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(a) The judgment is satisfied and the lien removed when, but not before, the certificate of release or discharge from the judgment lien is filed with the Clerk of Court and recorded in the office of the Assessor-Recorder. In addition to the judgment amount, and any additional penalty, interest, cost, or other amount authorized by the Business and Tax Regulations Code, the Tax Collector shall collect the recording fee in the amount required by Section 27361.3 of the California Government Code and shall transmit the amount of the recording fee to the Assessor-Recorder together with the documents for release or discharge.
(b) The judgment is also satisfied and the lien removed when, but not before, the tax is legally canceled and a release or discharge from the judgment lien is recorded in the office of the Assessor-Recorder. A recording under this Subsection (b) shall be made without fee.
(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021)
In addition to the actions provided for in Section 6.10-3, the Tax Collector may bring a civil action to enjoin any violation of the Business and Tax Regulations Code. No person shall conduct business without the certificate of authority required under Section 6.6-1 or without the San Francisco business registration certificate required under Section 853 of Article 12. The Tax Collector may seek an injunction to prohibit any such person from doing business in San Francisco until such time as the violation is cured. Such injunction shall issue notwithstanding that judicial review of the Tax Collector’s action regarding such certificate of authority or business registration certificate has not been completed. The Tax Collector shall be entitled to its attorneys’ fees and costs in any action brought pursuant to this Section 6.19-1 where the Tax Collector is the prevailing party.
(Added as Sec. 6.19-4 by Ord. 18-98, App. 1/16/98; renumbered by Ord. 290-00, File No. 001627, App. 12/22/2000; amended by Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021)
(Former Sec. 6.19-1 added by Ord. 18-98; repealed by Ord. 290-00; Ord. 291-10, File No. 101099, App. 11/18/2010)
The remedies, penalties, and procedures provided under this Article 6 are cumulative and are not intended to be exclusive of any other available remedies, penalties, and procedures.
(Added as Sec. 6.19-5 by Ord. 18-98, App. 1/16/98; renumbered by Ord. 290-00, File No. 001627, App. 12/22/2000; Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021)
(Former Sec. 6.19-2 added by Ord. 18-98; repealed by Ord. 290-00, File No. 001627, App. 12/22/2000)
(a) Administrative Penalties; Citations. An administrative penalty may be assessed for a violation of the provisions of this Business and Tax Regulations Code as specified below. The penalty may be assessed by means of an administrative citation issued by any person designated as an “enforcement officer” in subsection (c).
(b) (1) Penalty Amounts. In addition to all other civil penalties provided for by law, the following violations shall be subject to administrative penalties in the amounts set forth below:
VIOLATION | PENALTY AMOUNT |
VIOLATION | PENALTY AMOUNT | |
• | Failure to obtain or post a Certificate of Authority to Collect Third-Party Taxes | $500 |
• | Failure to obtain or post an Annual Business Registration Certificate | $100 |
• | Failure to show proof of current Business Registration Certificate | $100 |
• | Failure to an operator in the business of renting parking space in a parking station to post a bond | $500 |
• | Failure to produce information requested by the Tax Collector within 30 days of mailing of such request | $100 |
• | Failure to produce financial records requested by the Tax Collector | $500 |
• | Failure to retain financial records | $500 |
• | Failure to allow the Tax Collector to inspect financial records | $500 |
• | Failure to file a return, including filing a blank return or a return that the Tax Collector determines to be incomplete in any material aspect | $500 |
• | Failure to provide a Receipt to an Occupant as required in Article 22. Each time an Operator fails to provide a Receipt shall be considered a separate violation | $100 |
• | Operating a Parking Station without utilizing RCE or business practices and procedures as required by Article 22 | $500 |
• | Failure to cooperate with any City agency as required by this Article or Article 22 | $500 |
• | Failure to maintain RCE Records as required by Article 22 | $500 |
• | Failure to accurately report the dates and times that the Parking Station did not utilize RCE in monthly or quarterly Parking Tax statements as required by this Article and Article 22 | $500 |
• | Failure to use good faith efforts to repair non-functioning RCE | $100 |
• | Failure to certify conformance with the provisions of Article 22 concurrent with payment or remittance of Parking Taxes | $500 |
• | Intentionally tampering with RCE, including but not limited to altering or deleting data gathered or maintained by RCE | $500 |
• | Substituting a Parking Ticket with a Discount Parking Ticket for the purposes of falsely reporting or falsely recording the amount of Rent collected from an Occupant | $500 |
• | $500 | |
• | Failure to comply with any other obligation or duty imposed under the Business and Tax Regulations Code | $500 |
(2) Except in the case of failure to file a return, including filing a blank return or a return that the Tax Collector determines to be incomplete, each day that an operator does not comply with the provisions of this Article 6 shall be considered a separate violation. The penalty amounts shall be increased cumulatively by 50% for each subsequent violation of the same provision by the same person within a three-year period. The maximum penalty amount that may be imposed by administrative citation in a calendar year for each type of violation listed above shall be $25,000. In addition to the penalty amounts listed above, the Tax Collector may assess enforcement costs to cover the reasonable costs incurred in enforcing the administrative penalty, including reasonable attorneys’ fees. Enforcement costs shall not count toward the $25,000 annual maximum.
