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San Francisco Overview
San Francisco Charter
San Francisco Administrative Code
ADMINISTRATIVE CODE
THE SAN FRANCISCO CODES
PREFACE TO THE ADMINISTRATIVE CODE
CHAPTER 1: GENERAL PROVISIONS
CHAPTER 2: BOARD OF SUPERVISORS
CHAPTER 2A: EXECUTIVE BRANCH
CHAPTER 2B: ASSESSMENT APPEALS BOARDS (TAX APPEAL BOARDS)
CHAPTER 3: BUDGET PROCEDURES
CHAPTER 4: CITY BUILDINGS, EQUIPMENT, AND VEHICLES
CHAPTER 5: COMMITTEES
CHAPTER 6: PUBLIC WORKS CONTRACTING POLICIES AND PROCEDURES
CHAPTER 7: DISASTER COUNCIL
CHAPTER 8: DOCUMENTS, RECORDS AND PUBLICATIONS
CHAPTER 9A: FARMERS' MARKET
CHAPTER 9B: FLEA MARKET
CHAPTER 10: FINANCE, TAXATION, AND OTHER FISCAL MATTERS
CHAPTER 10B: SPECIAL LAW ENFORCEMENT AND PUBLIC WORKS SERVICES
CHAPTER 10C: REIMBURSEMENT FOR TOWING AND STORAGE OF VEHICLES
CHAPTER 10E: PLANNING MONITORING
CHAPTER 10F: 1660 MISSION STREET SURCHARGE
CHAPTER 10G: BOARD OF APPEALS SURCHARGE FOR PERMITS AND FEES
CHAPTER 10H: RECOVERY OF COSTS OF EMERGENCY RESPONSE
CHAPTER 11: FRANCHISES
CHAPTER 12: HOUSING AUTHORITY
CHAPTER 12A: HUMAN RIGHTS COMMISSION
CHAPTER 12B: NONDISCRIMINATION IN CONTRACTS
CHAPTER 12C: NONDISCRIMINATION IN PROPERTY CONTRACTS
CHAPTER 12D: MINORITY/WOMEN/LOCAL BUSINESS UTILIZATION
CHAPTER 12E: CITY EMPLOYEE'S SEXUAL PRIVACY ORDINANCE
CHAPTER 12F: IMPLEMENTING THE MACBRIDE PRINCIPLES - NORTHERN IRELAND
CHAPTER 12G: PROHIBITION ON USE OF PUBLIC FUNDS FOR POLITICAL ACTIVITY BY RECIPIENTS OF CITY CONTRACTS, GRANTS, AND LOANS
CHAPTER 12H: IMMIGRATION STATUS
CHAPTER 12I: CIVIL IMMIGRATION DETAINERS
CHAPTER 12J: CITY BUSINESS WITH BURMA PROHIBITED
CHAPTER 12K: SALARY HISTORY*
CHAPTER 12L: PUBLIC ACCESS TO RECORDS AND MEETINGS OF NONPROFIT ORGANIZATIONS
CHAPTER 12M: PROTECTION OF PRIVATE INFORMATION*
CHAPTER 12N: LESBIAN, GAY, BISEXUAL, TRANSGENDER, QUEER, AND QUESTIONING YOUTH: YOUTH SERVICES SENSITIVITY TRAINING
CHAPTER 12O: EARNED INCOME CREDIT INFORMATION
CHAPTER 12P: MINIMUM COMPENSATION
CHAPTER 12Q: HEALTH CARE ACCOUNTABILITY
CHAPTER 12R: MINIMUM WAGE
CHAPTER 12S: WORKING FAMILIES CREDIT PROGRAM
CHAPTER 12T: CITY CONTRACTOR/SUBCONTRACTOR CONSIDERATION OF CRIMINAL HISTORY IN HIRING AND EMPLOYMENT DECISIONS
CHAPTER 12U: SWEATFREE CONTRACTING
CHAPTER 12V: PERSONAL SERVICES MINIMUM CONTRACTUAL RATE ORDINANCE
CHAPTER 12W: SICK LEAVE*
CHAPTER 12X: PROHIBITING CITY TRAVEL AND CONTRACTING IN STATES THAT ALLOW DISCRIMINATION*
CHAPTER 12Y: SAN FRANCISCO SLAVERY DISCLOSURE ORDINANCE*
CHAPTER 12Z: SAN FRANCISCO FAMILY FRIENDLY WORKPLACE ORDINANCE
CHAPTER 13: JAILS AND PRISONERS
CHAPTER 14: SAN FRANCISCO HEALTH CARE SECURITY ORDINANCE
CHAPTER 14A: DISADVANTAGED BUSINESS ENTERPRISE PROGRAM
CHAPTER 14B: LOCAL BUSINESS ENTERPRISE UTILIZATION AND NON-DISCRIMINATION IN CONTRACTING ORDINANCE
CHAPTER 14C: [EXPIRED]
CHAPTER 15: MENTAL HEALTH SERVICE
CHAPTER 16: OFFICERS AND EMPLOYEES GENERALLY
CHAPTER 17: PUBLIC OFF-STREET PARKING FACILITIES
CHAPTER 18: PAYROLL PROCEDURE
CHAPTER 19. COMMUNITY SAFETY CAMERA ORDINANCE
CHAPTER 19A: PUBLIC HEALTH
CHAPTER 19B: ACQUISITION OF SURVEILLANCE TECHNOLOGY
CHAPTER 20: SOCIAL SERVICES
CHAPTER 21: ACQUISITION OF COMMODITIES AND SERVICES
CHAPTER 21A: HEALTH-RELATED COMMODITIES AND SERVICES
CHAPTER 21B: COMMODITIES AND SERVICES RELATING TO PROJECTS ADDRESSING HOMELESSNESS
CHAPTER 21C: MISCELLANEOUS PREVAILING WAGE REQUIREMENTS
CHAPTER 21D: [RESERVED]
CHAPTER 21E: [RESERVED]
CHAPTER 21F: [RESERVED]
CHAPTER 21G: [RESERVED]
CHAPTER 22: RADIO COMMUNICATION FACILITIES
CHAPTER 22A: INFORMATION AND COMMUNICATION TECHNOLOGY
CHAPTER 22B: TELECOMMUNICATIONS FACILITIES
CHAPTER 22C: PUBLIC INTERNET ACCESS
CHAPTER 22D: OPEN DATA POLICY
CHAPTER 22E: CITY-OWNED FIBER-OPTIC FACILITIES
CHAPTER 22G: OFFICE OF EMERGING TECHNOLOGY
CHAPTER 23: REAL PROPERTY TRANSACTIONS
CHAPTER 23A: SURPLUS PUBLIC LANDS ORDINANCE
CHAPTER 24: REDEVELOPMENT AGENCY
CHAPTER 24A: ADMINISTRATIVE STRUCTURE LOCAL RENT SUPPLEMENT PROGRAM IN THE OFFICE OF MAYOR
CHAPTER 24B: RELOCATION APPEALS BOARD
CHAPTER 25: STREET LIGHTING
CHAPTER 26. DEEMED APPROVED OFF-STREET ALCOHOL USE NUISANCE REGULATIONS
CHAPTER 27: HEALTHY NAIL SALON RECOGNITION PROGRAM
CHAPTER 28: ADMINISTRATIVE DEBARMENT PROCEDURE
CHAPTER 29: FINDINGS OF FISCAL RESPONSIBILITY AND FEASIBILITY
CHAPTER 29A: [APPROVAL OF POWER PLANT; PLANNING CODE SEC.
