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(a) Persons claiming they are aggrieved under the Business and Tax Regulations Code must, prior to seeking judicial relief:
(1) pay the amount of the disputed tax, penalty, and interest;
(3) present a claim for refund to the Controller and allow action to be taken on such claim, pursuant to subsections (a)-(f) of Section 6.15-1.
(b) The person who paid the tax, his or her guardian or conservator, the executor of his or her will, or the administrator of his or her estate may bring an action in Superior Court against the City and County of San Francisco to recover taxes, interest, or penalties that the City has refused to refund on a claim for refund pursuant to subsections (a)-(f) of Section 6.15-1. No other person may bring such an action; but if another person should do so, judgment shall not be rendered for the plaintiff. Any suit for refund of taxes, interest, or penalties shall be commenced within the time provided by California Government Code section 945.6, as amended from time to time. Persons claiming they are aggrieved under the Business and Tax Regulations Code may not file any type of judicial action other than a refund action. Notwithstanding any other section of this Code, no claim or defense that, for any reason, a tax is not due or cannot be applied under this Code may be raised in any judicial proceeding except in an action for refund of the disputed tax.
(Former Sec. 6.15-3 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App. 1/16/98; amended by Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010; repealed by Ord. 154-15
, File No. 150730, App. 8/6/2015, Eff. 9/5/2015)
(a) Chapter 9 (commencing with Section 860) of Title 10 of Part 2 of the California Code of Civil Procedure applies to any judicial action or proceeding to validate, attack, review, set aside, void, or annul Propositions C and/or G, adopted by San Francisco voters on June 5, 2018, and/or Proposition C, adopted by San Francisco voters on November 6, 2018.
(b) For purposes of this Section 6.15-4, Propositions C and G, adopted by San Francisco voters on June 5, 2018, shall be deemed to have been adopted on the effective date of this Section for purposes of determining the limitations period in Section 860 of the California Code of Civil Procedure. For purposes of this Section 6.15-4, Proposition C, adopted by San Francisco voters on November 6, 2018, shall be deemed to have been adopted on the effective date of the ordinance amending this Section to include reference to the November 2018 Proposition C for purposes of determining the limitations period in Section 860 of the California Code of Civil Procedure.
(c) Any appeal from the final judgment in an action or proceeding brought under Section 6.15-4(a) shall be filed within 30 days after entry of the judgment.
The Tax Collector may issue rules and regulations, determinations, and interpretations consistent with the provisions of the Business and Tax Regulations Code as may be necessary or appropriate for the purpose of carrying out and enforcing the payment, collection, and remittance of taxes and to apply such Code and any rules and regulations promulgated thereunder in a lawful manner. The Tax Collector shall hold a public hearing and allow public comment on any proposed rule or regulation prior to adoption thereof. The Tax Collector shall provide not less than 10 days’ notice of such public hearing. A copy of such rules and regulations shall be on file and available for public examination in the Tax Collector’s Office. Failure or refusal to comply with any rules and regulations promulgated by the Tax Collector shall be deemed a violation of the Business and Tax Regulations Code.
(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)
(a) Any person who fails to pay any tax to the City, or any operator or other person who fails to collect and remit any third-party taxes shall pay a penalty of 5% of the tax, if the failure is for not more than one month after the tax became delinquent, plus an additional 5% for each following month or fraction of a month during which such failure continues, up to 20% in the aggregate, until the date of payment. Any taxes remaining unpaid for a period of 90 days after notification that the tax is delinquent shall be subject to an additional penalty of 20% of the amount of the tax. The penalty and interest provided under this Section 6.17-1 shall not apply with respect to the Payroll Expense Tax, the Gross Receipts Tax, the Early Care and Education Commercial Rents Tax, and the Homelessness Gross Receipts Tax if the sum of the Payroll Expense Tax payments, Gross Receipts Tax payments, Early Care and Education Commercial Rents Tax payments, and the Homelessness Gross Receipts Tax payments is equal to or greater than the sum of the Payroll Expense Tax, Gross Receipts Tax, Early Care and Education Commercial Rents Tax, and the Homelessness Gross Receipts Tax liability for that tax year.
(b) If the failure to pay any tax is due to fraud or an intent to evade the Business and Tax Regulations Code or the Tax Collector’s rules and regulations, an additional penalty in the amount of 50% of the amount due, in addition to any other penalties and interest, shall be added thereto. A taxpayer or other person against whom a fraudulent failure to pay penalty is asserted is entitled to a notice of such determination to be issued in accordance with the provisions of Sections 6.11-1 et seq. and to the appeal rights set forth in Sections 6.13-1 et seq.
(c) Unpaid taxes shall also accrue interest at the rate of 1% per month, or fraction of a month, from the date the taxes become delinquent through the date the taxpayer or operator pays the delinquent taxes, penalties, interest, and fees accrued to the date of payment in full.
(d) This Section 6.17-1 shall apply as follows:
(1) to all returns and payments for tax periods ending and taxable events occurring on or before December 31, 2020, except as provided in subsections (d)(2) and (d)(3) of this Section 6.17-1;
(2) to all returns and payments for registration years ending on or before June 30, 2021 with respect to the registration fee imposed under Section 855 of Article 12; and
(3) to all returns and payments for fiscal years ending on or before June 30, 2021 with respect to fees, assessments, and other charges subject to this Article 6 that are imposed on a fiscal year basis.
(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 93-99, File No. 990303, App. 4/30/99; Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010; Ord. 271-13, File No. 131031, App. 11/27/2013, Eff. 12/27/2013, Oper. 1/1/2014; Ord. 222-14
, File No. 140798, App. 11/7/2014, Eff. 12/7/2014; 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. 207-20, File No. 200759, App. 10/9/2020, Eff. 11/9/2020; Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021)
(a) Any person who fails to pay, collect, or remit to the City any tax shown on a return or required to be shown on a return shall pay a penalty of 5% of the unpaid tax, if the failure is for not more than one month after the tax was due and unpaid, plus an additional 5% for each following month or fraction of a month during which such failure continues, up to 25% in the aggregate, until the date of payment.
(b) Any person who fails to pay, collect, or remit to the City any tax shown on a return or required to be shown on a return shall also pay interest on the unpaid tax at the rate of 1% per month, or fraction of a month, from the date the taxes were due and unpaid through the date the person pays in full the delinquent taxes, penalties, interest, and fees accrued to the date of payment.
(c) No penalties or interest imposed by this Section 6.17-1.1 shall apply to the failure to make any estimated tax payments of Gross Receipts Taxes, Early Care and Education Commercial Rents Taxes, Homelessness Gross Receipts Taxes, Cannabis Business Taxes, or Overpaid Executive Gross Receipts Taxes under Section 6.9-1(c)(3).
(d) This Section 6.17-1.1 shall apply as follows:
(1) to all returns and payments for tax periods ending and taxable events occurring on or after January 1, 2021, except as provided in subsections (d)(2) and (d)(3) of this Section 6.17-1.1;
(2) to all returns and payments for registration years ending on or after July 1, 2021 with respect to the registration fee imposed under Section 855 of Article 12; and
(3) to all returns and payments for fiscal years ending on or after July 1, 2021 with respect to fees, assessments, and other charges subject to this Article 6 that are imposed on a fiscal year basis.
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