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(a) The following shall apply to tax years and tax periods ending on or before December 31, 2024, registration years ending on or before June 30, 2025, and the 2025-2026 registration year:
(1) For good cause, the Tax Collector, in the Tax Collector’s discretion, may extend, for a period not to exceed 60 days, the time for filing any return, other than a Vacancy Tax (Article 29) or Empty Homes Tax (Article 29A) return, pursuant to this Article 6 or regulations prescribed by the Tax Collector. For taxes required to be deposited monthly, or for the Sugary Drinks Distributor Tax (Article 8), the Tax Collector may only extend the time for filing a return for a period not to exceed 30 days. As a condition of such extension, the person seeking the extension shall make a payment of not less than 100% of such person’s liability for such period.
(2) Failure to make the required 100% payment will result in the automatic denial of the person’s extension and the person being subject to the standard due dates in this Article 6, including any penalties, interest, fees, and other consequences of failing to file and pay by those due dates.
(b) The following shall apply to tax years and tax periods beginning on or after January 1, 2025, and registration years beginning on or after April 1, 2026:
(1) For good cause, the Tax Collector, in the Tax Collector’s discretion, may extend, for a period not to exceed 60 days, the time for filing any return, other than returns for the Business Registration Fee (Article 12), Gross Receipts Tax (Article 12-A-1) (including the tax on administrative office business activities in Section 953.8 of Article 12-A-1), Homelessness Gross Receipts Tax (Article 28) (including the tax on administrative office business activities in Section 2804(d) or Section 2804.9 of Article 28), Early Care and Education Commercial Rents Tax (Article 21), Vacancy Tax (Article 29), Empty Homes Tax (Article 29A), Cannabis Business Tax (Article 30), or Overpaid Executive Gross Receipts Tax (Article 33) (including the tax on administrative office business activities in Section 3303(g)), pursuant to this Article 6 or regulations prescribed by the Tax Collector. For taxes required to be deposited monthly, or for the Sugary Drinks Distributor Tax (Article 8), the Tax Collector may only extend the time for filing a return for a period not to exceed 30 days. As a condition of the extensions under this subsection (b)(1), the person seeking the extension shall make a payment of not less than 100% of such person’s liability for such period. Failure to make the required 100% payment will result in the automatic denial of the person’s extension and the person being subject to the standard due dates in this Article 6, including any penalties, interest, fees, and other consequences of failing to file and pay by those due dates.
(2) For returns of the Gross Receipts Tax (Article 12-A-1) (including the tax on administrative office business activities in Section 953.8 of Article 12-A-1), Early Care and Education Commercial Rents Tax (Article 21), Homelessness Gross Receipts Tax (Article 28) (including the tax on administrative office business activities in Section 2804(d) or Section 2804.9 of Article 28), Cannabis Business Tax (Article 30), or Overpaid Executive Gross Receipts Tax (Article 33) (including the tax on administrative office business activities in Section 3303(g)), persons may request from the Tax Collector an extension of time to file one or more such returns, which extension would extend the deadline to file such return to November 30 of the calendar year in which the return was originally due under Section 6.9-1 of this Article 6. As a condition of such extension, the person seeking the extension shall, by the original due date under Section 6.9-1 for filing the return, for each tax type, request the extension and make the Required Payment, and, by the November 30 extended deadline, file the return. An extension for the Gross Receipts Tax (including the tax on administrative office business activities in Section 953.8 of Article 12-A-1) return shall also extend to November 30 the deadline to pay any Business Registration Fee liability in excess of the Required Payment necessary for the extension.
