OF ADMINISTRATIVE FINES
CHAPTER 101: RESTRICTING THE PURCHASE, SALE, OR DISTRIBUTION OF SUGAR-SWEETENED BEVERAGES BY OR FOR THE CITY
CHAPTER 102: OUR CHILDREN, OUR FAMILIES COUNCIL
CHAPTER 103: NON-COOPERATION WITH IDENTITY-BASED REGISTRY ORDINANCE
CHAPTER 104: COLLECTION OF SEXUAL ORIENTATION AND GENDER IDENTITY DATA
CHAPTER 105: CIGARETTE LITTER ABATEMENT FEE ORDINANCE
CHAPTER 106: CITY NAVIGATION CENTERS
CHAPTER 107: CULTURAL DISTRICTS
CHAPTER 107A: AFRICAN AMERICAN ARTS AND CULTURAL DISTRICT
CHAPTER 107B: CASTRO LESBIAN, GAY, BISEXUAL, TRANSGENDER, AND QUEER (LGBTQ) CULTURAL DISTRICT
CHAPTER 107C: AMERICAN INDIAN CULTURAL DISTRICT
CHAPTER 107D: SUNSET CHINESE CULTURAL DISTRICT
CHAPTER 109: PRIORITIZING 100% AFFORDABLE HOUSING
CHAPTER 110: FORGIVABLE LOAN FOR FIRST-TIME HOMEBUYERS
CHAPTER 111: HOUSING REPORTS FOR SENIORS AND PEOPLE WITH DISABILITIES
CHAPTER 115: AUTOMATED POINT OF SALE STATION REGISTRATION AND INSPECTION ORDINANCE
CHAPTER 116: COMPATIBILITY AND PROTECTION FOR RESIDENTIAL USES AND PLACES OF ENTERTAINMENT
CHAPTER 117: COOPERATIVE LIVING OPPORTUNITIES FOR MENTAL HEALTH PROGRAM
CHAPTER 118: PLACE FOR ALL PROGRAM
CHAPTER 119: SAFE PARKING PROGRAMS
CHAPTER 120: ADMINISTRATION OF AFFORDABLE HOUSING FUNDS
CHAPTER 121: CLOSURE OF JUVENILE HALL
CHAPTER 122: CLOSURE OF COUNTY JAIL 4
CHAPTER 123: LIBRARY LAUREATE PROGRAMS
CHAPTER 123A: LIBRARY READ TO RECOVERY PROGRAM
APPENDIX: Table of Initiative Ordinances and Policy Declarations
References to Ordinances
San Francisco Business and Tax Regulations Code
BUSINESS AND TAX REGULATIONS CODE
THE SAN FRANCISCO CODES
PREFACE TO THE BUSINESS AND TAX REGULATIONS CODE
ARTICLE 1: PERMIT PROCEDURES
ARTICLE 2: LICENSE FEES
ARTICLE 3: [REPEALED]
ARTICLE 4: [RESERVED]
ARTICLE 5: ELECTRICAL MUSICAL DEVICES
ARTICLE 6: COMMON ADMINISTRATIVE PROVISIONS
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ARTICLE 7: TAX ON TRANSIENT OCCUPANCY OF HOTEL ROOMS
ARTICLE 8: SUGARY DRINKS DISTRIBUTOR TAX ORDINANCE
ARTICLE 9: TAX ON OCCUPANCY OF PARKING SPACE IN PARKING STATIONS
ARTICLE 10: UTILITY USERS TAX
ARTICLE 10B: ACCESS LINE TAX
ARTICLE 11: STADIUM OPERATOR ADMISSION TAX
ARTICLE 12: BUSINESS REGISTRATION
ARTICLE 12-A: [REPEALED]
ARTICLE 12-A-1: GROSS RECEIPTS TAX ORDINANCE
ARTICLE 12-B: [REPEALED]
ARTICLE 12B-1: NEIGHBORHOOD BEAUTIFICATION AND GRAFFITI CLEAN-UP FUND TAX OPTION
ARTICLE 12-C: REAL PROPERTY TRANSFER TAX
ARTICLE 12-D: UNIFORM LOCAL SALES AND USE TAX
ARTICLE 13: CONNECTIONS TO THE POLICE DEPARTMENT TERMINAL ALARM PANEL
ARTICLE 14: TRANSPORTATION AUTHORITY
ARTICLE 15: BUSINESS IMPROVEMENT DISTRICTS PROCEDURE CODE
ARTICLE 15A: PUBLIC REALM LANDSCAPING, IMPROVEMENT AND MAINTENANCE ASSESSMENT DISTRICTS ("GREEN BENEFIT DISTRICTS")
ARTICLE 16: [REPEALED]
ARTICLE 17: [REPEALED]
ARTICLE 20: FINANCIAL INFORMATION PRIVACY ORDINANCE
ARTICLE 21: EARLY CARE AND EDUCATION COMMERCIAL RENTS TAX ORDINANCE
ARTICLE 22: PARKING STATIONS; REVENUE CONTROL EQUIPMENT
ARTICLE 23: VEHICLE REGISTRATION FEE EXPENDITURE PLAN
ARTICLE 28: HOMELESSNESS GROSS RECEIPTS TAX ORDINANCE
ARTICLE 29: VACANCY TAX ORDINANCE
ARTICLE 29A: EMPTY HOMES TAX ORDINANCE
ARTICLE 30: CANNABIS BUSINESS TAX
ARTICLE 32: TRAFFIC CONGESTION MITIGATION TAX
ARTICLE 33: OVERPAID EXECUTIVE GROSS RECEIPTS TAX
ARTICLE 36: [REPEALED]
ARTICLE 37: FAIR WAGES FOR EDUCATORS PARCEL TAX ORDINANCE
References to Ordinances
San Francisco Campaign and Governmental Conduct Code
San Francisco Environment Code
ENVIRONMENT CODE
THE SAN FRANCISCO CODES
PREFACE TO THE ENVIRONMENT CODE
CHAPTER 1: PRECAUTIONARY PRINCIPLE POLICY STATEMENT
CHAPTER 2: ENVIRONMENTALLY PREFERABLE PURCHASING ORDINANCE
CHAPTER 3: INTEGRATED PEST MANAGEMENT PROGRAM
CHAPTER 4: HEALTHY AIR AND CLEAN TRANSPORTATION PROGRAM
CHAPTER 5: RESOURCE CONSERVATION ORDINANCE
CHAPTER 7: MUNICIPAL GREEN BUILDING REQUIREMENTS*
CHAPTER 8: TROPICAL HARDWOOD AND VIRGIN REDWOOD BAN
CHAPTER 9: GREENHOUSE GAS EMISSIONS TARGETS AND DEPARTMENTAL ACTION PLANS
CHAPTER 10: TRANSPORTATION OF AGGREGATE MATERIALS
