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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 12-C:
REAL PROPERTY TRANSFER TAX
 
Short Title.
Definitions.
Tax Imposed.
Assessor's Parcel Numbers.
Domestic Partners.
Payment of Tax; Due Dates and Delinquency Dates.
Instrument to Secure Debt.
Exemptions.
Exceptions.
Orders of Securities and Exchange Commission.
Application to Partnerships.
Exemption; Dissolution of Marriage, Etc.
Exemption; Deeds in Lieu of Foreclosure, Etc.
Application to Leasehold Instruments.
Exemption; Certain Conversions of Stock Cooperatives to Condominium Units.
Exemption; Transfers between Spouses and Transfers between Domestic Partners.
Partial Exemption for Rent-Restricted Affordable Housing; Community Opportunity to Purchase Act.
Title Changes Not Affecting Ownership.
Administration by County Recorder.
Recording Payment of Tax.
Records; Investigation; Subpoenas.
Claims for Refunds.
Refunds Permissible Without a Claim.
Refunds; Interest.
Exhaustion of Administrative Remedies; Presentation of Claim for Refund as Prerequisite to Suit; Payment of Disputed Amount and Petition for Refund; Limitations.
Administration and Interpretation.
Deficiency Determinations; Jeopardy Determinations.
Lien Proceedings.
Penalties and Interest.
Manner of Giving Notice.
Tax as Debt.
Summary Judgment.
Collection of Tax from Third Party.
Misdemeanors.
Remedies Cumulative.
Confidentiality.
 
SEC. 1101.  SHORT TITLE.
   This Article shall be known as the "Real Property Transfer Tax Ordinance." It is adopted pursuant to the authority contained in Part 6.7 (commencing with Section 11901) of Division 2 of the Revenue and Taxation Code of the State of California.
(Ord. 315-67, App. 12/12/67; amended by Ord. 352-84, App. 8/8/84; Ord. 377-84, App. 8/31/84)
SEC. 1101.1. DEFINITIONS.
   Except where the context otherwise requires, the terms used in this Article 12-C shall have the meanings given to them in Sections 6.2-2et seq. of the Business and Tax Regulations Code.
(Added by Ord. 176-17, File No. 170703, App. 7/27/2017, Eff. 8/26/2017)
SEC. 1102.  TAX IMPOSED.
   There is hereby imposed on each deed, instrument or writing by which any lands, tenements, or other realty sold within the City and County of San Francisco shall be granted, assigned, transferred or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his or her or their direction, when the consideration or value of the interest or property conveyed (not excluding the value of any lien or encumbrances remaining thereon at the time of sale) (a) exceeds $100 but is less than or equal to $250,000, a tax at the rate of $2.50 for each $500 or fractional part thereof; or (b) more than $250,000 and less than $1,000,000, a tax at the rate of $3.40 for each $500 or fractional part thereof for the entire value or consideration, including, but not limited to, any portion of such value or consideration that is less than $250,000; or (c) at least $1,000,000 and less than $5,000,000, a tax at the rate of $3.75 for each $500 or fractional part thereof for the entire value or consideration, including, but not limited to, any portion of such value or consideration that is less than $1,000,000; or (d) at least $5,000,000 and less than $10,000,000, a tax at the rate of $11.25 for each $500 or fractional part thereof for the entire value or consideration, including, but not limited to, any portion of such value or consideration that is less than $5,000,000; or (e) at least $10,000,000 and less than $25,000,000, a tax at the rate of $13.75 for each $500 or fractional part thereof for the entire value or consideration, including but not limited to, any portion of such value or consideration that is less than $10,000,000; or (f) at least $25,000,000, a tax at the rate of $15 for each $500 or fractional part thereof for the entire value or consideration, including but not limited to, any portion of such value or consideration that is less than $25,000,000. The People of the City and County of San Francisco authorize the Board of Supervisors to enact ordinances, without further voter approval, that will exempt rent-restricted affordable housing, as the Board may define that term, from the increased tax rate in subsections (d), (e), and (f).