CHAPTER 29B: CHILD CARE FEASIBILITY STUDY FOR CITY AND CITY-FUNDED PROJECTS
CHAPTER 30: CENTRALIZATION OF WORKFORCE DEVELOPMENT
CHAPTER 31: CALIFORNIA ENVIRONMENTAL QUALITY ACT PROCEDURES AND FEES
CHAPTER 32: RESIDENTIAL REHABILITATION LOAN PROGRAM
CHAPTER 33: COMMISSION ON THE STATUS OF WOMEN
CHAPTER 33A: LOCAL IMPLEMENTATION OF THE UNITED NATIONS CONVENTION ON THE ELIMINATION OF ALL FORMS OF DISCRIMINATION AGAINST WOMEN (CEDAW)*
CHAPTER 34: NOTIFICATION TO ASSESSOR CONCERNING ZONING RECLASSIFICATIONS OF PROPERTY, CONDITIONAL USE PERMITS AND VARIANCES
CHAPTER 35: RESIDENTIAL, HOTEL, AND PDR COMPATIBILITY AND PROTECTION
CHAPTER 36: COMMUNITY IMPROVEMENTS AREA PLANS AND PROGRAMS
CHAPTER 37: RESIDENTIAL RENT STABILIZATION AND ARBITRATION ORDINANCE
CHAPTER 37A: RENT STABILIZATION AND ARBITRATION FEE
CHAPTER 38: COMMERCIAL LANDLORDS; ACCESS IMPROVEMENT OBLIGATIONS AND NOTICE TO SMALL BUSINESS TENANTS REGARDING DISABILITY ACCESS
CHAPTER 39: [RIGHT TO RETURN TO REVITALIZED PUBLIC HOUSING]
CHAPTER 40: HOUSING CODE ENFORCEMENT LOAN PROGRAM
CHAPTER 41: RESIDENTIAL HOTEL UNIT CONVERSION AND DEMOLITION
CHAPTER 41A: RESIDENTIAL UNIT CONVERSION AND DEMOLITION
CHAPTER 41B: COMMUNITY OPPORTUNITY TO PURCHASE ACT
CHAPTER 41C: TIME-SHARE CONVERSION ORDINANCE
CHAPTER 41D: RESIDENTIAL HOTEL VISITOR POLICIES
CHAPTER 41E. RESIDENTIAL HOTEL MAIL RECEPTACLE ORDINANCE
CHAPTER 41F: TOURIST HOTEL CONVERSION*
CHAPTER 42: INDUSTRIAL DEVELOPMENT AUTHORITY
CHAPTER 43: MUNICIPAL FINANCE LAW
CHAPTER 44: ADULT DAY HEALTH CARE PLANNING COUNCIL
CHAPTER 45: JURY FEES
CHAPTER 47: PREFERENCE IN CITY AFFORDABLE HOUSING PROGRAMS
CHAPTER 48: RENTAL SUBSIDY PROGRAM FOR LOW-INCOME FAMILIES
CHAPTER 49: SECURITY DEPOSITS FOR RESIDENTIAL RENTAL PROPERTY
CHAPTER 49A: RESIDENTIAL TENANT COMMUNICATIONS
CHAPTER 49B: RESIDENTIAL RENTAL UNITS: LOCK REPLACEMENTS BY LANDLORD WHEN TENANTS VACATE
CHAPTER 50: NONPROFIT PERFORMING ARTS LOAN PROGRAM
CHAPTER 51: VOLUNTARY ARTS CONTRIBUTIONS PROGRAM
CHAPTER 52: SAN FRANCISCO CARBON MITIGATION PROGRAM
CHAPTER 53: URBAN AGRICULTURE
CHAPTER 53A: URBAN AGRICULTURE INCENTIVE ZONES ACT PROCEDURES
CHAPTER 54: SOUTHEAST COMMUNITY FACILITY COMMISSION
CHAPTER 56: DEVELOPMENT AGREEMENTS
CHAPTER 57: FILM COMMISSION
CHAPTER 58: RIGHT TO COUNSEL IN CIVIL MATTERS
CHAPTER 59: HEALTHY FOOD RETAILER ORDINANCE
CHAPTER 60: ASSISTED HOUSING PRESERVATION ORDINANCE
CHAPTER 61: WATERFRONT LAND USE
CHAPTER 62: DOMESTIC PARTNERSHIPS
CHAPTER 63: WATER EFFICIENT IRRIGATION ORDINANCE*
CHAPTER 64: CITY EMPLOYEE AND CITY CONTRACTOR SAFETY AND HEALTH
CHAPTER 65: RENT REDUCTION AND RELOCATION PLAN FOR TENANTS INCONVENIENCED BY SEISMIC WORK PERFORMED PURSUANT TO CHAPTERS 14 AND 15 OF THE SAN FRANCISCO BUILDING CODE
CHAPTER 65A: COMPENSATION, OR SUBSTITUTE HOUSING SERVICE, FOR TENANTS AFFECTED BY TEMPORARY SEVERANCE OF SPECIFIED HOUSING SERVICES DURING MANDATORY SEISMIC WORK REQUIRED BY BUILDING CODE CHAPTER 34B
CHAPTER 66: SEISMIC SAFETY RETROFIT PROGRAM
CHAPTER 67: THE SAN FRANCISCO SUNSHINE ORDINANCE OF 1999
CHAPTER 67A: CELL PHONES, PAGERS AND SIMILAR SOUND-PRODUCING ELECTRICAL DEVICES
CHAPTER 68: CULTURAL EQUITY ENDOWMENT FUND
CHAPTER 69: SAN FRANCISCO HEALTH AUTHORITY
CHAPTER 70: IN-HOME SUPPORTIVE SERVICES PUBLIC AUTHORITY
CHAPTER 71: MILLS ACT CONTRACT PROCEDURES
CHAPTER 72: RELOCATION ASSISTANCE FOR LEAD HAZARD REMEDIATION
CHAPTER 74: RENT ESCROW ACCOUNT PROGRAM
CHAPTER 77: BUILDING INSPECTION COMMISSION APPEALS
CHAPTER 78: DEPARTMENT OF BUILDING INSPECTION PERMIT TRACKING SYSTEM
CHAPTER 79: PREAPPROVAL NOTICE FOR CERTAIN CITY PROJECTS
CHAPTER 79A: ADDITIONAL PREAPPROVAL NOTICE FOR CERTAIN CITY PROJECTS
CHAPTER 80: ANTI-BLIGHT ENFORCEMENT PROCEDURE
CHAPTER 80A: ORDERS TO VACATE DUE TO HAZARDOUS HOUSING CONDITIONS
CHAPTER 82: LOCAL HIRING POLICY FOR CONSTRUCTION
CHAPTER 83: FIRST SOURCE HIRING PROGRAM
CHAPTER 84: SAN FRANCISCO RESIDENTIAL RENT ASSISTANCE PROGRAM FOR PERSONS DISQUALIFIED FROM FEDERAL RENT SUBSIDY PROGRAMS BY THE FEDERAL QUALITY HOUSING AND WORK RESPONSIBILITY ACT OF 1998 (QHWRA)
CHAPTER 86: CHILDREN AND FAMILIES FIRST COMMISSION
CHAPTER 87: FAIR HOUSING IMPLEMENTATION ORDINANCE
CHAPTER 88: PERFORMANCE AND REVIEW ORDINANCE OF 1999
CHAPTER 89: DEPARTMENT OF CHILD SUPPORT SERVICES
CHAPTER 90: ENTERTAINMENT COMMISSION
CHAPTER 90A: PROMOTING AND SUSTAINING MUSIC AND CULTURE
CHAPTER 91: LANGUAGE ACCESS
CHAPTER 92: REAL ESTATE LOAN COUNSELING AND EDUCATION
CHAPTER 93: PREGNANCY INFORMATION DISCLOSURE AND PROTECTION ORDINANCE
CHAPTER 94: THE SAN FRANCISCO PLAZA PROGRAM
CHAPTER 94A: THE SAN FRANCISCO PLACES FOR PEOPLE PROGRAM
CHAPTER 95: IDENTIFICATION CARDS
CHAPTER 96: COORDINATION BETWEEN THE POLICE DEPARTMENT AND THE DEPARTMENT OF POLICE ACCOUNTABILITY
CHAPTER 96A: LAW ENFORCEMENT REPORTING REQUIREMENTS
CHAPTER 96B: POLICY MAKING MARIJUANA OFFENSES THE LOWEST LAW ENFORCEMENT PRIORITY
CHAPTER 96C: POLICE INTERROGATION OF YOUTH - JEFF ADACHI YOUTH RIGHTS ORDINANCE
CHAPTER 97: HEALTHCARE IMPACT REPORTS
CHAPTER 98: THE BETTER STREETS POLICY
CHAPTER 99: PUBLIC POWER IN NEW CITY DEVELOPMENTS
CHAPTER 100: PROCEDURES GOVERNING THE IMPOSITION OF ADMINISTRATIVE FINES
CHAPTER 101: RESTRICTING THE PURCHASE, SALE, OR DISTRIBUTION OF SUGAR-SWEETENED BEVERAGES BY OR FOR THE CITY
CHAPTER 102: OUR CHILDREN, OUR FAMILIES COUNCIL
CHAPTER 103: NON-COOPERATION WITH IDENTITY-BASED REGISTRY ORDINANCE
CHAPTER 104: COLLECTION OF SEXUAL ORIENTATION AND GENDER IDENTITY DATA
