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Imposition and Rate of Tax.
Charges Subject to Tax.
Imposition of a 10-Percent Surcharge.
Occupant to Pay Tax to Operator.
Collection of Tax by Operator; Receipt to Occupant; Rules for Collection Schedules.
Unlawful Advertising Regarding Tax.
Operator Certification of Revenue Control Equipment, RCE Record Review, and Unaccounted Ticket Ratio.
Special School Parking Event Permits.
When used in this Article the following terms shall mean or include:
(a) "Operator." Any person operating a parking station in the City and County of San Francisco, including but not limited to, the owner or proprietor of such premises, lessee, sublessee, mortgagee in possession, licensee or any other person otherwise operating such parking station. A person who otherwise qualifies as an operator as herein defined shall not, by reason of the fact that he was exempt from the tax herein imposed, be exempted from the obligations of an operator hereunder.
(b) "Occupant." A person who, for a consideration, uses, possesses or has the right to use or possess any space for the parking of a motor vehicle in a parking station under any lease, concession, permit, right of access, license to use or other agreement or otherwise.
(c) "Occupancy." The use or possession or the right to the use or possession of any space for the parking of a motor vehicle in a parking station.
(d) "Parking Station." The term "parking station" shall include, but is not limited to:
(1) Any outdoor space or uncovered plot, place, lot, parcel, yard or enclosure, or any portion thereof, where motor vehicles may be parked, stored, housed or kept, for which any charge is made;
(2) Any building or structure, or any portion thereof in which motor vehicles may be parked, stored, housed or kept, for which any charge is made.
(e) "Motor Vehicle." The term "motor vehicle" includes every self-propelled vehicle operated or suitable for operation on the highway.
(f) "Rent." The consideration received for occupancy valued in money, whether received in money or otherwise, including all receipts, cash, credits and property or services of any kind or nature, and also the amount for which credit is allowed by the operator to the occupant without any deduction therefrom whatsoever.
(g) "Parking Meter." Any device which, when the recording device thereof is set in motion, or immediately following the deposit of any coin, shall register the period of time that any motor vehicle may be parked adjacent thereto.
(Amended by Ord. 9-71, App. 1/21/71; Ord. 231-91, App. 6/12/91; Ord. 20-98, App. 1/16/98)
Subject to the provisions of this Article, there is hereby imposed a tax of 15 percent for the rent of every occupancy of parking space in a parking station in the City and County.
(Amended by Ord. 453-77, App. 10/13/77; Ord. 20-98, App. 1/16/98)
The term "rent," as defined in Section 601(f), shall be deemed to include the total charges required to be paid by an occupant (including but not limited to, any separately stated valet or service labor charge) in connection with the use or occupancy of parking space; provided that nothing herein shall require the payment of parking tax on the sale of petroleum products, automobile parts, or the like, or the rendering of services (including car-wash services) totally unconnected with the use or occupancy of parking space. The Board of Supervisors hereby declares its intent that from its initial enactment, the parking tax was intended to include and exclude the charges set forth in this Section 602A. The Board of Supervisors further declares that the addition of this Section 602A is not intended to make any substantive change in the Parking Tax Ordinance, but is enacted for clarification purposes only.
(Added by Ord. 74-72, App. 4/3/72; amended by Ord. 20-98, App. 1/16/98)
There shall be an additional tax of 10 percent on the rent of every occupancy parking space in a parking station in the City and County of San Francisco on and after July 1, 1980. The total tax on the rent of every occupancy after the effective date of this surcharge shall be 25 percent.
When rent is paid, charged, billed or falls due on either a weekly, monthly or other term basis, the rent so paid, charged, billed or falling due shall be subject to the tax of 15 percent herein imposed to the extent that it covers any portion of the period prior to July 1, 1980, and to the tax of 15 percent herein plus the amount of surcharge imposed to the extent that it covers any portion of the period on and after July 1, 1980, and such payment, charge, bill or rent due shall be apportioned on the basis of the ratio of the number of days falling within said periods to the total number of days covered thereby. Where any tax has been paid hereunder upon any rent without any right of occupancy therefor, the Tax Collector may by regulation provide for credit or refund of the amount of such tax upon application therefor as provided in this Code.
The surcharge tax so collected shall be deposited in the General Fund subject to appropriation pursuant to the budget and fiscal provisions of the Charter.