(Ord. 315-67, App. 12/12/67; amended by Ord. 377-84, App. 8/31/84; Ord. 357-90, App. 10/17/90; Ord. 337-94, App. 9/8/94; Ord. 338-94, Eff. 10/4/94; Proposition N, 11/4/2008; Proposition N, 11/2/2010; Proposition W, 11/8/2016)
SEC. 1102.1.  ASSESSOR'S PARCEL NUMBERS.
   Every document pertaining to real property that is submitted for recordation shall show on the face of the document the Assessor's current parcel number, or numbers, and the commonly-known situs and/or street name and number of the real property described therein.
(Ord. 315-67, App. 12/12/67; amended by Ord. 579-85, App. 12/27/85; Ord. 201-01, File No. 011242, App. 9/28/2001)
SEC. 1102.2.  DOMESTIC PARTNERS.
   "Domestic partnerships" shall mean a domestic partnership created pursuant to Chapter 62 of the Administrative Code, Division 2.5 of the California Family Code, or the laws of another state or political subdivision thereof, and for which a Declaration of Domestic Partnership or similar official record acknowledging the domestic partnership has been filed with the County Clerk pursuant to Chapter 62, or with the public official responsible for the registration of domestic partnerships pursuant to the laws of the jurisdiction under which the domestic partnership was created.
(Added by Ord. 108-04, File No. 040493, App. 6/21/2004)
SEC. 1103.  PAYMENT OF TAX; DUE DATES AND DELINQUENCY DATES.
   (a)   Any tax imposed pursuant to this Article 12-C shall be paid by any person who makes, signs, or issues any document or instrument subject to the tax, or for whose use or benefit the same is made, signed, or issued.
   (b)   The tax imposed by this Article 12-C is due and payable at the time the deed, instrument or writing effecting a transfer subject to the tax is delivered, and is delinquent if unpaid 30 days later.
   (c)   The County Recorder may accept partial payments of taxes due. The difference between the amount paid by the person liable for the tax and the total amount due shall be treated as a delinquent tax and shall be subject to penalties and interest on the unpaid balance under Section 1115.2. Partial payments shall be applied first to administrative collection costs, interest, penalties, and other costs and charges, in that order, and the balance, if any, shall be applied to the taxes due.
(Ord. 315-67, App. 12/12/67; amended by Ord. 377-84, App. 8/31/84; Ord. 176-17, File No. 170703, App. 7/27/2017, Eff. 8/26/2017)
SEC. 1104.  INSTRUMENT TO SECURE DEBT.
   Any tax imposed pursuant to this ordinance shall not apply to any instrument in writing given to secure a debt.
(Ord. 315-67, App. 12/12/67; amended by Ord. 377-84, App. 8/31/84)
SEC. 1105.  EXEMPTIONS.
   Any deed, instrument or writing to which the United States or any agency or instrumentality thereof, any state or territory, or political subdivision thereof, is a party shall be exempt from any tax imposed pursuant to this ordinance when the exempt agency is acquiring title.
   Any deed, instrument or writing shall be exempt from up to one-third (1/3) of any tax imposed pursuant to this ordinance if: (1) it transfers an interest in real property used as a residence; and (2) after January 1, 2009, the transferor has installed an active solar system, as that term is defined in Revenue & Taxation Code § 73(b), or has made seismic retrofitting improvements or improvements utilizing earthquake hazard mitigation technologies, as those terms are defined in Revenue & Taxation Code § 74.5(b), and the transferor has claimed and the Assessor has approved an exclusion from reassessment for the value of that system or those improvements. This partial exemption shall only apply to the initial transfer by the person who installed the active solar system or made the seismic safety improvements. The amount of this partial exemption shall not exceed the transferor's cost of seismic retrofitting improvements or the active solar system. Multi-family residential properties are eligible for this partial exemption.