CHAPTER 105: CIGARETTE LITTER ABATEMENT FEE ORDINANCE
CHAPTER 106: CITY NAVIGATION CENTERS
CHAPTER 107: CULTURAL DISTRICTS
CHAPTER 107A: AFRICAN AMERICAN ARTS AND CULTURAL DISTRICT
CHAPTER 107B: CASTRO LESBIAN, GAY, BISEXUAL, TRANSGENDER, AND QUEER (LGBTQ) CULTURAL DISTRICT
CHAPTER 109: PRIORITIZING 100% AFFORDABLE HOUSING
CHAPTER 115: AUTOMATED POINT OF SALE STATION REGISTRATION AND INSPECTION ORDINANCE
CHAPTER 116: COMPATIBILITY AND PROTECTION FOR RESIDENTIAL USES AND PLACES OF ENTERTAINMENT
CHAPTER 117: COOPERATIVE LIVING OPPORTUNITIES FOR MENTAL HEALTH PROGRAM
CHAPTER 119: SAFE PARKING PROGRAMS
CHAPTER 120: ADMINISTRATION OF AFFORDABLE HOUSING FUNDS
CHAPTER 121: CLOSURE OF JUVENILE HALL
APPENDIX: Table of Initiative Ordinances and Policy Declarations
References to Ordinances
San Francisco Business and Tax Regulations Code
BUSINESS AND TAX REGULATIONS CODE
THE SAN FRANCISCO CODES
PREFACE TO THE BUSINESS AND TAX REGULATIONS CODE
ARTICLE 1: PERMIT PROCEDURES
ARTICLE 2: LICENSE FEES
ARTICLE 3: [REPEALED]
ARTICLE 4: [RESERVED]
ARTICLE 5: ELECTRICAL MUSICAL DEVICES
ARTICLE 6: COMMON ADMINISTRATIVE PROVISIONS
ARTICLE 7: TAX ON TRANSIENT OCCUPANCY OF HOTEL ROOMS
ARTICLE 8: SUGARY DRINKS DISTRIBUTOR TAX ORDINANCE
ARTICLE 9: TAX ON OCCUPANCY OF PARKING SPACE IN PARKING STATIONS
ARTICLE 10: UTILITY USERS TAX
ARTICLE 10B: ACCESS LINE TAX
ARTICLE 11: STADIUM OPERATOR ADMISSION TAX
ARTICLE 12: BUSINESS REGISTRATION
ARTICLE 12-A: PAYROLL EXPENSE TAX ORDINANCE
ARTICLE 12-A-1: GROSS RECEIPTS TAX ORDINANCE
ARTICLE 12-B: BUSINESS TAX REFUND
ARTICLE 12B-1: NEIGHBORHOOD BEAUTIFICATION AND GRAFFITI CLEAN-UP FUND TAX OPTION
ARTICLE 12-C: REAL PROPERTY TRANSFER TAX
ARTICLE 12-D: UNIFORM LOCAL SALES AND USE TAX
ARTICLE 13: CONNECTIONS TO THE POLICE DEPARTMENT TERMINAL ALARM PANEL
ARTICLE 14: TRANSPORTATION AUTHORITY
ARTICLE 15: BUSINESS IMPROVEMENT DISTRICTS PROCEDURE CODE
ARTICLE 15A: PUBLIC REALM LANDSCAPING, IMPROVEMENT AND MAINTENANCE ASSESSMENT DISTRICTS ("GREEN BENEFIT DISTRICTS")
ARTICLE 16: LIVING WAGE FOR EDUCATORS PARCEL TAX
ARTICLE 17: BUSINESS TAX PENALTY AMNESTY PROGRAM
ARTICLE 20: FINANCIAL INFORMATION PRIVACY ORDINANCE
ARTICLE 21: EARLY CARE AND EDUCATION COMMERCIAL RENTS TAX ORDINANCE
ARTICLE 22: PARKING STATIONS; REVENUE CONTROL EQUIPMENT
ARTICLE 23: VEHICLE REGISTRATION FEE EXPENDITURE PLAN
ARTICLE 28: HOMELESSNESS GROSS RECEIPTS TAX ORDINANCE
ARTICLE 32: TRAFFIC CONGESTION MITIGATION TAX
References to Ordinances
San Francisco Campaign and Governmental Conduct Code
San Francisco Environment Code
ENVIRONMENT CODE
THE SAN FRANCISCO CODES
PREFACE TO THE ENVIRONMENT CODE
CHAPTER 1: PRECAUTIONARY PRINCIPLE POLICY STATEMENT
CHAPTER 2: ENVIRONMENTALLY PREFERABLE PURCHASING ORDINANCE
CHAPTER 3: INTEGRATED PEST MANAGEMENT PROGRAM
CHAPTER 4: HEALTHY AIR AND CLEAN TRANSPORTATION PROGRAM
CHAPTER 5: RESOURCE CONSERVATION ORDINANCE
CHAPTER 7: GREEN BUILDING REQUIREMENTS FOR CITY BUILDINGS
CHAPTER 8: TROPICAL HARDWOOD AND VIRGIN REDWOOD BAN
CHAPTER 9: GREENHOUSE GAS EMISSIONS TARGETS AND DEPARTMENTAL ACTION PLANS
CHAPTER 10: TRANSPORTATION OF AGGREGATE MATERIALS
CHAPTER 11: CELL PHONE DISCLOSURE REQUIREMENTS
CHAPTER 12: URBAN FORESTRY COUNCIL
CHAPTER 13: ARSENIC-TREATED WOOD
CHAPTER 14: CONSTRUCTION AND DEMOLITION DEBRIS RECOVERY ORDINANCE*
CHAPTER 15: GREEN BUSINESS PROGRAM
CHAPTER 16: FOOD SERVICE AND PACKAGING WASTE REDUCTION ORDINANCE
CHAPTER 17: PLASTIC BAG REDUCTION ORDINANCE
CHAPTER 18: SOLAR ENERGY INCENTIVE PROGRAM
CHAPTER 19: MANDATORY RECYCLING AND COMPOSTING
CHAPTER 20: EXISTING BUILDINGS ENERGY PERFORMANCE
CHAPTER 21: CLEAN ENERGY FULL DISCLOSURE ORDINANCE
CHAPTER 22: SAFE DRUG DISPOSAL
CHAPTER 23: DRINK TAP ORDINANCE
CHAPTER 24: BOTTLED DRINKING WATER
CHAPTER 25: CLEAN CONSTRUCTION REQUIREMENTS FOR PUBLIC WORKS
CHAPTER 26: BETTER ROOF REQUIREMENTS
CHAPTER 27: ANTIBIOTIC USE IN FOOD ANIMALS
CHAPTER 28: FLAME RETARDANT CHEMICALS IN UPHOLSTERED FURNITURE AND JUVENILE PRODUCTS
CHAPTER 29: ELECTRIC VEHICLE READINESS IMPLEMENTATION*
CHAPTER 30: RENEWABLE ENERGY FOR COMMERCIAL BUILDINGS
CHAPTER 31: ELECTRIC VEHICLE AND CHARGING IN COMMERCIAL PARKING LOTS AND GARAGES*
References to Ordinances
San Francisco Fire Code
San Francisco Health Code
HEALTH CODE
THE SAN FRANCISCO CODES
PREFACE TO THE HEALTH CODE
ARTICLE 1: ANIMALS
ARTICLE 1A: ANIMAL SACRIFICE
ARTICLE 1B: PERFORMANCE OF WILD OR EXOTIC ANIMALS FOR PUBLIC ENTERTAINMENT OR AMUSEMENT
ARTICLE 1C: SALE OF ANIMALS
ARTICLE 1D: ANIMAL FUR PRODUCTS
ARTICLE 2: COMMUNICABLE DISEASES
ARTICLE 3: HOSPITALS
ARTICLE 4: DECEASED PERSONS
ARTICLE 5: PUBLIC HEALTH - GENERAL
ARTICLE 6: GARBAGE AND REFUSE
ARTICLE 7: LAUNDRIES
ARTICLE 8: FOOD AND FOOD PRODUCTS
ARTICLE 8A: CANNABIS CONSUMPTION PERMITS
ARTICLE 9: DAIRY AND MILK CODE
ARTICLE 10: MEAT AND MEAT PRODUCTS
ARTICLE 11: NUISANCES
ARTICLE 11A: BED BUG INFESTATION PREVENTION, TREATMENT, DISCLOSURE, AND REPORTING
ARTICLE 12: SANITATION - GENERAL
ARTICLE 12A: BACKFLOW PREVENTION
ARTICLE 12B: SOIL BORING AND WELL REGULATIONS
ARTICLE 12C: ALTERNATE WATER SOURCES FOR NON-POTABLE APPLICATIONS
ARTICLE 14: AMBULANCES AND ROUTINE MEDICAL TRANSPORT VEHICLES
ARTICLE 15: PUBLIC SWIMMING POOLS
ARTICLE 16: REGULATING THE USE OF 'ECONOMIC POISONS'
ARTICLE 17: DISPOSAL OF UNCLAIMED PERSONAL PROPERTY AT SAN FRANCISCO GENERAL HOSPITAL
ARTICLE 18: PROVIDING FOR ISSUANCE OF CITATIONS TO VIOLATORS
ARTICLE 19: SMOKING POLLUTION CONTROL
ARTICLE 19A: REGULATING SMOKING IN EATING ESTABLISHMENTS [SUSPENDED]