CHAPTER 11: CELL PHONE DISCLOSURE REQUIREMENTS
CHAPTER 12: URBAN FORESTRY COUNCIL
CHAPTER 13: ARSENIC-TREATED WOOD
CHAPTER 14: CONSTRUCTION AND DEMOLITION DEBRIS RECOVERY ORDINANCE*
CHAPTER 15: GREEN BUSINESS PROGRAM
CHAPTER 16: FOOD SERVICE AND PACKAGING WASTE REDUCTION ORDINANCE
CHAPTER 17: PLASTIC BAG REDUCTION ORDINANCE
CHAPTER 18: SOLAR ENERGY INCENTIVE PROGRAM
CHAPTER 19: MANDATORY RECYCLING AND COMPOSTING
CHAPTER 20: EXISTING BUILDINGS ENERGY PERFORMANCE
CHAPTER 21: CLEAN ENERGY FULL DISCLOSURE ORDINANCE
CHAPTER 22: SAFE DRUG DISPOSAL
CHAPTER 23: DRINK TAP ORDINANCE
CHAPTER 24: BOTTLED DRINKING WATER
CHAPTER 25: CLEAN CONSTRUCTION REQUIREMENTS FOR PUBLIC WORKS
CHAPTER 26: BETTER ROOF REQUIREMENTS
CHAPTER 27: ANTIBIOTIC USE IN FOOD ANIMALS
CHAPTER 28: FLAME RETARDANT CHEMICALS IN UPHOLSTERED FURNITURE AND JUVENILE PRODUCTS
CHAPTER 29: ELECTRIC VEHICLE READINESS IMPLEMENTATION*
CHAPTER 30: RENEWABLE ENERGY FOR COMMERCIAL BUILDINGS
CHAPTER 31: ELECTRIC VEHICLE AND CHARGING IN COMMERCIAL PARKING LOTS AND GARAGES*
CHAPTER 32: MANDATORY EDIBLE FOOD RECOVERY
References to Ordinances
San Francisco Fire Code
San Francisco Health Code
HEALTH CODE
THE SAN FRANCISCO CODES
PREFACE TO THE HEALTH CODE
ARTICLE 1: ANIMALS
ARTICLE 1A: ANIMAL SACRIFICE
ARTICLE 1B: PERFORMANCE OF WILD OR EXOTIC ANIMALS FOR PUBLIC ENTERTAINMENT OR AMUSEMENT
ARTICLE 1C: SALE OF ANIMALS
ARTICLE 1D: ANIMAL FUR PRODUCTS
ARTICLE 2: COMMUNICABLE DISEASES
ARTICLE 3: HOSPITALS
ARTICLE 4: DECEASED PERSONS
ARTICLE 5: PUBLIC HEALTH - GENERAL
ARTICLE 6: GARBAGE AND REFUSE
ARTICLE 7: LAUNDRIES
ARTICLE 8: FOOD AND FOOD PRODUCTS
ARTICLE 8A: CANNABIS CONSUMPTION PERMITS
ARTICLE 9: DAIRY AND MILK CODE
ARTICLE 10: MEAT AND MEAT PRODUCTS
ARTICLE 11: NUISANCES
ARTICLE 11A: BED BUG INFESTATION PREVENTION, TREATMENT, DISCLOSURE, AND REPORTING
ARTICLE 11B: HEALTHY BUILDINGS
ARTICLE 12: SANITATION - GENERAL
ARTICLE 12A: BACKFLOW PREVENTION
ARTICLE 12B: SOIL BORING AND WELL REGULATIONS
ARTICLE 12C: ALTERNATE WATER SOURCES FOR NON-POTABLE APPLICATIONS
ARTICLE 14: AMBULANCES AND ROUTINE MEDICAL TRANSPORT VEHICLES
ARTICLE 15: PUBLIC SWIMMING POOLS
ARTICLE 16: REGULATING THE USE OF 'ECONOMIC POISONS'
ARTICLE 17: DISPOSAL OF UNCLAIMED PERSONAL PROPERTY AT SAN FRANCISCO GENERAL HOSPITAL
ARTICLE 18: PROVIDING FOR ISSUANCE OF CITATIONS TO VIOLATORS
ARTICLE 19: SMOKING POLLUTION CONTROL
ARTICLE 19A: REGULATING SMOKING IN EATING ESTABLISHMENTS [SUSPENDED]
ARTICLE 19B: REGULATING SMOKING IN SHARED OFFICE WORKPLACE [SUSPENDED]
ARTICLE 19C: REGULATING SMOKING IN PUBLIC PLACES AND IN HEALTH, EDUCATIONAL AND CHILD CARE FACILITIES [SUSPENDED]
ARTICLE 19D: PROHIBITING CIGARETTE VENDING MACHINES
ARTICLE 19E: PROHIBITING SMOKING IN PLACES OF EMPLOYMENT AND CERTAIN SPORTS ARENAS [SUSPENDED]
ARTICLE 19F: PROHIBITING SMOKING IN ENCLOSED AREAS, CERTAIN UNENCLOSED AREAS, AND SPORTS STADIUMS
ARTICLE 19G: ENFORCEMENT OF SMOKING PROHIBITIONS
ARTICLE 19H: PERMITS FOR THE SALE OF TOBACCO
ARTICLE 19I: PROHIBITING SMOKING IN CITY PARK AND RECREATIONAL AREAS AND FARMERS' MARKETS
ARTICLE 19J: PROHIBITING PHARMACIES FROM SELLING TOBACCO PRODUCTS
ARTICLE 19K: PROHIBITING SALES OF TOBACCO PRODUCTS ON PROPERTY OWNED BY OR UNDER THE CONTROL OF THE CITY AND COUNTY OF SAN FRANCISCO
ARTICLE 19L: PROHIBITING SMOKING AT CERTAIN OUTDOOR EVENTS
ARTICLE 19M: DISCLOSURE TO PROSPECTIVE RESIDENTIAL TENANTS OF WHETHER A UNIT IS SMOKE FREE OR SMOKING OPTIONAL, AND INFORMING EXISTING RESIDENTIAL TENANTS WHERE SMOKING IS OPTIONAL
ARTICLE 19N: ELECTRONIC CIGARETTES - RESTRICTIONS ON SALE AND USE
ARTICLE 19O: [SMOKELESS TOBACCO - USE PROHIBITED AT ATHLETIC VENUES]
ARTICLE 19P: PROHIBITING THE SALE OF TOBACCO PRODUCTS TO PERSONS AGED 18, 19, OR 20
ARTICLE 19Q: PROHIBITING THE SALE OF FLAVORED TOBACCO PRODUCTS
ARTICLE 19R: PROHIBITING THE SALE OF ELECTRONIC CIGARETTES LACKING FOOD AND DRUG ADMINISTRATION PREMARKET APPROVAL
ARTICLE 19S: PROHIBITING THE SALE AND DISTRIBUTION OF TOBACCO PRODUCTS IN SAN FRANCISCO