By adopting this ordinance the People of the City and County of San Francisco do not intend to limit or in any way curtail any powers the Board of Supervisors may exercise as to the subject matter of this ordinance, including, but not limited to, raising the rate of taxation or surcharge, lowering the rate of taxation or surcharge, eliminating the tax or surcharge, or creating or defining new categories of taxpayers under this ordinance.
(Added by Proposition R, App. by voters 6/30/80; amended by Ord. 20-98, App. 1/16/98)
Unless prohibited by the laws of the United States, the State of California, or exempted by the provisions of this Article, every occupant occupying parking space in a parking station in this City and County shall be required to pay the tax imposed herein to the operator along with the rent for occupancy. This obligation is not satisfied until the tax has been paid to the City and County, except that a receipt indicating payment of the rent from an operator maintaining a place of business in this City and County or from an operator who is authorized by the Tax Collector to collect the tax shall be sufficient to relieve the occupant from further liability for the tax to which the receipt refers.
(Amended by Ord. 395-84, App. 9/20/84)
(a) Every Operator maintaining a place of business in this City and County as provided in Section 603 herein, and Renting parking space in a Parking Station in this City and County to an Occupant who is not exempted under Section 606 or Section 608 of this Article or elsewhere in this Code, shall at the time of collecting the Rent from the Occupant, collect the Parking Tax from the Occupant and on demand shall give to the Occupant a Receipt that meets the requirements of Article 22 of this Code. In all cases in which the Parking Tax is not collected by the Operator, as aforesaid, the Operator shall be liable to the Tax Collector of the City and County for the amount of Parking Tax due on the amount of taxable Rent collected from the Occupant under the provisions of this Article the same as though the Parking Tax were paid by the Occupant. In all cases of transactions upon credit or deferred payment, the remittance or payment of Parking Tax to the Tax Collector may be deferred in accordance therewith, and the Operator shall be liable therefore at the time and to the extent that such credits are paid or deferred payments are made in accordance with the rate of tax owing on the amount thereof.
(b) Unless the Operator can provide an explanation or other sufficient proof that the Enforcing Agency in its sole discretion deems to be credible to establish the validity of a claim for a Lost Ticket or an otherwise Unaccounted Ticket (as those terms are defined in Section 2201 of Article 22 of this Code), every Lost Ticket and Unaccounted Ticket shall be considered as a full value Parking Ticket for which the Operator is liable for transmitting to the City the full value of the Parking Tax and surcharge required under this Code applicable to the highest maximum daily rate charged for any parking space without discount, except that an Operator shall be allowed an Unaccounted Ticket Ratio of 1.5 percent for each Parking Station that it operates (as that term is defined and used in Article 22 of this Code) in a reporting period, for which the Operator may not be liable for failure to remit the Parking Tax.
(c) The Operator shall have the burden of explaining and establishing the validity of Lost Tickets and Cancelled Transactions, as those terms are defined in Article 22 of this Code. The Enforcing Agency may consider a verifiable statement signed by the Occupant claiming a Lost Ticket that includes the Occupant's name, address, telephone number, the Occupant's Motor Vehicle license plate number, the time of entry and the time of exit as sufficient proof of a valid Lost Ticket transaction. An Operator shall maintain a log of all Lost Tickets and Cancelled Transactions. The Enforcing Agency may consider in its sole and absolute discretion an Operator's log of Cancelled Transactions or Lost Ticket transactions that includes the cashier or attendant's name and/or Log File identification number who processed the Transaction, the date and time of the Transaction, and a credible reason for processing the transaction as a Lost Ticket transaction.
(d) The Tax Collector shall have the power to adopt rules and regulations prescribing methods and schedules for the collection and payment of the tax and such methods and schedules shall provide that the fractional part of 1 cent shall be disregarded unless it amounts to ½ of 1 cent or more, in which case the amount (determined without regard to the fractional part of 1 cent) shall be increased by 1 cent.
(Amended by Ord. 395-84, App. 9/20/84; Ord. 20-98, App. 1/16/98; Ord. 234-06, File No. 060892, App. 9/14/2006; Ord. 291-10, File No. 101099, App. 11/18/2010; Ord. 189-12 , File No. 120407, App. 9/11/2012, Eff. 10/11/2012)
It shall be unlawful for any operator to advertise or hold out or state to the public or to any occupant, directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the operator or that it will not be added to the rental of the parking space, or that, if added, it or any part thereof will be refunded.