ARTICLE 19B: REGULATING SMOKING IN SHARED OFFICE WORKPLACE [SUSPENDED]
ARTICLE 19C: REGULATING SMOKING IN PUBLIC PLACES AND IN HEALTH, EDUCATIONAL AND CHILD CARE FACILITIES [SUSPENDED]
ARTICLE 19D: PROHIBITING CIGARETTE VENDING MACHINES
ARTICLE 19E: PROHIBITING SMOKING IN PLACES OF EMPLOYMENT AND CERTAIN SPORTS ARENAS [SUSPENDED]
ARTICLE 19F: PROHIBITING SMOKING IN ENCLOSED AREAS, CERTAIN UNENCLOSED AREAS, AND SPORTS STADIUMS
ARTICLE 19G: ENFORCEMENT OF SMOKING PROHIBITIONS
ARTICLE 19H: PERMITS FOR THE SALE OF TOBACCO
ARTICLE 19I: PROHIBITING SMOKING IN CITY PARK AND RECREATIONAL AREAS AND FARMERS' MARKETS
ARTICLE 19J: PROHIBITING PHARMACIES FROM SELLING TOBACCO PRODUCTS
ARTICLE 19K: PROHIBITING SALES OF TOBACCO PRODUCTS ON PROPERTY OWNED BY OR UNDER THE CONTROL OF THE CITY AND COUNTY OF SAN FRANCISCO
ARTICLE 19L: PROHIBITING SMOKING AT CERTAIN OUTDOOR EVENTS
ARTICLE 19M: DISCLOSURE TO PROSPECTIVE RESIDENTIAL TENANTS OF WHETHER A UNIT IS SMOKE FREE OR SMOKING OPTIONAL, AND INFORMING EXISTING RESIDENTIAL TENANTS WHERE SMOKING IS OPTIONAL
ARTICLE 19N: ELECTRONIC CIGARETTES - RESTRICTIONS ON SALE AND USE
ARTICLE 19O: [SMOKELESS TOBACCO - USE PROHIBITED AT ATHLETIC VENUES]
ARTICLE 19P: PROHIBITING THE SALE OF TOBACCO PRODUCTS TO PERSONS AGED 18, 19, OR 20
ARTICLE 19Q: PROHIBITING THE SALE OF FLAVORED TOBACCO PRODUCTS
ARTICLE 19R: PROHIBITING THE SALE OF ELECTRONIC CIGARETTES LACKING FOOD AND DRUG ADMINISTRATION PREMARKET APPROVAL
ARTICLE 19S: PROHIBITING THE SALE AND DISTRIBUTION OF TOBACCO PRODUCTS IN SAN FRANCISCO
ARTICLE 20: ALKYL NITRITES
ARTICLE 21: HAZARDOUS MATERIALS
ARTICLE 21A: RISK MANAGEMENT PROGRAM
ARTICLE 22: HAZARDOUS WASTE MANAGEMENT
ARTICLE 22A: ANALYZING SOILS FOR HAZARDOUS WASTE
ARTICLE 22B: CONSTRUCTION DUST CONTROL REQUIREMENTS
ARTICLE 23: VIDEO DISPLAY TERMINAL WORKER SAFETY
ARTICLE 24: CHLOROFLUOROCARBON RECOVERY AND RECYCLING
ARTICLE 25: MEDICAL WASTE GENERATOR REGISTRATION, PERMITTING, INSPECTIONS AND FEES
ARTICLE 26: COMPREHENSIVE ENVIRONMENTAL LEAD POISONING INVESTIGATION, MANAGEMENT AND ENFORCEMENT PROGRAM
ARTICLE 27: HEALTH SERVICE SYSTEM AGREEMENT
ARTICLE 28: MEDICAL CANNABIS USER AND PRIMARY CAREGIVER IDENTIFICATION CARDS
ARTICLE 29: LICENSING AND REGULATION OF MASSAGE PRACTITIONERS AND MASSAGE BUSINESSES
ARTICLE 30: REGULATION OF DIESEL BACKUP GENERATORS
ARTICLE 31: HUNTERS POINT SHIPYARD
ARTICLE 32: DISEASE PREVENTION DEMONSTRATION PROJECT
ARTICLE 33: MEDICAL CANNABIS ACT
ARTICLE 34: HEALTHY PRODUCTS, HEALTHY CHILDREN ORDINANCE
ARTICLE 35: BIOLOGICAL AGENT DETECTORS
ARTICLE 36: CHILD COUGH AND COLD MEDICINE WARNING ORDINANCE
ARTICLE 37: TRANS FAT FREE RESTAURANT PROGRAM ORDINANCE
ARTICLE 38: ENHANCED VENTILATION REQUIRED FOR URBAN INFILL SENSITIVE USE DEVELOPMENTS
ARTICLE 39: COMMERCIAL DOG WALKING
ARTICLE 40: SAFE BODY ART
ARTICLE 41: MENTAL HEALTH
ARTICLE 42: SUGAR-SWEETENED BEVERAGES
ARTICLE 43: SURPLUS MEDICATION REPOSITORY AND DISTRIBUTION
ARTICLE 45: CITY-OPERATED ADULT RESIDENTIAL FACILITY
References to Ordinances
San Francisco Municipal Elections Code
San Francisco Park Code
San Francisco Planning Code
San Francisco Zoning Maps
San Francisco Police Code
POLICE CODE
THE SAN FRANCISCO CODES
PREFACE TO THE POLICE CODE
ARTICLE 1: PUBLIC NUISANCES
ARTICLE 1.1: REGULATING THE USE OF VEHICLES FOR HUMAN HABITATION
ARTICLE 1.2 DISCRIMINATION IN HOUSING AGAINST FAMILIES WITH MINOR CHILDREN
ARTICLE 1.3: TEMPORARY MORATORIUM ON RENTAL INCREASES RENT ROLLBACK BASED UPON APRIL 15, 1979, RENTAL RATES AND REFUNDING ANY RENT INCREASES
ARTICLE 1.5: DISPLAY OF LIFE AND PROPERTY CONSERVATION DECALS
ARTICLE 2: DISORDERLY CONDUCT
ARTICLE 3: GAMES OF CHANCE
ARTICLE 4: PARADES
ARTICLE 4.5: FUNERAL PROCESSION ESCORTS
ARTICLE 5: OFFENSIVE POWDERS
ARTICLE 6: FRAUD AND DECEIT
ARTICLE 7: ANIMALS AND BIRDS
ARTICLE 7.1: HORSE-DRAWN VEHICLES
ARTICLE 8: MINORS
ARTICLE 9: MISCELLANEOUS CONDUCT REGULATIONS
ARTICLE 9.5: PROHIBITING OF PROFESSIONAL STRIKEBREAKERS
ARTICLE 9.6: REGULATIONS FOR SOLICITATION FOR CHARITABLE PURPOSES
ARTICLE 10: REGULATIONS FOR ADVERTISING
ARTICLE 10.1: REGULATING EXPOSURE OF PHOTOGRAPHS, CARTOONS OR DRAWINGS ON NEWSRACKS
ARTICLE 10.2: REGULATION OF COMPUTER RENTAL BUSINESSES
ARTICLE 11: REGULATIONS FOR AMUSEMENTS
ARTICLE 11.1: COMMERCIAL DISPLAY OF DEAD HUMAN BODIES
ARTICLE 11.2: REGULATIONS FOR ADULT THEATERS AND ADULT BOOKSTORES PERMIT AND LICENSE PROVISIONS
ARTICLE 12: REGULATIONS FOR AUTOMOBILES
ARTICLE 13: MISCELLANEOUS REGULATIONS FOR PROFESSIONS AND TRADES
ARTICLE 13.1: JUNK DEALERS - PERMIT AND REGULATION
ARTICLE 13.2 BICYCLE MESSENGER BUSINESSES
ARTICLE 13.3: CAR RENTAL BUSINESSES
ARTICLE 13.4: REDUCING RENTAL-CAR BURGLARIES
ARTICLE 14: LICENSES FOR ADVERTISING
ARTICLE 15: LICENSES FOR AMUSEMENTS
ARTICLE 15.1: ENTERTAINMENT REGULATIONS PERMIT AND LICENSE PROVISIONS
ARTICLE 15.2: ENTERTAINMENT REGULATIONS FOR EXTENDED-HOURS PREMISES
ARTICLE 15.3: PROHIBITING NUDE PERFORMERS, WAITERS AND WAITRESSES
ARTICLE 15.4: ENCOUNTER STUDIOS
ARTICLE 15.5: NUDE MODELS IN PUBLIC PHOTOGRAPHY STUDIOS
ARTICLE 15.6: ESCORT SERVICES
ARTICLE 15.7: EVENT PROMOTERS
ARTICLE 16: REGULATION OF CANNABIS
ARTICLE 17: MISCELLANEOUS LICENSE REGULATIONS
ARTICLE 17.1: REGULATIONS FOR FORTUNETELLING; PERMIT AND LICENSE PROVISIONS
ARTICLE 18: SAN FRANCISCO POLICE PISTOL RANGE
ARTICLE 19: DISPOSAL OF UNCLAIMED PROPERTY
ARTICLE 20: REPRODUCING AND FURNISHING REPORTS
ARTICLE 22: CITATIONS FOR VIOLATIONS OF CERTAIN PROVISIONS OF THE HEALTH CODE AND POLICE CODE