ARTICLE 20: ALKYL NITRITES
ARTICLE 21: HAZARDOUS MATERIALS
ARTICLE 21A: RISK MANAGEMENT PROGRAM
ARTICLE 22: HAZARDOUS WASTE MANAGEMENT
ARTICLE 22A: ANALYZING SOILS FOR HAZARDOUS WASTE
ARTICLE 22B: CONSTRUCTION DUST CONTROL REQUIREMENTS
ARTICLE 23: VIDEO DISPLAY TERMINAL WORKER SAFETY
ARTICLE 24: CHLOROFLUOROCARBON RECOVERY AND RECYCLING
ARTICLE 25: MEDICAL WASTE GENERATOR REGISTRATION, PERMITTING, INSPECTIONS AND FEES
ARTICLE 26: COMPREHENSIVE ENVIRONMENTAL LEAD POISONING INVESTIGATION, MANAGEMENT AND ENFORCEMENT PROGRAM
ARTICLE 27: HEALTH SERVICE SYSTEM AGREEMENT
ARTICLE 28: MEDICAL CANNABIS USER AND PRIMARY CAREGIVER IDENTIFICATION CARDS
ARTICLE 29: LICENSING AND REGULATION OF MASSAGE PRACTITIONERS AND MASSAGE BUSINESSES
ARTICLE 30: REGULATION OF DIESEL BACKUP GENERATORS
ARTICLE 31: HUNTERS POINT SHIPYARD
ARTICLE 32: DISEASE PREVENTION DEMONSTRATION PROJECT
ARTICLE 34: HEALTHY PRODUCTS, HEALTHY CHILDREN ORDINANCE
ARTICLE 35: BIOLOGICAL AGENT DETECTORS
ARTICLE 36: CHILD COUGH AND COLD MEDICINE WARNING ORDINANCE
ARTICLE 37: TRANS FAT FREE RESTAURANT PROGRAM ORDINANCE
ARTICLE 38: ENHANCED VENTILATION REQUIRED FOR URBAN INFILL SENSITIVE USE DEVELOPMENTS
ARTICLE 39: COMMERCIAL DOG WALKING
ARTICLE 40: SAFE BODY ART
ARTICLE 41: MENTAL HEALTH
ARTICLE 42: [REPEALED]
ARTICLE 43: SURPLUS MEDICATION REPOSITORY AND DISTRIBUTION
ARTICLE 45: CITY-OPERATED ADULT RESIDENTIAL FACILITY
ARTICLE 46:
ARTICLE 47: ADULT SEX VENUES
ARTICLE 48: REQUIRING RETAIL PHARMACIES TO STOCK OPIOID ANTAGONISTS AND BUPRENORPHINE
ARTICLE 49: SPECIMEN TEST COLLECTION SITES
References to Ordinances
San Francisco Municipal Elections Code
San Francisco Labor and Employment Code
San Francisco Park Code
San Francisco Planning Code
San Francisco Zoning Maps
San Francisco Police Code
POLICE CODE
THE SAN FRANCISCO CODES
PREFACE TO THE POLICE CODE
ARTICLE 1: PUBLIC NUISANCES
ARTICLE 1.1: REGULATING THE USE OF VEHICLES FOR HUMAN HABITATION
ARTICLE 1.2 DISCRIMINATION IN HOUSING AGAINST FAMILIES WITH MINOR CHILDREN
ARTICLE 1.3: TEMPORARY MORATORIUM ON RENTAL INCREASES RENT ROLLBACK BASED UPON APRIL 15, 1979, RENTAL RATES AND REFUNDING ANY RENT INCREASES
ARTICLE 1.5: DISPLAY OF LIFE AND PROPERTY CONSERVATION DECALS
ARTICLE 2: DISORDERLY CONDUCT
ARTICLE 3: GAMES OF CHANCE
ARTICLE 4: PARADES
ARTICLE 4.5: FUNERAL PROCESSION ESCORTS
ARTICLE 5: OFFENSIVE POWDERS
ARTICLE 6: FRAUD AND DECEIT
ARTICLE 7: ANIMALS AND BIRDS
ARTICLE 7.1: HORSE-DRAWN VEHICLES
ARTICLE 8: MINORS
ARTICLE 9: MISCELLANEOUS CONDUCT REGULATIONS
ARTICLE 9.5: PROHIBITING OF PROFESSIONAL STRIKEBREAKERS
ARTICLE 9.6: REGULATIONS FOR SOLICITATION FOR CHARITABLE PURPOSES
ARTICLE 10: REGULATIONS FOR ADVERTISING
ARTICLE 10.1: REGULATING EXPOSURE OF PHOTOGRAPHS, CARTOONS OR DRAWINGS ON NEWSRACKS
ARTICLE 10.2: REGULATION OF COMPUTER RENTAL BUSINESSES
ARTICLE 11: REGULATIONS FOR AMUSEMENTS
ARTICLE 11.1: COMMERCIAL DISPLAY OF DEAD HUMAN BODIES
ARTICLE 11.2: REGULATIONS FOR ADULT THEATERS AND ADULT BOOKSTORES PERMIT AND LICENSE PROVISIONS
ARTICLE 12: REGULATIONS FOR AUTOMOBILES
ARTICLE 13: MISCELLANEOUS REGULATIONS FOR PROFESSIONS AND TRADES
ARTICLE 13.1: JUNK DEALERS - PERMIT AND REGULATION
ARTICLE 13.2 BICYCLE MESSENGER BUSINESSES
ARTICLE 13.3: CAR RENTAL BUSINESSES
ARTICLE 13.4: REDUCING RENTAL-CAR BURGLARIES
ARTICLE 14: LICENSES FOR ADVERTISING
ARTICLE 15: LICENSES FOR AMUSEMENTS
ARTICLE 15.1: ENTERTAINMENT REGULATIONS PERMIT AND LICENSE PROVISIONS
ARTICLE 15.2: ENTERTAINMENT REGULATIONS FOR EXTENDED-HOURS PREMISES
ARTICLE 15.3: PROHIBITING NUDE PERFORMERS, WAITERS AND WAITRESSES
ARTICLE 15.4: ENCOUNTER STUDIOS
ARTICLE 15.5: NUDE MODELS IN PUBLIC PHOTOGRAPHY STUDIOS
ARTICLE 15.6: ESCORT SERVICES
ARTICLE 15.7: EVENT PROMOTERS
ARTICLE 16: REGULATION OF CANNABIS
ARTICLE 17: MISCELLANEOUS LICENSE REGULATIONS
ARTICLE 17.1: REGULATIONS FOR FORTUNETELLING; PERMIT AND LICENSE PROVISIONS
ARTICLE 18: SAN FRANCISCO POLICE PISTOL RANGE
ARTICLE 19: DISPOSAL OF UNCLAIMED PROPERTY
ARTICLE 20: REPRODUCING AND FURNISHING REPORTS