(Added by Ord. 286-70, App. 8/28/70)
No tax shall be imposed hereunder:
(1) On the rent for any occupancy or parking space in parking stations wherein the rent for such occupancy is paid by the deposit of a coin or coins in a parking meter owned or operated by the City and County and located adjacent to said parking space;
(2) On the rent for any occupancy of parking space in parking stations which are a part of residential or hotel premises, provided the occupant of said parking space is a resident or a registered guest of said premises;
(3) On the rent for any occupancy of parking space by registered hotel guests in parking stations not located on the hotel premises if no charge is made to the registered guest or if such charge is added to the room bill of the registered guest and paid by him to the hotel, provided that proper records are maintained by both the hotel and the operator which accurately reflect such exemption parking activity;
(4) On the rent for any occupancy of parking space in parking stations where:
(a) The motor vehicle occupying said parking space is owned by an individual person who is on active duty in some branch of the United States military service; and
(b) The motor vehicle is stored for not less than 75 days; provided that the operator submits, at the time the return required by this ordinance is due, a declaration under penalty of perjury, a form to be furnished by the Tax Collector, verifying the facts necessary for this exemption.
(Amended by Ord. 296-72, App. 10/13/72; Ord. 20-98, App. 1/16/98)
(a) Definitions. The terms used in this Section shall have the meaning given to them in Section 2201 of this Code.
(b) Operator's RCE Certification. Concurrent with remittance of Parking Taxes to the City pursuant to Business and Tax Regulations Code Section 6.7-1, an Operator shall certify in writing under penalty of perjury that it has utilized RCE that complies with the applicable provisions of Article 22 of this Code during the period for which the Operator remits the Parking Taxes.
(c) Operator's RCE Records Review Certification. Concurrent with remittance of Parking Taxes to the City pursuant to Business and Tax Regulations Code Section 6.7-1, an Operator shall also certify in writing under penalty of perjury that it has reviewed the RCE Records, as defined at Section 2201(c) of this Code, as to amounts of gross revenue, Rent received, Parking Tax collected and remitted, discounts provided, and Unaccounted Ticket Ratio for each Parking Station that it operated in the period reported. The Operator shall further certify that it has reconciled those RCE Records with its books and records of accounts of Rent received and Parking Tickets used, such that the Operator's certifications made under this Article are informed and correct.
(d) Operator's Unaccounted Ticket Ratio Certification. Concurrent with remittance of Parking Taxes to the City pursuant to Business and Tax Regulations Code Section 6.7-1, on a form provided by the Tax Collector, an Operator shall state the Unaccounted Ticket Ratio for the reporting period, and shall certify in writing under penalty of perjury that the stated ratio is accurate. The Unaccounted Ticket Ratio shall be calculated as follows. The number of Unaccounted Tickets for a reporting period is calculated separately for each Parking Station operated by the Operator as the sum of Inventory at the start of the reporting period and the Issued Tickets for that period, less the Voided Tickets for that period, less the Collected Tickets for that period. The Unaccounted Ticket Ratio is calculated as the number of Unaccounted Tickets for a particular Parking Station for that period divided by the number of Issued Tickets for that period, with the resulting quotient multiplied by 100 and expressed as a percentage of Issued Tickets.
(2) Police Code Section 1215 requires that Commercial Parking Operators obtain an annual permit.
(3) Special parking events on San Francisco Unified School District (SFUSD) property, operated by the volunteers of non-profit organizations, such as Parent Teacher Associations, constitute a beneficial activity to supplement SFUSD school revenues that over the years have been drastically reduced by State budget cuts.
(4) Requiring parent or other volunteers to register as parking Operators is a burden on the volunteer organizers of these events, who are staging them for the sole benefit of SFUSD schools.
(5) For volunteer organizers to be able to reap the full benefit of their efforts and help the public schools to better meet the needs of their students, this Section 608 provides for Special School Parking Event Permits.
(b) No tax shall be imposed on Rent for the occupancy of parking space in parking stations at special school parking events, provided that the following requirements are met:
(1) The parking event is conducted on SFUSD property.
(2) The parking event is conducted by a volunteer-led organization having a formally recognized exemption from income taxation pursuant to Section 501(c)(3) of the Internal Revenue Code of 1986, as amended.
(3) One hundred percent of the earnings from the parking event are for the sole benefit of one or more San Francisco public schools. No part of the organization's earnings from the parking event may inure to the benefit of any private shareholder or individual.