ARTICLE 23: REGULATIONS FOR PORT AREA*
ARTICLE 24: REGULATING STREET ARTISTS*
ARTICLE 25: REGULATIONS FOR PRIVATE PROTECTION AND SECURITY SERVICES*
ARTICLE 26: REGULATIONS FOR PUBLIC BATH HOUSES
ARTICLE 27: REGULATIONS FOR MORTGAGE MODIFICATION CONSULTANTS
ARTICLE 28: REGULATIONS FOR PAWNBROKERS PERMIT AND LICENSE PROVISIONS
ARTICLE 29: REGULATION OF NOISE
ARTICLE 30: PERMITS FOR TOW CAR DRIVERS
ARTICLE 30.1: PERMITS FOR TOW CAR FIRMS
ARTICLE 31: REGULATIONS FOR TEMPORARY HELIPORTS AND PERMIT PROVISIONS
ARTICLE 32: REGULATIONS FOR CONDUCTING BINGO GAMES
ARTICLE 32A: REGULATIONS FOR CONDUCTING POKER GAMES
ARTICLE 33: PROHIBITING DISCRIMINATION BASED ON RACE, COLOR, ANCESTRY, NATIONAL ORIGIN, PLACE OF BIRTH, SEX, AGE, RELIGION, CREED, DISABILITY, SEXUAL ORIENTATION, GENDER IDENTITY, WEIGHT, OR HEIGHT
ARTICLE 33A: PROHIBITION OF EMPLOYER INTERFERENCE WITH EMPLOYEE RELATIONSHIPS AND ACTIVITIES AND REGULATIONS OF EMPLOYER DRUG TESTING OF EMPLOYEES
ARTICLE 33B: PROHIBITION AGAINST DISCRIMINATION BY CLUBS OR ORGANIZATIONS WHICH ARE NOT DISTINCTLY PRIVATE
ARTICLE 33C: DISPLACED WORKER PROTECTION
ARTICLE 33D: GROCERY WORKER RETENTION
ARTICLE 33E: HOSPITALITY INDUSTRY WORKER RETENTION
ARTICLE 33F: HOURS AND RETENTION PROTECTIONS FOR FORMULA RETAIL EMPLOYEES
ARTICLE 33G: PREDICTABLE SCHEDULING AND FAIR TREATMENT FOR FORMULA RETAIL EMPLOYEES
ARTICLE 33H: PAID PARENTAL LEAVE
ARTICLE 33I: LACTATION IN THE WORKPLACE
ARTICLE 33J: PARITY IN PAY
ARTICLE 34: REGULATIONS FOR PHOTOGRAPHERS - PERMIT AND LICENSE PROVISIONS
ARTICLE 35: FIREARM STRICT LIABILITY ACT
ARTICLE 36: PROHIBITING THE CARRYING OF A FIREARM WHILE UNDER THE INFLUENCE OF AN ALCOHOLIC BEVERAGE OR DRUG, OR POSSESSION OF A FIREARM WHILE UPON PUBLIC PREMISES SELLING OR SERVING ALCOHOLIC BEVERAGES
ARTICLE 36A: [SALE, MANUFACTURE, AND DISTRIBUTION OF FIREARMS AND AMMUNITION; POSSESSION OF HANDGUNS]
ARTICLE 36B: STORAGE OF FIREARMS IN MOTOR VEHICLES
ARTICLE 36C: PROHIBITION OF FIREARMS AT PUBLIC GATHERINGS
ARTICLE 37: POLICE EMERGENCY ALARM ORDINANCE
ARTICLE 38: PROHIBITING DISCRIMINATION ON THE BASIS OF AIDS AND ASSOCIATED CONDITIONS
ARTICLE 39: PEDICABS
ARTICLE 40: DRUG FREE WORKPLACE ORDINANCE
ARTICLE 41: PROHIBITING THE SALE OR POSSESSION OF REPLICA HYPODERMIC NEEDLES OR SYRINGES
ARTICLE 42: SALE AND DISPLAY OF AEROSOL PAINT CONTAINERS AND MARKER PENS
ARTICLE 42A: COLOR TIRES
ARTICLE 42B: MERCURY THERMOMETERS
ARTICLE 42D: SALE AND DISPLAY OF PRODUCTS CONTAINING HYDROFLUORIC ACID
ARTICLE 43: ACCESS TO REPRODUCTIVE HEALTH CARE FACILITIES
ARTICLE 44: CLOSED CAPTIONS ACTIVATION REQUIREMENT ORDINANCE
ARTICLE 45: FIREARMS AND WEAPONS VIOLENCE PREVENTION ORDINANCE
ARTICLE 46: PROHIBITING SELF-SERVICE MERCHANDISING OF TOBACCO PRODUCTS EXCEPT IN PLACES TO WHICH MINORS HAVE NO ACCESS
ARTICLE 47: PERSONAL WATERCRAFT
ARTICLE 48: LASER POINTERS
ARTICLE 49: PROCEDURES FOR CONSIDERING ARRESTS AND CONVICTIONS AND RELATED INFORMATION IN EMPLOYMENT AND HOUSING DECISIONS
ARTICLE 50: CRIMINAL HISTORY IN ADMISSION TO POST-SECONDARY EDUCATIONAL INSTITUTIONS
ARTICLE 51: STORMWATER FLOOD RISK DISCLOSURE
ARTICLE 52: OCCUPANT'S RIGHT TO CHOOSE A COMMUNICATIONS SERVICES PROVIDER
ARTICLE 55: ACCEPTANCE OF CASH BY BRICK-AND-MORTAR BUSINESSES
References to Ordinances
San Francisco Port Code
San Francisco Public Works Code
PUBLIC WORKS CODE
THE SAN FRANCISCO CODES
PREFACE TO THE PUBLIC WORKS CODE
ARTICLE 1: GENERAL REQUIREMENTS
ARTICLE 2: PUBLIC CONTRACT PROCEDURE
ARTICLE 2.1: PERMIT FEES AND OCCUPANCY ASSESSMENTS
ARTICLE 2.3: HUNTERS POINT SHIPYARD
ARTICLE 2.4: EXCAVATION IN THE PUBLIC RIGHT-OF-WAY
ARTICLE 3: REGULATIONS IN REGARD TO WORKING CONDITIONS
ARTICLE 4: SEWERS
ARTICLE 4.1: INDUSTRIAL WASTE
ARTICLE 4.2. SEWER SYSTEM MANAGEMENT
ARTICLE 4.3: SEWERS
ARTICLE 5: STREET FLOWER MARKETS
ARTICLE 5.1: ANTI-LITTER RECEPTACLES
ARTICLE 5.2: TABLES AND CHAIRS IN PUBLIC SIDEWALK OR ROADWAY AREAS
ARTICLE 5.3: DISPLAY OF FRUITS AND VEGETABLES OR NONFOOD MERCHANDISE ON PUBLIC SIDEWALKS
ARTICLE 5.4: REGULATION OF NEWSRACKS
ARTICLE 5.5: DISTRIBUTION OF FREE SAMPLE MERCHANDISE ON PUBLIC PROPERTY
ARTICLE 5.6: POSTING OF SIGNS ON CITY-OWNED LAMP POSTS OR UTILITY POLES
ARTICLE 5.7: HANDBILL DISTRIBUTION ON PRIVATE PREMISES; DISPLAY OF BANNERS
ARTICLE 5.8: PERMIT REGULATIONS FOR MOBILE FOOD FACILITIES CONCERNING PRODUCTS FOR HUMAN CONSUMPTION
ARTICLE 6: STREET IMPROVEMENT PROCEDURE
ARTICLE 6.1: IMPROVEMENT PROCEDURE CODE
ARTICLE 7: MAINTENANCE DISTRICTS
ARTICLE 9: UNACCEPTED STREETS
ARTICLE 11: SPUR TRACKS
ARTICLE 13: ENGINEERING INSPECTION
ARTICLE 14: UNDERGROUND PIPES, WIRES AND CONDUITS
ARTICLE 15: MISCELLANEOUS
ARTICLE 16: URBAN FORESTRY ORDINANCE
ARTICLE 16.1: TREE DISPUTE RESOLUTION
ARTICLE 17: CONTROL OF DUMPS DISPOSING OF MATERIALS FROM CONSTRUCTION OR DEMOLITION
ARTICLE 18: UTILITY FACILITIES
ARTICLE 19: PUBLIC TELEPHONE BOOTHS ON PUBLIC SIDEWALKS
ARTICLE 20: PROHIBITED BICYCLE ACTIONS AND TRANSACTIONS
ARTICLE 21: RESTRICTION OF USE OF POTABLE WATER FOR SOIL COMPACTION AND DUST CONTROL ACTIVITIES
ARTICLE 22: RECLAIMED WATER USE
ARTICLE 23: GRAFFITI REMOVAL AND ABATEMENT
ARTICLE 24: SHOPPING CARTS
ARTICLE 25: PERSONAL WIRELESS SERVICE FACILITIES
ARTICLE 26*: ILLEGAL DUMPING
ARTICLE 27: SURFACE-MOUNTED FACILITIES
References to Ordinances
San Francisco Subdivision Code
San Francisco Transportation Code
San Francisco Building Inspection Commission (BIC) Codes
Comprehensive Ordinance List
ARTICLE 10:
UTILITY USERS TAX
 
Additional Definitions.