ARTICLE 21: BAN ON PUBLIC USE OF GAS-POWERED LANDSCAPING EQUIPMENT
ARTICLE 22: CITATIONS FOR VIOLATIONS OF CERTAIN PROVISIONS OF THE HEALTH CODE AND POLICE CODE
ARTICLE 23: REGULATIONS FOR PORT AREA*
ARTICLE 24: REGULATING STREET ARTISTS*
ARTICLE 25: REGULATIONS FOR PRIVATE PROTECTION AND SECURITY SERVICES*
ARTICLE 26: REGULATIONS FOR PUBLIC BATH HOUSES
ARTICLE 27: REGULATIONS FOR MORTGAGE MODIFICATION CONSULTANTS
ARTICLE 28: REGULATIONS FOR PAWNBROKERS PERMIT AND LICENSE PROVISIONS
ARTICLE 29: REGULATION OF NOISE
ARTICLE 30: PERMITS FOR TOW CAR DRIVERS
ARTICLE 30.1: PERMITS FOR TOW CAR FIRMS
ARTICLE 31: REGULATIONS FOR TEMPORARY HELIPORTS AND PERMIT PROVISIONS
ARTICLE 32: REGULATIONS FOR CONDUCTING BINGO GAMES
ARTICLE 32A: REGULATIONS FOR CONDUCTING POKER GAMES
ARTICLE 33: PROHIBITING DISCRIMINATION BASED ON RACE, COLOR, ANCESTRY, NATIONAL ORIGIN, PLACE OF BIRTH, SEX, AGE, RELIGION, CREED, DISABILITY, SEXUAL ORIENTATION, GENDER IDENTITY, WEIGHT, OR HEIGHT
ARTICLE 33B: PROHIBITION AGAINST DISCRIMINATION BY CLUBS OR ORGANIZATIONS WHICH ARE NOT DISTINCTLY PRIVATE
ARTICLE 33K: [EXPIRED]
ARTICLE 33L: [EXPIRED]
ARTICLE 33M: [EXPIRED]
ARTICLE 34: REGULATIONS FOR PHOTOGRAPHERS - PERMIT AND LICENSE PROVISIONS
ARTICLE 35: FIREARM STRICT LIABILITY ACT
ARTICLE 36: PROHIBITING THE CARRYING OF A FIREARM WHILE UNDER THE INFLUENCE OF AN ALCOHOLIC BEVERAGE OR DRUG, OR POSSESSION OF A FIREARM WHILE UPON PUBLIC PREMISES SELLING OR SERVING ALCOHOLIC BEVERAGES
ARTICLE 36A: [SALE, MANUFACTURE, AND DISTRIBUTION OF FIREARMS AND AMMUNITION; POSSESSION OF HANDGUNS]
ARTICLE 36B: STORAGE OF FIREARMS IN MOTOR VEHICLES
ARTICLE 36C: PROHIBITION OF FIREARMS AT PUBLIC GATHERINGS
ARTICLE 36D: GUN VIOLENCE RESTRAINING ORDERS
ARTICLE 37: POLICE EMERGENCY ALARM ORDINANCE
ARTICLE 38: PROHIBITING DISCRIMINATION ON THE BASIS OF AIDS AND ASSOCIATED CONDITIONS
ARTICLE 39: PEDICABS
ARTICLE 41: PROHIBITING THE SALE OR POSSESSION OF REPLICA HYPODERMIC NEEDLES OR SYRINGES
ARTICLE 42: SALE AND DISPLAY OF AEROSOL PAINT CONTAINERS AND MARKER PENS
ARTICLE 42A: COLOR TIRES
ARTICLE 42B: MERCURY THERMOMETERS
ARTICLE 42D: SALE AND DISPLAY OF PRODUCTS CONTAINING HYDROFLUORIC ACID
ARTICLE 43: ACCESS TO REPRODUCTIVE HEALTH CARE FACILITIES
ARTICLE 44: CLOSED CAPTIONS ACTIVATION REQUIREMENT ORDINANCE
ARTICLE 45: FIREARMS AND WEAPONS VIOLENCE PREVENTION ORDINANCE
ARTICLE 46: PROHIBITING SELF-SERVICE MERCHANDISING OF TOBACCO PRODUCTS EXCEPT IN PLACES TO WHICH MINORS HAVE NO ACCESS
ARTICLE 47: PERSONAL WATERCRAFT
ARTICLE 48: LASER POINTERS
ARTICLE 49: PROCEDURES FOR CONSIDERING ARRESTS AND CONVICTIONS AND RELATED INFORMATION IN EMPLOYMENT AND HOUSING DECISIONS
ARTICLE 50: CRIMINAL HISTORY IN ADMISSION TO POST-SECONDARY EDUCATIONAL INSTITUTIONS
ARTICLE 51: STORMWATER FLOOD RISK DISCLOSURE
ARTICLE 52: OCCUPANT'S RIGHT TO CHOOSE A COMMUNICATIONS SERVICES PROVIDER
ARTICLE 53: REGULATION OF THIRD-PARTY FOOD DELIVERY SERVICES
ARTICLE 55: ACCEPTANCE OF CASH BY BRICK-AND-MORTAR BUSINESSES
ARTICLE 56: VEHICLE SIDESHOWS
ARTICLE 57: SUPERMARKET CLOSURE ORDINANCE
ARTICLE 58: TENDERLOIN RETAIL ESTABLISHMENT PILOT PROGRAM
References to Ordinances
San Francisco Port Code
San Francisco Public Works Code
PUBLIC WORKS CODE
THE SAN FRANCISCO CODES
PREFACE TO THE PUBLIC WORKS CODE
ARTICLE 1: GENERAL REQUIREMENTS
ARTICLE 2: PUBLIC CONTRACT PROCEDURE
ARTICLE 2.1: PERMIT FEES AND OCCUPANCY ASSESSMENTS
ARTICLE 2.3: HUNTERS POINT SHIPYARD
ARTICLE 2.4: EXCAVATION IN THE PUBLIC RIGHT-OF-WAY
ARTICLE 3: REGULATIONS IN REGARD TO WORKING CONDITIONS
ARTICLE 4: SEWERS
ARTICLE 4.1: INDUSTRIAL WASTE
ARTICLE 4.2. SEWER SYSTEM MANAGEMENT
ARTICLE 4.3: SEWERS
ARTICLE 5: STREET FLOWER MARKETS
ARTICLE 5.1: ANTI-LITTER RECEPTACLES
ARTICLE 5.2: TABLES AND CHAIRS IN PUBLIC SIDEWALK OR ROADWAY AREAS
ARTICLE 5.3: DISPLAY OF FRUITS AND VEGETABLES OR NONFOOD MERCHANDISE ON PUBLIC SIDEWALKS
ARTICLE 5.4: REGULATION OF NEWSRACKS
ARTICLE 5.5: DISTRIBUTION OF FREE SAMPLE MERCHANDISE ON PUBLIC PROPERTY