(4) The organization holds a Special School Parking Event Permit issued by the Tax Collector to conduct the parking event, which must be publicly displayed during the operation of the parking event.
(5) The gross revenue from the parking event does not exceed $10,000.
(c) The Tax Collector or his or her designee may issue up to a maximum of 150 Special School Parking Event Permits annually on a first come, first served basis, to the President, Chief Administrative Officer, or the equivalent of the Second District PTA, for distribution to qualifying organizations, for the purpose of conducting special school parking events that meet the requirements of this Section 608. Each permit may be used to conduct only one special school parking event. Special School Parking Event Permits are not transferrable and shall be valid only during the calendar year in which they are issued. Any organization conducting a special school parking event must in advance of the event notify the Tax Collector of the date and location of the special school parking event and must have the permit available for inspection on-site during the event.
(d) The Tax Collector shall prescribe the form of the Special School Parking Event Permit application. The Tax Collector or his or her designee shall determine whether an organization meets the requirements of this Section 608 and is eligible to receive a permit. The Tax Collector shall not charge any fee to apply for or obtain a Special School Parking Event Permit.
(1) The Second District PTA shall keep and preserve business records, including all local, state, and federal tax returns of any kind, for a period of five years from the date the permit is issued, and make the business records available to the Tax Collector or his or her designee as may be necessary to determine the organization's eligibility and use of the Special School Parking Event Permits.
(2) The Second District PTA shall submit annual returns on a form prescribed by the Tax Collector. Required data shall include the number of permits received from the Tax Collector, the number of special school parking events conducted and the date of each event, the rate charged for parking at each event, and the dollar value of gross revenues for each event.
(3) Upon the request of the Tax Collector or his or her designee, the Second District PTA shall produce such business records at the Tax Collector's Office during normal business hours for inspection, examination, and copying. Refusal to allow full inspection, examination, or copying of such records shall subject the organization to revocation of any existing permits and disqualify it from eligibility for Special School Parking Event Permits in the future.
(e) An organization that collects Rent for occupancy of parking space for a special school parking event pursuant to this Section 608 shall also be exempt from the requirement to obtain a certificate of authority from the Tax Collector pursuant to Section 6.6-1(a) of Article 6, or to execute a parking tax bond pursuant to Section 6.6-1(h) of Article 6, provided that the Operator demonstrates to the satisfaction of the Tax Collector that it meets all of the requirements in Section 608(b).
(g) For each year for which the Special School Parking Event Permits authorized under this Section 608 are available, the Tax Collector shall submit an annual report to the Board of Supervisors that sets forth aggregate information regarding the dollar value of the gross revenues taken in each year, the number of permits issued, and the parking tax revenue foregone.
(h) Expiration Date. This Section 608 shall expire by operation of law on December 31, 2025, unless the Board of Supervisors or the voters re-enact by ordinance Section 608 prior to December 31, 2025. If this Section expires under this subsection (h), the Tax Collector shall not issue any Special School Parking Event Permits after that expiration date, and the City Attorney shall cause this Section to be removed from the Business and Tax Regulations Code.
(i) Severability. If any provision of this Section 608 or the application thereof to any person or circumstance is held invalid, the remainder of the Section and the application of such provision to other persons or circumstances shall not be affected thereby.
(Added by Ord. 78-16, File No. 160101, App. 5/20/2016, Eff. 6/19/2016, Retro. 1/1/2016)
(Former Sec. 608 added by Ord. 189-12 , File No. 120407, App. 9/11/2012, Eff. 10/11/2012; expired 12/31/2015)
(Former Secs. 608-608.8 added by Ord. 234-06, File No. 060892, App. 9/14/2006; repealed by Ord. 291-10, File No. 101099, App. 11/18/2010)
Authority of Tax Collector Generally; Deposit of Collections to General Fund. The Tax Collector shall enforce the provisions of this Article and may prescribe, adopt and enforce rules and regulations relating to the administration and enforcement of this Article. The Tax Collector may prescribe the extent to which any ruling or regulation shall be applied without retroactive effects.
The Tax Collector shall transmit all moneys collected pursuant to this Article to the Treasurer for deposit to the General Fund and, subject to the budget and fiscal provisions of the Charter, the collections may be expended for any City purpose.
(Amended by Ord. 433-79, App. 8/24/79; Ord 20-98, App. 1/16/98; Ord. 241-06, File No. 061209, App. 10/4/2006)