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(a) Amount of Refund. For the tax year commencing on January 1, 2000 and ending on December 31, 2000 (the 2000 tax year), the City shall refund an amount equal to the excess of a person's actual tax payments to the City under former Article 12-B as it read at the time payment was due for such tax year over the sum of the person's lesser liability under the Payroll Expense Tax Ordinance for such tax year and the person's outstanding tax obligations to the City, if any. A person's lesser liability under the Payroll Expense Tax Ordinance for the 2000 tax year shall be an amount equal to the liability that such person would have incurred under the Payroll Expense Tax Ordinance in such tax year but for the exemption set forth in Section 917.1 of the Business and Tax Regulations Code as that section read on December 31, 2000. If a person paid penalties for the 2000 tax year that were calculated as a percentage of the person's tax liability as measured by gross receipts for such tax year, then the City shall provide a refund for such penalties in an amount equal to the penalty actually paid, multiplied by a fraction, the numerator of which is the excess of the tax actually paid over the person's lesser liability under the Payroll Expense Tax Ordinance and the denominator of which is the amount of tax the person actually paid under former Article 12-B for such tax year. The amount of any refund required by this Article shall earn interest thereon at the rate specified in Section 6.15-2 of Article 6 of the San Francisco Business and Tax Regulations Code pursuant to Tax Collector ruling(s). The refund shall be paid to the person in accordance with the provisions of Subsection (b) of this Section.
(b) Payment of Refund. The amount the City shall refund to each person pursuant to Subsection (a) of this Section shall be paid within six (6) months of receipt by the Tax Collector of a complete verified claim establishing the person's entitlement to the refund pursuant to this Article.
(c) Small Business Exemption. For the 2000 tax year, persons may qualify for the Small Business Exemption set forth in Section 905A of Article 12-A of the Business and Tax Regulations Code as it read on December 31, 2000, as a result of the reduction of the person's liability for such tax year resulting from the retroactive repeal of former Article 12-B of the Business and Tax Regulations Code.
(Added by Ord. 63-01, File No. 010274, App. 4/25/2001)