(Ord. 315-67, App. 12/12/67; amended by Ord. 377-84, App. 8/31/84; Proposition N, 11/4/2008)
SEC. 1106.  EXCEPTIONS.
   Any tax imposed pursuant to this ordinance shall not apply to the making, delivering or filing of conveyances to make effective any plan of reorganization or adjustment:
   (a)   Confirmed under Title 11 of the United States Code;
   (b)   Whereby a mere change in identity, form or place or organization is effected.
   Subdivisions (a) and (b), inclusive, of this Section shall only apply if the making, delivery or filing of instruments of transfer or conveyances occurs within five years from the date of such confirmation approval or change.
(Ord. 315-67, App. 12/12/67; amended by Ord. 377-84, App. 8/31/84; Ord. 20-09, File No. 081450, App. 2/5/2009)
SEC. 1107.  ORDERS OF SECURITIES AND EXCHANGE COMMISSION.
   Any tax imposed pursuant to this ordinance shall not apply to the making or delivery of conveyances to make effective any order of the Securities and Exchange Commission, as defined in Subdivision (a) of Section 1083 of the Internal Revenue Code of 1954; but only if:
   (a)   The order of the Securities and Exchange Commission in obedience to which such conveyance is made recites that such conveyance is necessary or appropriate to effectuate the provisions of Section 79K of Title 15 of the United States Code, relating to the Public Utility Holding Company Act of 1935;
   (b)   Such order specifies the property which is ordered to be conveyed;
   (c)   Such conveyance is made in obedience to such order.
(Ord. 315-67, App. 12/12/67; amended by Ord. 377-84, App. 8/31/84)
SEC. 1108.  APPLICATION TO PARTNERSHIPS.
   (a)   In the case of any realty held by a partnership or other entity treated as a partnership for federal income tax purposes, no levy shall be imposed pursuant to this Article by reason of any transfer of an interest in a partnership or other entity treated as a partnership for federal income tax purposes or otherwise, if:
      (1)   Such partnership or other entity treated as a partnership (or another partnership or other entity treated as a partnership) is considered a continuing partnership within the meaning of Section 708 of the Internal Revenue Code of 1986, as amended; and
      (2)   Such continuing partnership or other entity treated as a partnership continues to hold the realty concerned.
   (b)   If there is a termination of any partnership or other entity treated as a partnership for federal income tax purposes within the meaning of Section 708 of the Internal Revenue Code of 1986, as amended, for purposes of this Article, such partnership or other entity shall be treated as having executed an instrument whereby there was conveyed, for fair market value, all realty held by such partnership or other entity at the time of such termination.
   (c)   Not more than one tax shall be imposed pursuant to this Article by reason of a termination described in Subdivision (b), and any transfer pursuant thereto, with respect to the realty held by such partnership or other entity treated as a partnership for federal income tax purposes at the time of such termination.
   (d)   Notwithstanding any other language in this Section 1108, nothing in this Section shall exempt from the tax imposed under this Article 12-C any “realty sold” as described in Section 1114(b).
(Ord. 315-67, App. 12/12/67; amended by Ord. 377-84, App. 8/31/84; Ord. 28-95, App. 2/3/95; Ord. 20-09, File No. 081450, App. 2/5/2009; Proposition W, 11/8/2016)
SEC. 1108.1.  EXEMPTION; DISSOLUTION OF MARRIAGE, ETC.
   (a)   Any tax imposed pursuant to this Article shall not apply with respect to any transfer of real property, instrument, or other writing which purports to transfer, divide, or allocate community, quasi-community, or quasi-marital property assets between spouses for the purpose of effecting a division of community, quasi-community, or quasi-marital property which is required by a judgment decreeing a dissolution of the marriage or legal separation, by a judgment of nullity, or by any other judgment or order rendered pursuant to Divisions 4, 6 and 7 of the Family Code, or by written agreement between the spouses, executed in contemplation of any such judgment or order, whether or not the written agreement is incorporated as part of any of those judgments or orders.