Telephone Users Tax.
Electricity Users Tax.
Gas Users Tax.
Water Users Tax.
Steam Users Tax.
Additional Exemptions.
Utility Users Tax Exemption.
Utility Users Tax Rates.
Collection of Tax.
Reporting and Remitting.
Records.
Refunds.
Failure to Pay Tax; Administrative Remedy.
Administrative Agreements.
Refund Agreements.
California Public Utilities Commission Jurisdiction.
Purpose.
Effect of State and Federal Authorization.
Amendment of Ordinance.
Severability.
 
SEC. 701.  ADDITIONAL DEFINITIONS.
   When used in this Article, the following terms shall mean or include:
   (a)   "Ancillary Telephone Communications Services" shall mean services associated with or incidental to the provision, use or enjoyment of telephone communications services, including but not limited to:
      (1)   Service that link two or more participants in an audio or video conference call and that may include the provisions of a telephone number.
      (2)   Services that provide telephone number information, and/or address information, or any other information that may assist in contacting another party via a telephone communications service.
      (3)   Services offered in connection with one or more telephone communications services which offer advanced calling features that allow customers to identify callers and to manage multiple calls and call connections.
      (4)   Services that enable customers to store, send or receive recorded messages including, without limitation, voice mail services.
      (5)   Services related to listing telephone communications service customer information in, or excluding such information from, a directory or database.
      (6)   Services that provide customer billing information in a detailed or alternative format.
   (b)   "Billing Address" shall mean the mailing address to which a telephone communications service supplier submits invoices or bills for payment by a service user.
   (c)   "Electrical corporation," "gas corporation," and "telephone corporation" shall have the same meanings as defined in Sections 218, 222 and 234, respectively, of the Public Utilities Code of the State of California.
   (d)   "Residential Telephone Communications Service" shall mean telephone communications service by a fixed line, wire or cable to a residential service address and includes voice over Internet Protocol (VoIP) service that cannot be used at locations other than the service user's residential service address. Residential telephone communications service excludes mobile telephone communications services including mobile VoIP service.
   (e)   "Paging Service" shall mean a telephone communications service that provides transmission of coded radio signals for the purpose of activating specific pagers; such transmissions may include messages and/or sounds.
   (f)   "Service Address" shall mean the street address of a service user's primary place of usage.
   (g)   "Service User" shall mean a person required to pay a tax imposed under the provisions of this Article.
   (h)   "Service Supplier" shall mean any person required to collect a tax imposed under the provisions of this Article.
   (i)   "Steam Corporation" shall mean and include every "heat corporation," as defined in Section 224 of the Public Utilities Code of the State of California, using steam to deliver heat.
   (j)   "Telephone Communications Services" shall mean the transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals to a point, or between or among points, whatever the technology used, including without limitation wire, fiber optic, coaxial cable, power line transmission, light wave, laser, microwave, radio wave, satellite or any other form of wireless transmission, or any other technology now existing or developed after the adoption of this Section, and whether or not such information is transmitted through interconnected service with the public switched network. Telephone communications service includes such transmission, conveyance, or routing in which computer processing applications are used to act on the form, code or protocol of the content for purposes of transmission, conveyance or routing without regard to whether such service is referred to as voice over internet protocol (VoIP) service or is classified by the Federal Communications Compassion as enhanced or value added, and includes video and/or data service that are functionally integrated with telephone communications services. Telephone communications service includes without limitation the for lowing services, regardless of the manner or basis on which such services are calculated or billed; ancillary telephone communications services, mobile telephone communications service; paging service; and 800 service. Telephone communications service does not include; internet access services to the extent they are exempt from taxation under the Internet Tax Freedom Act, 47 U.S.C. 151 note; video programming services, and digital downloads, such as downloads of books, music, video, ringtones, games and similar digital products.
   (k)   "Telephone communications service supplier" shall mean any person who provides telephone communications service to a user of such service within the City, including, without limitation, use outside the City which is within the City's tax jurisdiction under the Mobile Telecommunications Sourcing Act, 4 U.S.C. § 116 et seq. The term includes any person required to collect or remit the tax imposed by Section 703, including the billing agent of such person.
   (l)   "Water Corporation" shall mean and include every corporation or person including the City and County owning, controlling, operating or managing any water system for compensation within the State of California.
   (m)   "800 Service" shall mean a telephone communications service that allows a caller to dial a toll-free number without incurring a charge for the call, "800 service" includes without limitation services marketed as "800," "855," "866," "877," and "888" toll-free calling, and any subsequent numbers designated by the Federal Communications Commission.
(Added by Ord. 287-70, App. 8/28/70; amended by Ord. 262-93, App. 8/10/93; Ord. 324-93, App. 10/15/93; Ord. 21-98, App. 1/16/98; Amended by Proposition O, § 4, 11/4/2008)
SEC. 702.  RESERVED.
(Added by Ord. 224-06, File No. 061142, Effective without the signature of the Mayor; Repealed by Proposition O, § 4, 11/4/2008)
SEC. 703.  TELEPHONE USERS TAX.
   (a)   There is hereby imposed a tax upon every person, other than a telephone communications service supplier, who uses telephone communications service in the City, including intrastate, interstate, and international telephone communications service, to the extent permitted by Federal and State law. The telephone users tax shall apply to all charges for telephone communications service within the City's tax jurisdiction, such as charges billed to a telephone account having a situs in the City as permitted by the Mobile Telecommunications Sourcing Act of 2000, 4 U.S.C. § 116 et seq. There is a rebuttable presumption that telephone communications service billed to a billing address or provided to a service address in the City is used, in whole or in part, within the City's boundaries and that such service is subject to taxation under this Article. There is also a rebuttable presumption that a telephone communications service sold within the City that is not billed to a billing address or provided to a primary physical location in the City is used, in whole or in part, within the City's boundaries and that such service is subject to taxation under this Article.
   (b)   As used in this Section, the term "charges" shall include without limitation: charges for activation, connection, reconnection, termination, movement, or change of telephone communications service; late payment fees; access and line charges, whether or not imposition of such charges is mandated or authorized by a regulatory agency; universal service charges and any other charges designed to assist in expanding access to telephone communications service; and regulatory, administrative and other cost recovery charges. The term "charges" shall include the value of any other services, credits, property of every kind or nature, or other consideration provided by the service user in exchange for telephone communications service.
   (c)   The tax imposed by this Section shall be collected from the service user by the telephone communications service supplier.
   (d)   The following shall continue to be exempt from the tax imposed by this Section:
      (1)   Residential telephone communications service;
      (2)   Any person or entity that is exempt from the tax imposed by this Section under Article 6 or its successor;
      (3)   Service paid for by inserting coins in coin-operated telephones available to the public with respect to local telephone service, or with respect to long distance telephone service if the charge for such long distance telephone service is less than 25 cents; except that where such coin-operated telephone service is furnished for a guaranteed amount, the amounts paid under such guarantee plus any fixed monthly or other periodic charge shall be subject to the tax.
      (4)   News services. No tax shall be imposed under this Section, except with respect to local telephone service, on any payment received from any person for services used in the collection of news for the public press; or a news ticket service furnishing a general news service similar to that of the public press, or radio broadcasting, or in the dissemination of news through the public press, or a news ticker service furnishing a general news service similar to that of the public press, or by means of radio broadcasting, if the charge for that service is billed in writing to that person.
      (5)   International, etc., organizations. No tax shall be imposed under this Section on any payment received for services furnished to a public international organization in which the United States participates pursuant to treaty or Act of Congress, or to the American National Red Cross.
      (6)   Servicemen in combat zone. No tax shall be imposed under this Section on any payment received for any roll telephone service, which originates within a combat zone, as defined in Section 112 of Title 26 of the United States Code, from a member of the Armed Forces of the United States performing service in the combat zone, as determined under Section 112 of Title 26 of the United States Code.
      (7)   Items otherwise taxed. Only one payment of tax under this Section shall be required with respect to the tax on any service, provided, however, that a person claiming exemption under this Section shall bear the burden to prove the City actually received the earlier payment of tax on that service.
      (8)   Common carriers and telecommunications companies. No tax shall be imposed under this Section on the amount paid for any telephone communications service to the extent that the amount so paid is for use by a common carrier, telephone or telegraph company, or radio broadcasting station or not work in the conduct of its business.
      (9)   Installation charges. No tax shall be imposed under this Section on any amount paid for the installation of any instrument, wire, pole, switchboard, apparatus, or equipment as is properly attributable to the installation.
      (10)   Nonprofit hospitals. No tax shall be imposed under this Section on any amount paid by a nonprofit hospital for services furnished to that organization. For purposes of this exemption, the term "nonprofit hospital" means a hospital referred to in Section 170(b)(1)(A)(iii) of Title 26 of the United States Code, which is exempt from Federal income tax under Section 501(a) of Title 26 of the United States Code.
