ARTICLE 12-A:
PAYROLL EXPENSE TAX ORDINANCE

 

Sec. 901.	Short Title.
Sec. 902.	Operation of Definitions.
Sec. 902.1.	"Payroll Expense."
Sec. 902.2.	Pass-Through Entity.
Sec. 903.	Imposition of Payroll Expense Tax.
Sec. 903.1.	Rate of Payroll Expense Tax.
Sec. 904.	Apportionment of Payroll Expense.
Sec. 905-A.	Small Business Tax Exemption.
Sec. 906.	Exemption Provisions.
Sec. 906A.	Enterprise Zone Tax Credit.
Sec. 906.1.	Biotechnology Exclusion.
Sec. 906.2.	Clean Technology Business Exclusion.
Sec. 906.3.	Central Market Street and Tenderloin Area Payroll Expense Tax Exclusion.
Sec. 906.3-1.	Central Market Street and Tenderloin Area Citizen's Advisory Committee.
Sec. 907.	Payments, Returns, Installment Payments and Extensions.
Sec. 908.	Savings Clause.
Sec. 909.	Amendment of Ordinance.