   (b)   Any tax imposed pursuant to this Article shall not apply with respect to any transfer to transfer, divide, or allocate assets held as joint tenants or as tenants-in-common between domestic partners for the purpose of effecting a division of assets upon the dissolution of a domestic partnership.
   (c)   In order to qualify for the exemption provided in subsections (a) or (b), the deed, instrument or other writing effecting the transfer shall include a written recital, signed by either spouse or domestic partner, stating that the transfer is entitled to the exemption.
   (d)   Individuals of the same sex who obtain a certificate of marriage or other official government document of any state or political subdivision thereof acknowledging their union in marriage shall be deemed to be or have been in a "domestic partnership" that qualifies for the exemption under subsection (b) in the event such individuals are denied the legal status of spouses or former spouses for purposes of the exemption in subsection (a), or the marriage certificate or other official government document acknowledging their marriage is invalidated in a final judgment or by operation of law because such individuals are of the same sex, if: (i) the transfer is for the purpose of effecting a division of assets between such individuals upon the dissolution of their union; (ii) they hold the real property or interest therein as joint tenants or tenants-in-common before the transfer; (iii) the union, regardless of its characterization as an invalid marriage or an informal or unregistered domestic partnership, has been dissolved; and (iv) the written recital signed by either individual pursuant to Subsection (c) states the particulars that exempt the transfer under this Subsection (d).
(Ord. 315-67, App. 12/12/67; amended by Ord. 377-84, App. 8/31/84; Ord. 236-94, App. 6/16/94; Ord. 108-04, File No. 040493, App. 6/21/2004)
SEC. 1108.2.  EXEMPTION; DEEDS IN LIEU OF FORECLOSURE, ETC.
   Any tax imposed pursuant to this ordinance shall not apply with respect to any deed, instrument, or writing to a beneficiary or mortgagee, which is taken from the mortgagor, trustor or trustee, as a result of or in lieu of foreclosure; provided, that such tax shall apply to the extent that the consideration exceeds the unpaid debt, including accrued interest and cost of foreclosure. Consideration, unpaid debt amount and identification of grantee as beneficiary or mortgagee shall be noted on said deed, instrument or writing or stated in an affidavit for tax purposes.
(Ord. 315-67, App. 12/12/67; amended by Ord. 352-84, App. 8/8/84; Ord. 377-84, App. 8/31/84)
SEC. 1108.3.  APPLICATION TO LEASEHOLD INSTRUMENTS.
   Any tax imposed pursuant to this ordinance shall not apply with respect to any deed, instrument or writing which creates, terminates, or transfers a leasehold interest having a remaining term (including renewal options) of less than 35 years.
(Ord. 315-67, App. 12/12/67; amended by Ord. 377-84, App. 8/31/84; Proposition N,  5, 11/4/2008)
SEC. 1108.4.  EXEMPTION; CERTAIN CONVERSIONS OF STOCK COOPERATIVES TO CONDOMINIUM UNITS.
   Any tax imposed pursuant to this Article shall not apply with respect to any deed, instrument, or writing in connection with the conversion to condominium units of the following kind of stock cooperative project: a stock cooperative project (a) which is entitled to an exemption from the annual limitation imposed on the number of conversions and the annual condominium conversion lottery pursuant to Section 1396 of the San Francisco Subdivision Code; and (b) wherein 80 percent or more of the condominium units serve as security for loans in favor of the City and County of San Francisco, pursuant to the Homeownership Assistance Loan Fund (under San Francisco Administrative Code Section 10.100 – 08) or its predecessor program, as identified by the Mayor's Office of Housing, prior to the conversion.