      (11)   State and local governments. No tax shall be imposed under this Section upon any payment received for services or facilities furnished to the government of any State, or any of its political subdivisions, or the District of Columbia.
      (12)   Nonprofit educational organizations. No tax shall be imposed under this Section on any amount paid by a nonprofit educational organization for services or facilities furnished to that organization. For purposes of this exemption the term "nonprofit educational organization" means an educational organization described in Section 170(b)(1)(A)(ii) of Title 26 of the United States Code, which is exempt from Federal income tax under Section 501(a) of Title 26 of the United States Code. The term also includes a school operated as an activity of an organization described in Section 501(c)(3) of Title 26 of the United States Code, which is exempt from Federal income tax under Section 501(a) of Title 26 of the United States Code, if that school normally maintains a regular facility and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on.
   (e)   To prevent actual, multiple taxation of any telephone communications service subject to tax under this Section, any service user, upon proof that the service user owed and has paid a tax in another taxing jurisdiction on the telephone communications service, shall be allowed a credit against the tax imposed by this Section to the extent of the tax properly due and paid in the other taxing jurisdiction. However, no credit may be allowed for any tax paid to another taxing jurisdiction to the extent that the telephone communications service may not legally be made the subject of taxation by the other taxing jurisdiction, nor shall the amount of credit exceed the tax owed to the City under this Section.
   (f)   If a non-taxable service and a taxable service are billed together under a single charge, the entire charge shall be deemed taxable unless the telephone communications service supplier or taxpayer reasonably identifies actual charges for services not subject to the tax. The telephone communications service supplier or taxpayer seeking a reduction has the burden of proving the proper valuation and apportionment of taxable and non-taxable charges based upon books and records that are kept in the regular course of business and in a manner consistent with generally accepted accounting principles.
(Amended by 529-82, App. 11/5/82; Ord. 138-87, App. 4/27/87; Ord. 262-93, App. 8/10/93; Ord. 21-98, App. 1/16/98; Ord. 224-06, File No. 061142, Effective without the signature of the Mayor; Amended by Proposition O, § 4, 11/4/2008)
SEC. 704.  ELECTRICITY USERS TAX.
   (a)   There is hereby imposed a tax upon every person, other than an electrical corporation or a gas corporation, using electrical energy in the City and County. The tax imposed by this Section shall be on the charges made for such energy and shall be paid by the person paying for such energy. "Charges" as used in this Section shall include charges made for (1) metered energy, and (2) minimum charges for service, including customer charges, service charges, demand charges, standby charges and annual and monthly charges.
   (b)   As used in this Section, the term "using electrical energy" shall not be construed to mean the storage of such energy by a person in a battery owned or possessed by him for use in an automobile or other machinery or device apart from the premises upon which the energy was received; provided however, that the term shall include the receiving of such energy for the purpose of using it in the charging of batteries.
   (c)   As used in this Section, the words "using electrical energy" shall not be construed to mean the receiving of such energy by an electrical corporation or a governmental agency at a point within the City and County for resale, or electrical energy used by a water corporation to pump water.
   (d)   For purposes of the exemption from this tax provided in Section 707.1, the words "residential customers" shall mean and include:
      (1)   Every person who is charged for electricity based upon residential and/or domestic rate schedules filed with the California Public Utilities Commission by an electrical corporation; and
      (2)   Any residential hotel where at least 50 percent of the guest units in the residential hotel are leased for a minimum period of one month and are occupied for nine months of the year.
   (e)   The tax imposed by this Section shall be collected from the service user by the person supplying such electrical energy. The amount of tax collected in one month shall be remitted to the Tax Collector on or before the last day of the following month.
(Amended by Ord. 81-84, App. 2/23/84; Ord. 138-87, App. 4/27/87; Ord. 21-98, App. 1/16/98)
SEC. 705.  GAS USERS TAX.
   (a)   There is hereby imposed a tax upon every person, other than a gas corporation or an electrical corporation, using gas which is delivered through mains or pipes in the City and County by a gas corporation. The tax imposed by this Section shall be on the charges made for such gas, including minimum charges for services, and shall be paid by the person paying for such gas.
   (b)   As used in this Section, the word "charges" shall not include charges made for gas used in the generation of electrical energy by a public utility or a governmental agency.
   (c)   As used in this Section, the words "using gas" shall not be construed to mean the receiving of such gas by a gas corporation or governmental agency at a point within the City and County for resale and delivery through pipes and mains or gas used by a water corporation to pump water or gas used by a steam corporation to generate steam.
   (d)   For purposes of the exemption from this tax provided in Section 707.1, the words "residential customers" shall mean and include:
      (1)   Every person who is charged for gas based upon residential and/or domestic rate schedules filed with the California Public Utilities Commission by a gas corporation; and
      (2)   Any residential hotel where at least 50 percent of the guest units in the residential hotel are leased for a minimum period of one month and are occupied for nine months of the year.
   (e)   The tax imposed in this Section shall be collected from the service user by the person selling the gas. The amount collected in one month shall be remitted to the Tax Collector on or before the last day of the following month.
(Amended by Ord. 81-84, App. 2/28/84; Ord. 138-87, App. 4/27/87; Ord. 324-93, App. 10/15/93; Ord. 21-98, App. 1/16/98)
SEC. 706.  WATER USERS TAX.
   (a)   There is hereby imposed a tax upon every person, other than a water corporation, using water which is delivered through mains or pipes in the City and County. The tax imposed by this Section shall be on the charges made for such water including minimum charges for services, and shall be paid by the person paying for such water. For purposes of the exemption from this tax provided in Section 707.1, a residential customer shall include any residential hotel where at least 50 percent of the guest units in the residential hotel are leased for a minimum period of one month and are occupied for nine months of the year.
   (b)   The tax imposed by this Section shall be collected from the service user by the City and County or other person supplying the water. The amount collected in one month shall be remitted to the Tax Collector on or before the last day of the following month.
(Amended by Ord. 81-84, App. 2/23/84; Ord. 138-87, App. 4/27/87; Ord. 21-98, App. 1/16/98)
SEC. 706.1.  STEAM USERS TAX.
   (a)   There is hereby imposed a tax upon every person, other than a steam corporation, using steam heat which is delivered through mains or pipes in the City and County. The tax imposed by this Section shall be on the charges made for such steam heat, including minimum charges for services, and shall be paid by the person paying for such steam heat. For purposes of the exemption from this tax provided in Section 707.1, a "residential customer" shall include any residential hotel where at least 50 percent of the guest units in the residential hotel are leased for a minimum period of one month and are occupied for nine months of the year.
   (b)   The tax imposed by this Section shall be collected from the service user by the City and County or other person supplying the steam heat. The amount collected in one month shall be remitted to the Tax Collector on or before the last day of the following month.
(Amended by Ord. 81-84, App. 2/23/84; Ord. 138-87, App. 4/27/87; Ord. 21-98, App. 1/16/98)
SEC. 707.  ADDITIONAL EXEMPTIONS.
   All components of gas and electric bills calculated on the baseline rate, as defined in Section 739 of the California Public Utilities Code, as amended, shall be exempt from the utility users tax. An exemption shall also apply to any universal lifeline service rate established by State authorities for telephone service or any lifeline rate established by local authority for water service.
(Amended by Ord. 578-85, App. 12/27/85; Ord. 21-98, App. 1/16/98)
SEC. 707.1.  UTILITY USERS TAX EXEMPTION.
   (a)   No tax shall be levied upon residential telephone communications service or upon the use in the City and County of San Francisco by residential customers of electrical energy or gas, water or steam which is delivered through mains or pipes or of any other utility service after June 30, 1988.
   (b)   For the purposes of this Section, "residential customer" shall mean any customer paying for the utility service at a residential or domestic rate consistent with the rate schedule set by the California Public Utilities Commission or any other rate-making authority.
   (c)   This Section was adopted by the voters of San Francisco at the November 3, 1987 election and may be amended only by the vote of the electorate.
(Added by Proposition R, 11/3/87; Amended by Proposition O, § 4, 11/4/2008)
SEC. 707.2.  UTILITY USERS TAX RATES.
   The tax set forth in Section 703 (telephone users), shall be at the rate of 7½ percent and the tax set forth in Section 704 (electricity users), in Section 705 (gas users), in Section 706 (water users), and in Section 706.1 (steam users) shall be at the rate of 7½ percent.
(Added by Ord. 215-92, App. 7/14/92; amended by Ord. 260-93, App. 8/12/93; Ord. 21-98, App. 1/16/98)
SEC. 707.3.  RESERVED.
(Added by Ord. 215-92, App. 7/14/92; amended by Ord. 260-93, App. 8/12/93; Repealed by Proposition O, § 4, 11/4/2008)
SEC. 708.  COLLECTION OF TAX.
   (a)   Unless prohibited by the laws of the United States or the State of California, or exempted by the provisions of this Code every person using telephone communications services, electrical water gas or steam services in this City and County shall be required to pay the tax imposed in this Article and Article 10B to the service supplier along with the charges made for such services. This obligation is not satisfied until the tax has been paid to this City and County, except that a receipt indicating payment of the service charges from a service supplier maintaining a place of business in this City and County or from a supplier who is authorized by the Tax Collector to collect the tax shall be sufficient to relieve the service user from further liability for the tax to which the receipt refers.