ARTICLE 5.6: POSTING OF SIGNS ON CITY-OWNED LAMP POSTS OR UTILITY POLES
ARTICLE 5.7: HANDBILL DISTRIBUTION ON PRIVATE PREMISES; DISPLAY OF BANNERS
ARTICLE 5.8: PERMIT REGULATIONS FOR MOBILE FOOD FACILITIES CONCERNING PRODUCTS FOR HUMAN CONSUMPTION
ARTICLE 5.9: PERMIT REGULATIONS FOR VENDORS
ARTICLE 6: STREET IMPROVEMENT PROCEDURE
ARTICLE 6.1: IMPROVEMENT PROCEDURE CODE
ARTICLE 7: MAINTENANCE DISTRICTS
ARTICLE 9: UNACCEPTED STREETS
ARTICLE 11: SPUR TRACKS
ARTICLE 13: ENGINEERING INSPECTION
ARTICLE 14: UNDERGROUND PIPES, WIRES AND CONDUITS
ARTICLE 15: MISCELLANEOUS
ARTICLE 16: URBAN FORESTRY ORDINANCE
ARTICLE 16.1: TREE DISPUTE RESOLUTION
ARTICLE 17: CONTROL OF DUMPS DISPOSING OF MATERIALS FROM CONSTRUCTION OR DEMOLITION
ARTICLE 18: UTILITY FACILITIES
ARTICLE 19: PUBLIC TELEPHONE BOOTHS ON PUBLIC SIDEWALKS
ARTICLE 20: PROHIBITED BICYCLE ACTIONS AND TRANSACTIONS
ARTICLE 21: RESTRICTION OF USE OF POTABLE WATER FOR SOIL COMPACTION AND DUST CONTROL ACTIVITIES
ARTICLE 22: RECLAIMED WATER USE
ARTICLE 23: GRAFFITI REMOVAL AND ABATEMENT
ARTICLE 24: SHOPPING CARTS
ARTICLE 25: PERSONAL WIRELESS SERVICE FACILITIES
ARTICLE 26*: ILLEGAL DUMPING
ARTICLE 27: SURFACE-MOUNTED FACILITIES
References to Ordinances
San Francisco Subdivision Code
San Francisco Transportation Code
Comprehensive Ordinance List
San Francisco Building Inspection Commission (BIC) Codes
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SEC. 6.8-2. CREDITS AND EXEMPTIONS.
   The credits and exemptions set forth in Articles 6, 7, 8, 9, 10, 10B, 11, 12, 12-A-1, 12-C, 21, 28, 29, 29A , 30, 32, and 33, in laws applicable to fees administered pursuant to Article 6, and in laws applicable to assessments levied pursuant to the Property and Business Improvement District Law of 1994 (California Streets and Highways Code sections 36600 et seq.) or Article 15 of this Code, are provided on the assumption that the City has the power to offer such credits and exemptions. If a credit or exemption is invalidated by a court of competent jurisdiction, the taxpayer must pay any additional amount that the taxpayer would have owed but for such invalid credit or exemption. Amounts owed as a result of the invalidation of a credit or exemption that are paid within three years after the decision of the court becomes final shall not be subject to interest or penalties.
(Added by Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021; Ord. 224-23, File No. 230898, App. 11/3/2023, Eff. 12/4/2023)
SEC. 6.9-1. RETURNS AND PAYMENTS.
New Ordinance Notice
Publisher's Note: This section has been AMENDED by new legislation (Ord. 51-24 , approved 3/22/2024, effective 4/22/2024, retro. 1/1/2024). The text of the amendment will be incorporated under the new section number when the amending legislation is operative.
   (a)   Returns Generally. Except as otherwise provided in this Business and Tax Regulations Code, on or before the due date, or in the event of cessation of business within 15 days of such cessation, each taxpayer shall file a return for the subject period on a form provided by the Tax Collector, regardless of whether there is a tax liability owing. A taxpayer who has not received a return form from the Tax Collector is responsible for obtaining such form and filing a return, and the failure of the Tax Collector to furnish the taxpayer with a return shall not relieve the taxpayer of any payment or filing obligation. Returns shall show the amount of tax paid, collected, or otherwise due for the subject period and such other information as the Tax Collector may require. Each taxpayer shall transmit the return, together with the remittance of the tax due, to the Tax Collector at the Tax Collector’s Office on or before the due date specified in this Section 6.9-1. Filing a return that the Tax Collector determines to be incomplete in any material respect may be deemed failure to file a return in violation of this Section 6.9-1(a).
   (b)   Special Rules for Third-Party Taxes and the Stadium Operator Admission Tax.