(Added by Ord. 473-96, App. 12/13/96; amended by Ord. 20-09, File No. 081450, App. 2/5/2009)
SEC. 1108.5.  EXEMPTION; TRANSFERS BETWEEN SPOUSES AND TRANSFERS BETWEEN DOMESTIC PARTNERS.
   (a)   The tax imposed under this Article shall not apply to transfers of real property between spouses or between domestic partners.
   (b)   Individuals of the same sex who obtain a certificate of marriage or other official government document of any state or political subdivision thereof acknowledging their union in marriage shall be deemed to be in a "domestic partnership" that qualifies for the exemption under subsection (a) in the event such individuals are denied the legal status of marriage or the legal rights, privileges and obligations of spouses, or the marriage certificate or other official government document acknowledging their marriage is invalidated or revoked in a final judgment or by operation of law, because such individuals are of the same sex.
   (c)   In order to qualify for the exemption provided in this Section, the deed, instrument or other writing effecting the transfer of real property shall include a written recital, signed by either spouse or domestic partnership, stating that the transfer is entitled to the exemption for spouses and domestic partners.
(Added by Ord. 108-04, File No. 040493, App. 6/21/2004)
SEC. 1108.6.  PARTIAL EXEMPTION FOR RENT-RESTRICTED AFFORDABLE HOUSING; COMMUNITY OPPORTUNITY TO PURCHASE ACT.
   (a)   Exemption from Increased Tax Rate. As authorized by the last sentence of Section 1102, the increased tax rate imposed by subsections (d), (e), and (f) of Section 1102 shall not apply with respect to any deed, instrument or writing that effects a transfer under Section 41B.6 of the Administrative Code, as that Section 41B.6 exists as of the effective date of this Section 1108.6. The lower tax rate imposed by subsection (c) of Section 1102 shall apply to the entire consideration or value of the interest or property conveyed by a deed, instrument or writing that is subject to the exemption in this subsection (a).
   (b)   Requirements for Exemption. Every person claiming the exemption under subsection (a) must:
      (1)   Obtain from the Mayor’s Office of Housing and Community Development, or its successor agency, department, or office, a certificate confirming that the deed, instrument or writing effects a transfer under Section 41B.6 of the Administrative Code.
      (2)   Submit the certificate described in subsection (b)(1) of this Section 1108.6to the County Recorder at the time such person submits the affidavit described in subsection (c) or (d) of Section 1111.
   (c)   Operative Date. This Section 1108.6 shall apply to all deeds, instruments, or writings that are delivered on or after the effective date of the ordinance in Board File No. 181212, but on or before the sunset date in subsection (d).
   (d)   Sunset Date. This Section 1108.6 shall expire by operation of law on June 30, 2024, and shall not apply to any deeds, instruments, or writings that are delivered on or after July 1, 2024.
(Added by Ord. 79-19, File No. 181212, App. 5/3/2019, Eff. 6/3/2019)
SEC. 1109.  TITLE CHANGES NOT AFFECTING OWNERSHIP.
   The tax imposed under this Article shall not apply where the deed, instrument, or other writing transferring title to real property between an individual or individuals and a legal entity or between legal entities results solely in a change in the method of holding title and in which the proportional ownership interests in the real property, whether represented by stock, membership interest, partnership interest, cotenancy interest, or otherwise, directly or indirectly, remains exactly the same before and after the transfer.
(As Sec. 1108(d), established by Ord. 315-67, App. 12/12/67; amended by Ord. 377-84, App. 8/31/84; Ord. 28-95, App. 2/3/95; Ord. 20-09, File No. 081450, App. 2/5/2009; amended and redesignated as Sec. 1109 by Proposition W, 11/8/2016)
(Former Sec. 1109 set forth by Ord. 315-67, App. 12/12/67; amended by Ord. 377-84, App. 8/31/84; repealed by Ord. 20-09, File No. 081450, App. 2/5/2009)
SEC. 1110.  ADMINISTRATION BY COUNTY RECORDER.
