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(a) Except as provided in subsections (d) and (e), no person may engage in business within the City unless the person has obtained a current registration certificate pursuant to this Article 12. Every person engaging in business within the City shall conspicuously display a current registration certificate on the business premises, regardless of whether such person is subject to tax pursuant to the provisions of the Business and Tax Regulations Code.
(b) Any organization having a formally recognized exemption from income taxation pursuant to Section 501(c), 501(d), or 401(a) of the Internal Revenue Code of 1986, as amended, as qualified by Sections 502, 503, 504, and 508 of Title 26 of the Internal Revenue Code of 1986, as amended, and engaging in business within the City shall obtain a registration certificate.
(c) Failure to obtain a registration certificate shall not absolve any person from payment of any tax imposed or license required by the City.
(d) A person receiving rental income in connection with the operation of any of the following shall not, by reason of that fact alone, be required to obtain a registration certificate pursuant to this Article 12:
(1) a cooperative housing corporation, as defined in Section 216(b) of the Internal Revenue Code of 1986, as amended;
(2) one residential structure consisting of fewer than four units; or
(3) one residential condominium.
(e) The requirements to obtain a registration certificate and pay a fee under this Article 12 shall be suspended for any driver for a transportation network company and for any taxi driver for registration years 2018-2019, 2019-2020, 2020-2021, and 2021-2022. Additionally, the requirements to obtain a registration certificate and pay a fee under this Article 12 shall be suspended for any driver for a transportation network company and for any taxi driver commencing business in the City on or after January 1, 2018, for registration year 2017-2018. The suspensions in this subsection (e) are further qualified and defined solely for purposes of this subsection (e) as follows:
(1) The suspensions apply only to drivers whose business activity in the City is limited to transportation network company driving and/or taxi driving.
(2) “Transportation network company” has the same meaning as in Section 5431(c) of the California Public Utilities Code.
(4) The Board of Supervisors may at any time, by ordinance, extend or terminate the suspensions.
(Added by Ord. 63-01, File No. 010274, App. 4/25/2001; amended by Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 93-18, File No. 180157, App. 4/27/2018, Eff. 5/28/2018, Retro. 1/1/2018; Ord. 298-19, File No. 191107, App. 12/20/2019, Eff. 1/20/2020; Ord. 43-21, File No. 210180, App. 4/2/2021, Eff. 5/3/2021)