      (1)   Returns shall show the amount of tax required to be collected for the subject period, separately, for each location at which the operator conducts business, and such other information as the Tax Collector requires. The Tax Collector may require returns to show the total number of transactions upon which tax was required to be collected and the amount of tax due on each such transaction, and for each location at which the operator conducts business. The Tax Collector may inspect, examine, and copy records for each such location separately, and may issue deficiency and jeopardy determinations pursuant to this Article 6 for each such location separately, or in combination with one or more other locations at which the operator conducts business.
      (2)   When a return is filed without full remittance of the amount reported to be due, the amount remaining unpaid, together with any nonpayment penalties, is immediately due and payable and may be collected by the Tax Collector forthwith.
   (c)   Gross Receipts Tax, Early Care and Education Commercial Rents Tax, Homelessness Gross Receipts Tax, Cannabis Business Tax, and Overpaid Executive Gross Receipts Tax.
      (1)   Annual Due Date. Except for any extensions granted under Section 6.9-4 or as otherwise provided in this Business and Tax Regulations Code, returns and payments of the Gross Receipts Tax (Article 12-A-1) (including the tax on administrative office business activities imposed under Section 953.8 of Article 12-A-1), the Early Care and Education Commercial Rents Tax (Article 21), the Homelessness Gross Receipts Tax (Article 28) (including the homelessness administrative office tax imposed under Section 2804(d) of Article 28), the Cannabis Business Tax (Article 30), and the Overpaid Executive Gross Receipts Tax (Article 33) (including the overpaid executive administrative office tax imposed under Section 3303(d) of Article 33) are due and payable, and shall be delinquent if not submitted and paid to the Tax Collector, on or before the last day of February of the succeeding year.
      (2)   Small Business Exemption. A person or combined group that qualifies for the small business exemption in Section 954.1 of Article 12-A-1 shall be exempt from filing a Gross Receipts Tax return, an Early Care and Education Commercial Rents Tax return, and, except for a person or combined group subject to the overpaid executive administrative office tax imposed under Section 3303(d) of Article 33, an Overpaid Executive Gross Receipts Tax return. Notwithstanding the preceding sentence, any person taking the Payroll Expense Tax Exclusion Credit in Section 960 of Article 12-A-1 must file a Gross Receipts Tax return, and any person taking the credit for child care facilities in Section 2106.1 of Article 21 must file an Early Care and Education Commercial Rents Tax return, regardless of whether such person qualifies for the small business exemption from the Gross Receipts Tax.
      (3)   Estimated Tax Payments. Except as provided in Section 6.9-1(c)(3)(D) with respect to estimated tax payments of the Gross Receipts Tax, every person or combined group liable for payment of the Gross Receipts Tax (Article 12-A-1) (including the tax on administrative office business activities imposed under Section 953.8 of Article 12-A-1), the Early Care and Education Commercial Rents Tax (Article 21), the Homelessness Gross Receipts Tax (Article 28) (including the homelessness administrative office tax imposed under Section 2804(d) of Article 28), the Cannabis Business Tax (Article 30), or the Overpaid Executive Gross Receipts Tax (Article 33) (including the overpaid executive administrative office tax imposed under Section 3303(d) of Article 33) shall make three estimated tax payments, in addition to the annual payments in Section 6.9-1(c)(1), as follows:
         (A)   Due Dates. The first, second, and third estimated tax payments for a tax year shall be due and payable, and shall be delinquent if not paid on or before, April 30, July 31, and October 31, respectively, of that tax year. Estimated tax payments shall be a credit against the person or combined group’s total annual liability, as applicable, for the Gross Receipts Tax (including the tax on administrative office business activities imposed under Section 953.8 of Article 12-A-1), Early Care and Education Commercial Rents Tax, Homelessness Gross Receipts Tax (including the homelessness administrative office tax imposed under Section 2804(d) of Article 28), Cannabis Business Tax, or Overpaid Executive Gross Receipts Tax (including the overpaid executive administrative office tax imposed under Section 3303(d) of Article 33), for the tax year in which such estimated tax payments are due.
         (B)   Gross Receipts Tax Estimated Tax Payments. A person or combined group’s estimated tax payments of Gross Receipts Tax, including the tax on administrative office business activities imposed under Section 953.8 of Article 12-A-1, shall each equal the lesser of:
            (i)   25% of the Gross Receipts Tax liability (including any liability for the tax on administrative office business activities imposed under Section 953.8 of Article 12-A-1) shown on the person or combined group’s return for the tax year (or, if no return is filed, 25% of the person or combined group’s actual Gross Receipts Tax liability for the tax year); or
            (ii)   25% of the Gross Receipts Tax liability (including any liability for the tax on administrative office business activities imposed under Section 953.8 of Article 12-A-1) as determined by applying the applicable Gross Receipts Tax rates and small business exemption in Section 954.1 of Article 12-A-1 for the current tax year to the taxable gross receipts shown on the person or combined group’s return for the preceding tax year (or, if subject to the tax on administrative office business activities imposed under Section 953.8 of Article 12-A-1 for the preceding tax year, by applying the applicable administrative office tax rate for the current tax year to the total payroll expense attributable to the City shown on the person or combined group’s return for the preceding tax year). If the person or combined group did not file a return for the preceding tax year, the person or combined group shall owe no estimated tax payments of Gross Receipts Taxes (or estimated tax payments of the tax on administrative office business activities imposed under Section 953.8 of Article 12-A-1) for the current tax year. For purposes of this Section 6.9-1(c)(3)(B)(ii), “taxable gross receipts” means a person or combined group’s gross receipts, not excluded under Section 954 of Article 12-A-1, attributable to the City.
         (C)   Estimated Tax Payments for Early Care and Education Commercial Rents Tax, Homelessness Gross Receipts Tax, Cannabis Business Tax, and Overpaid Executive Gross Receipts Tax. A person or combined group’s estimated tax payments of the Early Care and Education Commercial Rents Tax, Homelessness Gross Receipts Tax (including the homelessness administrative office tax imposed under Section 2804(d) of Article 28), Cannabis Business Tax, and Overpaid Executive Gross Receipts Tax (including the overpaid executive administrative office tax imposed under Section 3303(d) of Article 33), shall each equal the lesser of:
            (i)   25% of the applicable tax liability shown on the person or combined group’s return for the tax year (or, if no return is filed, 25% of the person or combined group’s actual tax liability for the tax year); or
            (ii)   25% of the applicable tax liability shown on the person or combined group’s return for the preceding tax year. If the person or combined group did not file a return for the preceding tax year, the person or combined group shall be deemed to have filed a return showing no liability for purposes of this Section 6.9-1(c)(3)(C)(ii), and no estimated tax payments of that tax shall be due for the current tax year.