(3) For purposes of this subsection (b), the “Required Payment” means:
(A) For an extension of a Gross Receipts Tax return, a payment of not less than the sum of:
(i) 110% of such person’s Gross Receipts Tax liability, prior to the application of any payments, as reported on the later of:
a. Such person’s original return for the tax year immediately preceding the tax year for which the extension is being requested; or
b. Such person’s amended return, filed on or before the due date for the extension request, for the tax year immediately preceding the tax year for which the extension is being requested; and
(ii) Such person’s Business Registration Fee, calculated by applying the current registration year rates to 110% of such person’s San Francisco Gross Receipts or San Francisco payroll expense, as applicable, as reported on the later of:
a. Such person’s original Gross Receipts Tax return for the tax year immediately preceding the tax year for which the extension is being requested; or
b. Such person’s amended Gross Receipts Tax return, filed on or before the due date for the extension request, for the tax year immediately preceding the tax year for which the extension is being requested; and
(B) For an extension of an Early Care and Education Commercial Rents Tax, Homelessness Gross Receipts Tax, Cannabis Business Tax, or Overpaid Executive Gross Receipts Tax return, a payment of not less than 110% of such person’s liability, prior to the application of any payments, for each tax type for which an extension is being requested, as reported on the later of:
(i) Such person’s original return for the tax year immediately preceding the tax year for which the extension is being requested; or
(ii) Such person’s amended return, filed on or before the due date for the extension request, for the tax year immediately preceding the tax year for which the extension is being requested.
(4) For purposes of determining the amount of the Required Payment, if a person did not file a return for a tax type and tax year before the due date for the extension request, the person’s liability and San Francisco Gross Receipts for that tax type and tax year shall be deemed to be zero.
(5) For purposes of extensions requested under subsection (b)(2), failure to timely make the Required Payment for a tax type, or failure to file the return by the November 30 extended deadline for a tax type, will result in the automatic denial of the person’s extension request for that tax type and the person being subject to the standard due dates in this Article 6, including any penalties, interest, and fees, each calculated from those standard due dates, and other consequences of failing to file and pay by those due dates.
(c) Notwithstanding subsections (a) and (b) of this Section 6.9-4, the Tax Collector may extend any time for filing any return or payment of tax or excuse penalties for any late filing or late payment by a period not to exceed 60 days if billing or other administrative duties of the Tax Collector cannot be performed in a timely manner.
(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; Ord. 206-13
, File No. 130784, App. 10/11/2013, Eff. 11/10/2013; 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. 88-21, File No. 210161, App. 7/2/2021, Eff. 8/2/2021; 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; Proposition M, 11/5/2024, Eff. 12/20/2024)
(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; Ord. 206-13
, File No. 130784, App. 10/11/2013, Eff. 11/10/2013; Ord. 271-13, File No. 131031, App. 11/27/2013, Eff. 12/27/2013, Oper. 1/1/2014; 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)
(a) Filing by Mail. Except as otherwise provided in this Section 6.9-6, taxpayers may file any return or other document with or make any payment to the Tax Collector by United States mail.
(b) Date of Postmark. The date of postmark shall be deemed the date of filing for any return or other document, or any payment, delivered to the Tax Collector by United States mail if:
(1) The postmark is made by the United States Postal Service;
(2) The postmark date falls within the prescribed period, or on or before the prescribed date, including any extension, for filing the return or other document, or for making the payment;
(3) The return or other document, or the payment, was, within that time, deposited in the mail in the United States in an envelope or other appropriate wrapper, postage prepaid and properly addressed to the Tax Collector; and
(4) The Tax Collector receives the return or other document, or the payment, as a result of the timely mailing.
The Tax Collector may provide by regulation for application of this rule to postmarks not made by the United States Postal Service.
(c) Registered and Certified Mailing. The registration of any return or other document, or payment, delivered to the Tax Collector by registered mail shall be prima facie evidence that the return or other document, or payment, was filed with the Tax Collector, and the date of registration shall be deemed the postmark date. The Tax Collector may provide by regulation for the application of this subsection to returns or other documents, or payments, delivered to the Tax Collector by certified mail.
(d) Exceptions. This Section shall not apply to:
(1) The filing of a document in, or the making of a payment to, any court;
(2) Currency or other medium of payment unless actually received and accounted for; or
(3) Returns or other documents, or payments, which are required under any provision of the Business and Tax Regulations Code or of the Tax Collector's regulations to be delivered or filed by any method other than by mailing.
