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(a) Returns. Except as provided in subsection (b) below, on or before the due date, or in the event of a 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 person subject to any tax or required to remit any third-party tax who has not received a return form or forms from the Tax Collector is responsible for obtaining such form(s) and filing a return or returns on or before the due date, or upon the cessation of business. Returns shall show the amount of tax and any third-party tax paid or otherwise due for the related period and such other information as the Tax Collector may require. Each person subject to any tax or required to remit any third-party tax and required to file the return shall transmit the return, together with the remittance of the amount of tax or third-party tax due, to the Tax Collector at the Tax Collector's Office on or before the due date specified in Section 6.9-1.
(b) Exemption From Filing. Commencing with tax years beginning on or after January 1, 2017, a person who qualifies for the small business tax exemption in Section 905-A of Article 12-A shall be exempt from filing a payroll expense tax return, and a person or combined group who 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 and an Early Care and Education Commercial Rents Tax return. Notwithstanding the preceding sentence, any person taking any of the following exclusions must file a payroll expense tax return, a gross receipts tax return, and an Early Care and Education Commercial Rents Tax return, regardless of whether such person qualifies for the small business tax exemption from the payroll expense tax or the small business exemption from the gross receipts tax after claiming the exclusion:
(1) the Biotechnology Exclusion in Section 906.1;
(2) the Clean Technology Business Exclusion in Section 906.2; or
(3) the Central Market Street and Tenderloin Area Payroll Expense Tax Exclusion in Section 906.3.
(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 9-01, File No. 002019, App. 1/26/2001; 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. 222-14 , File No. 140798, App. 11/7/2014, Eff. 12/7/2014; Ord. 10-18, File No. 171133, 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. 277-19, App. 11/27/2019, Eff. 12/28/2019, Oper. 1/1/2020)