         (D)   Lessor of Residential Real Estate Exemption. Notwithstanding any other provision in this Section 6.9-1(c)(3), a lessor of residential real estate, as defined in Section 954.1 of Article 12-A-1, shall not be required to make estimated tax payments under this Section 6.9-1(c)(3), but shall pay its full Gross Receipts Tax liability, Homelessness Gross Receipts Tax liability, and Overpaid Executive Gross Receipts Tax liability on or before the last day of February of the succeeding year, if the lessor’s gross receipts within the City shown on the lessor’s return for either the current tax year or the preceding tax year did not exceed the threshold in Section 954.1(b) of Article 12-A-1.
   (d)   Transient Occupancy Tax, Tourism Improvement District Assessment, Moscone Expansion District Assessment, and Parking Tax.
      (1)   Monthly Due Date. Except for any extensions granted under Section 6.9-4 or as otherwise provided in this Business and Tax Regulations Code, returns and payments of the Transient Occupancy Tax (Article 7), Tourism Improvement District Assessment (referenced in subsection (d)(2)), Moscone Expansion District Assessment (referenced in subsection (d)(3)), and Parking Tax (Article 9) shall be filed monthly and are due and payable, and shall be delinquent if not submitted and paid to the Tax Collector, for each month, on or before the last day of the following month.
      (2)   For purposes of this subsection (d), “Tourism Improvement District” and “Tourism Improvement District Assessment” mean the business-based improvement district and the assessment imposed under the district management plan, respectively, approved by the Board of Supervisors in Resolution No. 381-22 (File No. 220784), as such district and plan may be modified from time to time.
      (3)   For purposes of this subsection (d), “Moscone Expansion District” and “Moscone Expansion District Assessment” mean the business-based improvement district and the assessment imposed under the district management plan, respectively, approved by the Board of Supervisors in Resolution No. 427-13 (File No. 131128), as such district and plan may be modified from time to time.
      (4)   Deemed Small Operators of Parking Stations. For tax periods beginning on or after January 1, 2024, a “Deemed Small Operator” is a parking station operator that has gross revenues from Rent that do not exceed $40,000 annually attributed to rent from parking operations. Any valet parking operator required to hold a permit under Police Code Section 1216 shall not be a “Deemed Small Operator.” Notwithstanding any other provision of this Code, a Deemed Small Operator shall be relieved of certain obligations, specified in subsection (A) below, provided it meets all of the requirements of subsection (B) below, and is not disqualified for such relief under subsection (C) below.
         (A)   A Deemed Small Operator shall be relieved of the following obligations:
            (i)   To obtain a certificate of authority from the Tax Collector under Section 6.6-1(a) or execute a bond under Section 6.6-1(h).
            (ii)   To make monthly tax remittances pursuant to Section 6.9-1(d)(1), provided that its gross revenues from rent do not exceed $40,000 annually. At any time that the gross revenues from rent exceed $40,000 annually, the operator must report and file monthly tax returns as required by Section 6.9-1(d)(1) beginning with the following month.
            (iii)   For a Deemed Small Operator of a parking station, to pay the Revenue Control Equipment Compliance Fee in Article 22, Section 2219.5 of this Business and Tax Regulations Code for that parking station, and to hold a commercial parking permit under Section 1215(b) of the Police Code.
         (B)   To be eligible for relief under this Section 6.9-1(d)(4), a Deemed Small Operator must meet all of the following requirements:
            (i)   Register for relief using the form prescribed by the Tax Collector for that purpose, and provide the information required by the Tax Collector. The operator shall demonstrate to the satisfaction of the Tax Collector that it meets all of the requirements of this Section 6.9-1(d)(4).
            (ii)   Maintain documents and records of all parking transactions in a manner acceptable to the Tax Collector. Such documents and records must objectively substantiate any relief claimed under this Section 6.9-1(d)(4) and be provided to the Tax Collector upon request.
            (iii)   Timely file with the Tax Collector annually a Parking Tax return, regardless of the amount of tax liability shown on the return. All returns shall be filed on or before January 31 of each year.
         (C)   Any operator that makes a material misrepresentation in a return, fails to amend a return within seven days of a material change, or fails to comply in a timely manner with a rule or regulation promulgated by the Tax Collector shall, in addition to any other liability that may be imposed under the provisions of this Article 6, be ineligible to claim relief under this Section 6.9-1(d)(4).
      (5)   Short-Term Rental Hosts.
         (A)   For tax periods beginning on or after January 1, 2024, a Short-Term Rental Host (as defined in subsection (d)(5)(C)) shall timely file a Transient Occupancy Tax return and Tourism Improvement District Assessment return with the Tax Collector and remit Transient Occupancy Taxes and Tourism Improvement District Assessments annually in lieu of the monthly returns and remittances required under Section 6.9-1(d)(1), regardless of the amount of tax liability shown on the returns. All returns shall be filed and payments remitted on or before January 31 of each year. A Short-Term Rental Host shall not be required to obtain a certificate of authority from the Tax Collector under Section 6.6-1.
         (B)   Notwithstanding subsection (d)(5)(A), a Qualified Website Company (as defined in subsection (d)(5)(D)) shall collect and remit all Transient Occupancy Taxes and Tourism Improvement District Assessments, and file monthly Transient Occupancy Tax returns and Tourism Improvement District Assessment returns in the form required by the Tax Collector, on behalf of all Short-Term Rental Hosts that rent out their residences through the Qualified Website Company’s platform. Short-Term Rental Hosts that do business only through one or more Qualified Website Companies shall be relieved of their annual filing obligations under subsection (d)(5)(A). Short-Term Rental Hosts that do business both through one or more Qualified Website Companies and otherwise must file annual returns under subsection (d)(5)(A) for the portion of their tax and assessment liability not reported by a Qualified Website Company.
         (C)   For purposes of this subsection (d)(5), a “Short-Term Rental Host” is a person who rents out any portion of their residence, the rents from which are subject to the Transient Occupancy Tax (Article 7).
         (D)   For purposes of this subsection (d)(5), a “Qualified Website Company” is a person that agrees to act as the agent of all Short-Term Rental Hosts that rent their residences through the person’s platform for purposes of collecting and remitting the Transient Occupancy Tax and filing Transient Occupancy Tax returns. To qualify as a Qualified Website Company the person must meet both of the following requirements, and may not begin collecting, remitting, and reporting as a Qualified Website Company until the Tax Collector has confirmed that these requirements have been met:
            (i)   Apply for and receive a certificate of authority under Section 6.6-1; and
            (ii)   Submit a declaration to the Tax Collector, in the form required by the Tax Collector, that attests that the person has complied with the requirements of this subsection (d)(5)(D) and will comply with the requirements of subsection (d)(5)(B) either retroactively to January 1, 2024, or from any later date specified in the declaration, but in no case no later than the first day of the second month following the month in which the person submits the declaration.