(c) Persons Who May Issue Citations. The following classes of employees within the Office of the Treasurer and Tax Collector are designated “enforcement officers” and are authorized to issue administrative citations pursuant to this Article 6:
CLASSIFICATION NUMBER | CLASS TITLE |
4334 | Investigator |
4335 | Senior Investigator |
4337 | Principal Investigator |
0922 | Assistant Director, Bureau of Delinquent Revenue Collections |
8173 | Legal Assistant |
0931 | Director, Bureau of Delinquent Revenue Collections |
(Added by Ord. 177-01, File No. 010826, App. 8/17/2001; 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)
(Former Sec. 6.19-3 added as Sec. 6.19-6 by Ord. 18-98, App. 1/16/98; renumbered by Ord. 290-00, File No. 001627, App. 12/22/2000; repealed by Ord. 177-01, File No. 010826, App. 8/17/2001)
(Former Sec. 6.19-3 added by Ord. 18-98, App. 1/16/98; repealed by Ord. 290-00, File No. 001627, App. 12/22/2000)
(a) Separate and Continuing Violations; Penalties Paid Do Not Cure Violations. Each day that a violation exists constitutes a separate and distinct offense. Each section violated constitutes a separate violation for any day at issue. If the person or persons responsible for a violation fail to correct the violation, subsequent administrative citations may be issued for the same violation(s). Payment of the penalty shall not excuse the failure to correct the violation nor shall it bar any further enforcement action by the City. If penalties and costs are the subject of administrative appeal or judicial review, then the accrual of such penalties and costs shall be stayed until the determination of such appeal or review is final.
(b) Payments to City; Due Date; Late Payment Penalty. All penalties assessed shall be payable to the City and County. Administrative penalties and costs assessed by means of an administrative citation shall be due within 30 days from the date of the citation. The failure of any person to pay an administrative penalty and costs within that time shall result in the assessment of an additional late fee. The amount of the late fee shall be 10% of the total amount of the administrative penalty assessed for each month the penalty and any already accrued late payment penalty remains unpaid, up to a maximum of 40% of the total amount of the administrative penalty.
(c) Collection of Penalties; Special Assessments. The failure of any person to pay a penalty assessed by administrative citation within the time specified on the citation constitutes a debt to the City. The City may file a civil action, create and impose liens as set forth below, or pursue any other legal remedy to collect such money.
(d) Liens. The City may create and impose liens against any property owned or operated by a person who fails to pay a penalty assessed by administrative citation. The procedures provided for in Section 6.10-3 shall govern the imposition and collection of such liens.
(Added by Ord. 177-01, File No. 010826, App. 8/17/2001; amended by Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010; Ord. 24-17, File No. 161226, App. 2/10/2017, Eff. 3/12/2017)
(Former Sec. 6.19-4 renumbered as Sec. 6.19-1 by Ord. 290-00, File No. 001627, App. 12/22/2000)
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