(e) Private Delivery Services. References in this Section 6.9-6 to the United States mail and a postmark of the United States Postal Service shall include any designated delivery service and any date recorded or marked as described herein by any designated delivery service.
(1) A "designated delivery service" means any delivery service provided by a trade or business if such service is designated by the Tax Collector for purposes of this Section. The Tax Collector may designate a delivery service only if he or she determines that such service:
(A) Is available to the general public;
(B) Is at least as timely and reliable on a regular basis as the United States mail;
(C) Records electronically to its database, kept in the regular course of its business, or marks on the cover in which any item referred to in this Section is to be delivered or filed, the date on which such item was given to such trade or business for delivery; and
(D) Meets such other criteria as the Tax Collector may prescribe.
(2) The Tax Collector may provide a rule similar to the rule of subsection (e)(1) with respect to any service provided by a designated delivery service which is substantially equivalent to the United States registered or certified mail.
(a) Where a taxpayer owes payments for prior years, the Tax Collector may accept partial payments. The difference between the amount paid by the taxpayer and the total amount due shall be treated as a delinquent tax and shall be subject to penalties and interest on the unpaid balance pursuant to Section 6.17-1
or Section 6.17-1.1, as applicable.
(b) Unless the taxpayer specifies otherwise, the partial payments shall be applied to the oldest year’s deficiency, first to administrative collection costs, interest, penalties, and other costs and charges for that year, and the balance, if any, shall be applied to the taxes due for that year. Any remaining portion of the payment shall then be applied to the next oldest year’s deficiency in the same manner and order.
(c) The taxpayer may specify that the partial payment be applied to a tax year other than the oldest, but the order of payment between administrative collection costs, interest, penalties, other costs and charges, and taxes due shall remain the same.
Whenever the Tax Collector deems it necessary to ensure compliance with the Business and Tax Regulations Code, the Tax Collector may require any person subject thereto to deposit with the Tax Collector such security as the Tax Collector may determine. The amount of the security shall be fixed by the Tax Collector, but shall not be greater than twice the person’s estimated average liability for the period for which said person files returns, determined in such manner as the Tax Collector deems proper. The amount of the security may be increased or decreased by the Tax Collector subject to the limitations herein provided. The Tax Collector may sell the security at public auction if it becomes necessary to do so in order to recover any tax or any amount required to be collected and remitted to the City, including any interest or penalty due. Notice of the sale shall be served upon the person who deposited the security and upon the taxpayer, if different, personally or by mail; if by mail, service shall be made in the manner prescribed for service of a notice of a deficiency determination as set out in Section 6.11-2, and shall be addressed to the person at said person’s address as it appears in the records of the Tax Collector. Upon any sale, any surplus above the amounts due shall be returned to the person who deposited the security. The return of a cash security shall include interest at a rate equal to the annual fiscal year interest rate earned by the City and County of San Francisco’s “Pooled Interest Account” invested and managed by the Treasurer.
(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; Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021)
If any person is delinquent in the payment of the amount required to be paid by said person, or in the event a determination has been made against any person which remains unpaid, the Tax Collector may, not later than three years after the payment became delinquent, give notice thereof by mail or by personal service to any persons in the State of California having in their possession or under their control any credits or other personal property belonging to the delinquent person, or owing any debts to the delinquent person. After receiving such notice, the persons so notified shall, within five days of the receipt of the notice, advise the Tax Collector by sworn writing of all such credits, personal property, or debts. Further, the persons so notified shall neither transfer nor make any other disposition of the credits, other personal property, or debts in their possession or under their control at the time they receive the notice until the Tax Collector consents to a transfer or disposition or until 30 days elapse after the person has advised the Tax Collector in a sworn writing of all such credits, personal property, or debts. Unless otherwise required by law, if persons so notified transfer such assets in violation of the provisions of this Section 6.10-2, they shall become indebted to the Tax Collector for the value of the property transferred, or the amount owed to the City by the delinquent, whichever is less.
(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; Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021)
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