   (e)   Utility Users Tax and Access Line Tax; Monthly Due Date. Except for any extensions granted under Section 6.9-4 or as otherwise provided in this Business and Tax Regulations Code, returns and payments of the Utility Users Tax (Article 10) and the Access Line Tax (Article 10B) shall be filed monthly and are due and payable, and shall be delinquent if not submitted and paid to the Tax Collector, for each month, on or before the last day of the following month.
   (f)   Stadium Operator Admission Tax; Due Dates. Except for any extensions granted under Section 6.9-4 or as otherwise provided in this Business and Tax Regulations Code, returns and payments of the Stadium Operator Admission Tax (Article 11) shall be filed as provided in Section 804 of Article 11, and are due and payable, and shall be delinquent if not submitted and paid to the Tax Collector, by the date provided in Section 804.
   (g)   Business Registration Certificate; Annual Due Date. Except for any extensions granted under Section 6.9-4 or as otherwise provided in this Business and Tax Regulations Code, returns and payments of the Business Registration Fee (Article 12) shall be filed annually and are due and payable, and shall be delinquent if not submitted and paid to the Tax Collector, on or before the last day of May preceding the registration year commencing July 1 of that year.
   (h)   Sugary Drinks Distributor Tax; Quarterly Due Date. Except for any extensions granted under Section 6.9-4 or as otherwise provided in this Business and Tax Regulations Code, returns and payments of the Sugary Drinks Distributor Tax (Article 8) shall be filed quarterly and are due and payable, and shall be delinquent if not submitted and paid to the Tax Collector, for each calendar quarter, on or before the last day of the month immediately following each calendar quarter.
   (i)   Traffic Congestion Mitigation Tax; Monthly Due Date. Except for any extensions granted under Section 6.9-4 or as otherwise provided in this Business and Tax Regulations Code, returns and payments of the Traffic Congestion Mitigation Tax (Article 32) shall be filed monthly and are due and payable, and shall be delinquent if not submitted and paid to the Tax Collector, for each month, on or before the last day of the following month.
   (j)   Vacancy Tax.
      (1)   Annual Due Date. Except as otherwise provided in this Business and Tax Regulations Code, returns and payments of the Vacancy Tax (Article 29) shall be filed annually and are due and payable, and shall be delinquent if not submitted and paid to the Tax Collector, on or before the last day of February of the succeeding year.
      (2)   Additional Filing Requirements. In addition to the filing requirements in Section 6.9-1(j)(1), anyone that is an owner, lessee, or sublessee of Taxable Commercial Space, as that term is defined in Article 29 of the Business and Tax Regulations Code, at any time during a calendar year shall file a Vacancy Tax return, in the form and manner prescribed by the Tax Collector, on or before the last day of February of the succeeding year.
      (3)   Notwithstanding Section 6.22-1 of this Article 6, the Tax Collector may make public the following information regarding each Taxable Commercial Space, as that term is defined in Section 2903 of Article 29, whether obtained from the returns filed under Sections 6.9-1(j)(1) or (2) or otherwise:
         (A)   The name of the person or persons required to file a return for any tax year with respect to the Taxable Commercial Space, and whether each such person filed a return;
         (B)   The name of the person or persons required to pay the Vacancy Tax for any tax year with respect to the Taxable Commercial Space;
         (C)   The address and block and lot number of the Taxable Commercial Space;
         (D)   Whether the Taxable Commer- cial Space was kept Vacant during a tax year for purposes of Article 29 of the Business and Tax Regulations Code; and
         (E)   The rate of the Vacancy Tax applicable to the Taxable Commercial Space for a tax year.
   (k)   Empty Homes Tax.
      (1)   Annual Due Date. Except as otherwise provided in this Business and Tax Regulations Code, returns and payments of the Empty Homes Tax (Article 29A) shall be filed annually and are due and payable, and shall be delinquent if not submitted and paid to the Tax Collector, on or before the last day of April of the succeeding year, or in the event the Residential Unit is sold or transferred within 45 days after such sale or transfer.
      (2)   Additional Filing Requirements. In addition to the filing requirements in subsection (k)(1), each person that owns a Residential Unit at any time during a tax year shall file a return for that tax year, unless that person is exempt from the Empty Homes Tax with respect to that Residential Unit under any one of sub- sections (a) through (d) of Section 2955 of Article 29A of this Code or is covered under the Homeowners’ Exemption Period for that Residential Unit for the entire year. The return shall be filed by the last day of April of the succeeding year, or in the event the Residential Unit is sold or transferred within 45 days after such sale or transfer. For purposes of this subsection (k)(2), the terms “Homeowners’ Exemption Period” and “Residential Unit” have the same meaning as those terms are defined in Section 2952 of Article 29A of this Code.
(Added by Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021; amended by Ord. 160-22, File No. 220540, App. 7/21/2022, Eff. 8/21/2022; Ord. 188-22, File No. 220756, App. 8/4/2022, Eff. 9/4/2022; Ord. 51-24, File No. 240036, App. 3/22/2024, Eff. 4/22/2024, Retro. 1/1/2024)
(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010; Proposition E, App. 11/6/2012, Oper. 1/1/2014; Ord. 206-13, File No. 130784, App. 10/11/2013, Eff. 11/10/2013, Oper. 1/1/2014; Ord. 26-17, File No. 161264, App. 2/10/2017, Eff. 3/12/2017; Ord. 12-18, File No. 171155, App. 2/1/2018, Eff. 3/4/2018; Ord. 235-18, File No. 180753, App. 10/12/2018, Eff. 11/12/2018, 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. 207-20, File No. 200759, App. 10/9/2020, Eff. 11/9/2020; Ord. 88-21, File No. 210161, App. 7/2/2021, Eff. 8/2/2021; repealed by Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021; Ord. 224-23, File No. 230898, App. 11/3/2023, Eff. 12/4/2023)
Editor’s note:
   The amendments made to this section by Ordinance 26-17 shall apply to all tax periods commencing on or after January 1, 2017, with prior law governing all tax periods commencing prior to January 1, 2017.
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