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(a) Procedures. After receipt of the Tax Collector’s decision, the appellant may file an appeal with the Superior Court pursuant to California Government Code Section 53069.4. The appeal shall be submitted within 20 days of the date of mailing of the Tax Collector’s decision, with the applicable filing fee. The appeal shall state the reasons the appellant objects to the Tax Collector’s findings or decision.
(b) Review. The Superior Court shall con- duct a de novo hearing, except that the contents of the Tax Collector’s file shall be received into evidence. A copy of the notice of violation and imposi- tion of penalty shall be entered as prima facie evidence of the facts stated therein.
(c) Filing Fee. The Superior Court filing fee shall be $25. If the court finds in favor of the appellant, the amount of the fee shall be reimbursed to the appellant by the City and County of San Francisco. Any deposit of penalty shall be refunded by the City and County of San Francisco in accordance with the judgment of the court.
(Added by Ord. 177-01, File No. 010826, App. 8/17/2001; amended by Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021)
The administrative citation procedures established in this Article 6 shall be in addition to any other criminal, civil, or other remedy established by law which may be pursued to address violations of the Business and Tax Regulations Code. An administrative citation issued pursuant to this Article shall not prejudice or adversely affect any other action, civil or criminal, that may be brought to abate a violation or to seek compensation for damages suffered.
(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. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021)
(a) Persons required to pay a tax, fee or charge on any activity under the Business and Tax Regulations Code shall not be relieved from the payment of any amount owed for the privilege of conducting such activity required under any other ordinance of the City, and shall remain subject to the regulatory provisions of other ordinances.
(b) Upon providing written notice of nonpayment or noncompliance with any provision of the Business and Tax Regulations Code to any licensee, and continued nonpayment or noncompliance by the licensee, the Tax Collector may suspend or revoke any license or privilege for conducting business under any ordinance of the City. Such notice of suspension or revocation shall be issued in the same manner as a determination under Sections 6.11-1 et seq. or Sections 6.11-1.1 et seq., as applicable, and the person issued said notice shall have the appeal rights applicable to determinations made pursuant to Sections 6.11-1 et seq. or Sections 6.11-1.1 et seq., as applicable, and 6.13-1 et seq., and shall become final as provided in those Sections.
(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 207-20, File No. 200759, App. 10/9/2020, Eff. 11/9/2020)
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