   (b)   Every service supplier maintaining a place of business in this City and County, and providing telephone communications services electrical, water gas or steam services to a service user, not exempted under this Code shall, at the time of collecting the charges made for such services from the service user, also collect the tax imposed by this Article and Article 10B from the service user and on demand shall give to the service user a receipt therefor. In all cases in which the tax is not collected by the service supplier, as aforesaid, the service supplier shall be liable to the Tax Collector of the City and County for the amount of the tax due on the amount of taxable service charges collected from the service user under the provisions of this Article and Article 10B, the same as though the tax were paid by the service user. In all cases of transactions upon credit or deferred payment, the payment of tax to the Tax Collector may be deferred in accordance therewith, and the service supplier shall be liable therefor 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.
      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 eliminate fractions of one cent.
   (c)   The taxes imposed by this Article and Article 10B shall be collected, insofar as practicable, at the same time as and along with the collection of charges made in accordance with the regular billing practice of the service supplier. If the amount paid by a service user is less than the full amount of the charges and tax which has accrued for the billing period, a proportionate share of both the charges and the tax shall be deemed to have been paid.
      The duty to collect shall arise separately for each period for which a service supplier bills a service user.
   (d)   The Tax Collector may issue administrative rulings identifying telephone communications services that are subject to the taxes imposed by Section 703 of this Article and Article 10B. Such rulings shall be consistent with legal requirements and shall not impose a new tax, revise an existing tax methodology, or increase an existing tax, except as allowed by California Government Code Section 53750(h)(2) and (3) or other law. To the extent that the Tax Collector determines that the taxes imposed under Section 703 or Article 10B shall not be collected in full for any period of time, such a determination falls within the Tax Collector's prosecutorial discretion to settle disputes. The Tax Collector's exercise of such forbearance under this Section does not constitute a change in taxing methodology for purposes of Government Code section 53750(h), and the City does not waive or abrogate its ability to impose the taxes imposed by Section 703 or Article 10B in full as a result of such determinations and may suspend such determinations and recommence enforcement of the taxes without additional voter approval.
   (e)   A service supplier shall be obligated to collect and remit the tax imposed by Section 703 of this Article and Article 10B if it is "engaging in business within the City" as described in Article 6, Section 6.2-12.
(Added by Ord. 287-70, App. 8/28/70; amended by Ord. 262-93, App. 8/10/93; Ord. 21-98, App. 1/16/98; Amended by Proposition O, § 4, 11/4/2008)
SEC. 709.  REPORTING AND REMITTING.
   Each service supplier shall, on or before the last day of each month, make a return to the Tax Collector, on forms provided by the Tax Collector or in a form acceptable to the Tax Collector, stating the amount of taxes collected by the service supplier during the preceding month. At the time the return is filed, the full amount of the tax collected shall be remitted to the Tax Collector. The Tax Collector may require further information in the return. Returns and remittances are due immediately upon cessation of business for any reason.
(Amended by Ord. 330-70, App. 10/8/70; Ord. 21-98, App. 1/16/98)
SEC. 713.  RECORDS.
   It shall be the duty of every service supplier required to collect and remit to the City and County any tax imposed by this Article to keep and preserve, for a period of 5 years, all records as may be necessary to determine the amount of such tax service supplier may have been required to collect and remit to the City and County, which records the Tax Collector shall have the right to inspect at all reasonable times.
(Added by Ord. 287-70, App. 8/28/70; amended by Ord. 21-98, App. 1/16/98; Ord. 291-10, File No. 101099, App. 11/18/2010)
SEC. 714.  REFUNDS.
   (a)   Any tax, interest or penalty overpaid or paid more than once may be refunded pursuant to Section 6.15-1, Refunds, of the San Francisco Business and Tax Regulations Code.
(Amended by Ord. 330-70, App. 10/8/70; Ord. 21-98, App. 1/16/98; Ord. 224-06, File No. 061142, Effective without the signature of the Mayor)
SEC. 715.  FAILURE TO PAY TAX; ADMINISTRATIVE REMEDY.
   Notwithstanding any other provision of this Article, including the provisions of Section 711, whenever the Tax Collector determines that a service user has deliberately withheld the amount of the tax owed by him for the amounts remitted to a service supplier, or that a service user has failed to pay the amount of the tax for a period of four or more billing periods, or whenever the Tax Collector deems it in the best interest of the City and County, the Tax Collector shall relieve the service supplier of the obligation to collect taxes due under this ordinance from certain named services users for specified billing periods. The Tax Collector shall notify the service user that he has assumed responsibility to collect the taxes due for the stated periods and demand payment of such taxes. The notice shall be served on the service user by handing it to him personally or by deposit of the notice in the United States mail, postage prepaid thereon, addressed to the service user at the address to which billing was made by the service supplier, or, should the service user have changed his address, to his last known address. If a service user fails to remit the tax to the Tax Collector within 15 days from the date of the service of the notice upon him, which shall be the date of mailing if service is not accomplished in person, a penalty of 25 percent of the amount of the tax set forth in the notice shall be imposed, but not less than $5.00. The penalty shall become a part of the tax herein required to be paid. This penalty shall be in addition to, and not exclusive of, any other penalties provided in this Code.
(Added by Ord. 287-70, App. 8/28/70; amended by Ord. 21-98, App. 1/16/98)
SEC. 717.  ADMINISTRATIVE AGREEMENTS.
   The Tax Collector may make administrative agreements with service suppliers to vary the strict requirements of this Article so that collection of any tax imposed herein may be made in conformance with the billing procedures of a particular service supplier so long as the overall result of said agreements results in collection of the tax in conformance with the general purpose and scope of this Article. A copy of each such agreement shall be on file and available for public examination in the Tax Collector's office.
(Added by 287-70, App. 8/28/70)
SEC. 717.1.  REFUND AGREEMENTS.
   Notwithstanding the provisions of Section 714 above, the Tax Collector may enter into agreements with service suppliers to refund to service users previously collected taxes based upon charges which were subsequently ordered by the Public Utilities Commission of the State of California to be refunded to the service user by the service supplier.
(Added by Ord. 242-77, App. 6/17/77)
SEC. 719.  CALIFORNIA PUBLIC UTILITIES COMMISSION JURISDICTION.
   Nothing contained in this Article is intended to conflict with applicable rules, regulations and tariffs of any service supplier subject to the jurisdiction of the California Public Utilities Commission. In the event of any conflict, the provisions of said rules, regulations and tariffs shall control.
(Added by Ord. 287-70, App. 8/28/70)
SEC. 720.  PURPOSE.
   The taxes imposed and levied by the provisions of this Article are solely for the purpose of providing revenue for the usual current expenses of the City. The provisions of this Article are not enacted for regulatory purposes.
(Added by Ord. 287-70, App. 8/28/70; amended by Ord. 419-93, App. 12/23/93; Ord. 21-98, App. 1/16/98)
SEC. 721.  EFFECT OF STATE AND FEDERAL AUTHORIZATION.
   To the extent that the City's authorization to impose or collect any tax imposed under Section 703 of this Article or Article 10B is expanded or limited as a result of changes in state or Federal law, no amendment or modification of Section 703 or Article 10B shall be required to conform the taxes to those changes, and the taxes shall be imposed and collected to the full extent of the City's authorization up to the full amount of the taxes imposed under Section 703 and Article 10B.
(Added by Proposition O, § 4, 11/4/2008)
SEC. 722.  AMENDMENT OF ORDINANCE.
   Article 6, Article 10 and Article 10B of the Business and Tax Regulations Code may be repealed or amended by the Board of Supervisors without a vote of the people except as follows: as required by Article XIII C of the California Constitution ("Proposition 218"), any amendment that increases the amount or rate of tax beyond the levels authorized by this Ordinance may not take effect unless approved by a vote of the people. The Board of Supervisors may impose the taxes authorized by Section 703 and Article 10B in any amount or rate which does not exceed the amount or rate approved by the voters.
(Added by Proposition O, § 4, 11/4/2008)
SEC. 723.  SEVERABILITY.
   If any section, sentence, clause, phrase, or portion of Article 6, Article 10 or Article 10B is for any reason held to be invalid or unenforceable by a court of competent jurisdiction, the remaining sections, sentences, clauses, phrases, or portions of these Articles shall nonetheless remain in full force and effect. The people of the City and County of San Francisco hereby declare that they would have adopted each section, sentence, clause, phrase, or portion of these Articles, irrespective of the fact that any one or more sections, sentences, clauses, phrases, or portions of these Articles be declared invalid or unenforceable and, to that end, the provisions of these Articles are severable.
(Added by Proposition O, § 4, 11/4/2008)
ARTICLE 10A:
[RESERVED]
 
SECS. 750 — 770. RESERVED.
(Repealed by Proposition O, § 2, 11/4/2008)