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(a) Persons receiving an administrative citation may within 15 days from the date the citation is served, protest the citation by either (1) requesting a hearing by mail, or (2) scheduling an in-person hearing. The hearing officer may not reduce the penalty amount and will only decide whether the person is responsible for the disputed penalty.
(b) Hearing by Mail. Persons receiving an administrative citation may protest the citation by paying the penalty amount and requesting a hear- ing by mail from the Tax Collector. The request must be made in writing, in the format prescribed by the Tax Collector. Protests must be mailed to- gether with the penalty amount to the Office or the Treasurer & Tax Collector at the address provided on the administrative citation. The request must specify the basis for the protest in detail and must be accompanied by evidence supporting the request. The Tax Collector may request that the protesting party provide any additional informa- tion necessary to decide the validity of the citation. The Tax Collector shall evaluate the protest and notify the protesting party of the decision by mail within 30 days of receipt by the Tax Collector or all information and evidence. A copy of the decision will be mailed to the protesting party. A decision made in a hearing by mail is a final order and cannot be appealed.
(c) In-Person Administrative Hearing. The person charged in the citation may appeal the citation by paying the penalty and filing a petition for redetermination pursuant to Section 6.13-1. A hearing on the petition for redetermination of a citation shall proceed in the same manner as a petition for redetermination of tax. Any reference in Sections 6.13-1 et seq. to taxes, penalties, or interest shall be deemed to also apply to the hearing of an administrative citation. If the person charged fails to appear for the hearing, a default judgment shall be entered against the person. The person will automatically be deemed liable for the penalty, together with any additional fees and interest.
(d) For the hearings provided under subsections (b) and (c) of this Section 6.19-8, the burden of proof shall be on the person protesting the citation.
The Tax Collector may promulgate and enforce rules and regulations, and issue determinations and interpretations relating to the administrative penalty and citation system, and the conducting of administrative hearings and rendering of decisions, pursuant to Sections 6.19-3 through 6.19-11, inclusive. Any rules and regulations promulgated by the Tax Collector shall be approved as to legal form by the City Attorney. The rules and regulations shall become effective 30 days after receipt by the Clerk of the Board of Supervisors and the Clerk of the Finance Committee, unless the Board of Supervisors by resolution disapproves or modifies the regulations. The Board of Supervisors' determination to modify or disapprove a rule or regulation submitted by the Tax Collector shall not impair the ability of the Tax Collector to resubmit the same or similar rule or regulation directly to the Board of Supervisors if the Tax Collector determines it is necessary to effectuate the purposes of the administrative penalty and citation system.
(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)
(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)
(a) No person shall purchase or acquire an interest in a business subject to any tax imposed under the Business and Tax Regulations Code without first obtaining either a receipt from the Tax Collector showing that all of the seller’s taxes on the business have been paid, or a certificate stating that no amount is due. For purposes of this Section 6.21-1, “purchase” shall include any other voluntary transfer for consideration of a business, except for purchase of stock of a publicly-traded company.
(b) The Tax Collector shall issue such a receipt or certificate, or a notice of the amount that must be paid as a condition of issuing the certificate, to the buyer within 30 days after receiving a written request. However, failure of the Tax Collector to timely mail the notice will not release the buyer from his or her obligations under this Section, except to the extent of penalties and interest in the event that the Tax Collector enforces the buyer's obligation in a civil action authorized pursuant to the Business and Tax Regulations Code.
(c) If the buyer purchases or acquires an interest in a business owing any taxes, interest, or penalties, the buyer shall withhold from the purchase price and pay to the Tax Collector a sufficient amount to satisfy said taxes, interest, and penalties.
(d) If the buyer purchases or acquires an interest in a business in violation of this Section 6.21-1, the buyer shall become personally liable for the amount of taxes, interest, and penalties owed on the business.
(e) The buyer's obligations shall accrue at the time the business is purchased or the interest acquired, or at the time the Tax Collector determines the seller's final liability, whichever is later.
(f) The liability at law or in equity of a successor, transferee, or alter ego of any taxpayer or other person determined to be liable for any tax, interest, cost, or penalty subject to this Article 6, imposed upon a taxpayer may be determined, collected, and paid in the same manner and subject to the same provisions and limitations as a deficiency determination pursuant to Sections 6.11-1 or 6.11-1.1, as applicable, 6.11-2, and 6.13-1 et seq. Nothing in this subsection (f) shall be construed to limit the rights or procedures available to the Tax Collector to collect from any successor, transferee, or alter ego, at law or in equity, as may be provided by law.
(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. 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) The information in a taxpayer’s return is confidential, as is any information the Tax Collector learns about a taxpayer’s business from the taxpayer or in response to the Tax Collector’s request for information made under Sections 6.4-1 or 6.5-1. Information regarding the Tax Collector’s investigation of a particular taxpayer, including the fact that the Tax Collector has sent a request for information to a particular taxpayer or is investigating a particular taxpayer, is also confidential. Except as permitted by this Section 6.22-1 or as otherwise required by law, neither the Tax Collector nor the Tax Collector’s staff, nor any other of the City’s current or former employees or agents may disclose taxpayer confidential information to any person.
(b) At the discretion of the Tax Collector, otherwise confidential information may be disclosed in any judicial proceeding or administrative proceeding pertaining to tax administration, determination, assessment, collection, or enforcement, of any civil or criminal liability arising under the Business and Tax Regulations Code if the information concerns a person who is a party to the proceeding, or the proceeding arose out of, or in connection with determining that person's civil or criminal liability, or the collection of that person's liability with respect to any tax imposed thereunder.
(c) At the discretion of the Tax Collector, disclosure of otherwise confidential information may be made to the extent such disclosures are reasonably necessary to obtaining information bearing a direct relationship to the determination, assessment, collection, or enforcement of any civil or criminal liability arising under the Business and Tax Regulations Code.
(d) At the discretion of the Tax Collector, the Tax Collector may disclose otherwise confidential information to employees or agents of the Tax Collector or other City employees who are engaged in matters preparatory to any judicial or administrative proceeding pertaining to the administration or enforcement of any civil or criminal liability arising out of the Business and Tax Regulations Code.
(e) If the Tax Collector determines that a liability owing from a taxpayer may be collected from another person, the Tax Collector may disclose to such other person information relevant to the determination and collection of tax due or owing from the taxpayer.
(f) The taxpayer, and the taxpayer’s successors, receivers, trustees, executors, administrators, assignees, and guarantors, and their duly authorized legal representatives if directly interested, may be given information regarding the items included in the measure and amount of any unpaid tax or amounts of tax required to be collected, interest, and penalties.
(g) Notwithstanding any other provision of the Business and Tax Regulations Code or of any City ordinance, the Tax Collector is authorized to enter into agreements with other public agencies providing for the exchange of information for official purposes of said agencies, and to implement any such agreement through the exchange of information.
(h) Notwithstanding any other provision of the Business and Tax Regulations Code or of any City ordinance, the Tax Collector shall provide any and all information to the Controller that is needed to fulfill the Controller's responsibilities under Section 3.105 of the Charter. With regard to all such information provided by the Tax Collector, the Controller shall be subject to the confidentiality provisions of subsection (a) of this Section.
(i) The Tax Collector may disclose to any City employee or agent for official purposes any information described in subsection (a) in aggregate or other form that does not disclose the identity of particular taxpayers.
(j) Nothing in this Section shall impose any liability upon the Tax Collector or any employee or agent thereof for any disclosures of confidential information made in the performance of his or her duties.
(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 sentence, clause, or section or any part of the Business and Tax Regulations Code is for any reason held to be unconstitutional, illegal, or invalid, such unconstitutionality, illegality, or invalidity shall not affect or impair any of the remaining provisions, sentences, clauses, sections, or parts of the Business and Tax Regulations Code. It is hereby declared to be the intent of the enacting body that the Business and Tax Regulations Code would have been adopted had such unconstitutional, illegal, or invalid sentence, clause, section, or part thereof not been included therein.
(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)
The Board of Supervisors may amend or repeal Article 6 of the Business and Tax Regulations Code without a vote of the people except as limited by Article XIIIC of the California Constitution.
(Added by Proposition E, App. 11/6/2012, Oper. 12/14/2012)
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