   The County Recorder shall administer this ordinance. On or before the fifteenth day of the month the Recorder shall report to the County Auditor the amounts of taxes collected during the preceding month pursuant to this ordinance.
(Ord. 315-67, App. 12/12/67; amended by Ord. 352-84, App. 8/8/84; Ord. 377-84, App. 8/31/84)
SEC. 1111.  RECORDING PAYMENT OF TAX.
   (a)   The County Recorder shall collect the tax hereby imposed and deposit the same to the General Fund. The County Recorder shall not record any deed, instrument or writing subject to the tax imposed by this Article 12-C unless the tax is paid.
   (b)   A declaration of the amount of the tax due, signed by the party determining the tax or his or her agent, shall appear on the face of every document subject to tax hereunder which is submitted for recordation. The declaration shall include a statement that the consideration or value on which the tax due was computed was not exclusive of the value of liens or encumbrances remaining on the interest or property conveyed at the time of sale.
   (c)   With every document subject to tax hereunder which is submitted for recordation, there shall also be submitted a separate affidavit stating all relevant information that is necessary for the determination of the proper transfer tax. A form for such affidavit shall be prepared by the County Recorder. The affidavit form shall include the following notice: “NOTICE: Any material misrepresentation of fact in this affidavit is a misdemeanor under Section 1116 of the Real Property Transfer Tax Ordinance. Any person who makes such a misrepresentation is subject to prosecution for such offense.”
   (d)   If the deed, instrument or writing by which any lands, tenements, or other realty sold within the City and County of San Francisco is granted, assigned, transferred, or otherwise conveyed is not recorded with the County Recorder’s Office, the person who makes, signs, or issues such document or for whose benefit such document was made, signed, or issued, shall submit to the County Recorder an affidavit stating all relevant information that is necessary for the determination of the proper transfer tax, on the form described in Section 1111(c). Such affidavit must be filed within 30 days from the date the document effecting the transfer is delivered. Such affidavit must be filed regardless of whether any transfer tax is due or paid. Filing an affidavit that the County Recorder determines to be incomplete in any material aspect may be deemed to be a failure to file this affidavit for purposes of the statute of limitations in Section 1115.
   (e)   In accepting a document for recordation, the County Recorder may rely upon the declaration of the amount of tax due and upon the affidavit of relevant information accompanying the document if the County Recorder has no reason to believe that the full amount of the tax due has not been paid.
   (f)   Every document subject to tax hereunder which is submitted for recordation shall show on the face of the document, or in a separate document, the location of the lands, tenements, or other realty described in the document.
(Ord. 315-67, App. 12/12/67; amended by Ord. 377-84, App. 8/31/84; Ord. 201-13 , File No. 130276, App. 10/3/2013, Eff. 11/2/2013; Ord. 111-15 , File No. 150495, App. 7/2/2015, Eff. 8/1/2015; Ord. 176-17, File No. 170703, App. 7/27/2017, Eff. 8/26/2017)
SEC. 1111.1.  RECORDS; INVESTIGATION; SUBPOENAS.
   (a)   Every person liable for the tax imposed by this Article 12-C shall keep and preserve records as may be necessary to determine the amount of tax for which the person may be liable, or whether the person is exempt from the tax. Upon request of the County Recorder, a person liable for the tax imposed by this Article 12-C shall produce such records to the County Recorder. Additionally, the County Recorder may order any person or persons, whether liable for the tax imposed by this Article 12-C or not, to furnish affidavits and produce all books, papers, documents, or any other records that the County Recorder believes may have relevance to enforcing compliance with this Article 12-C.
   (b)   The County Recorder may order the attendance before the County Recorder of any person or persons, whether liable for the tax imposed by this Article 12-C or not, whom the County Recorder believes may have information relevant to enforcing compliance with this Article 12-C.
   (c)   If the taxpayer does not maintain records that are adequate to determine liability under this Article 12-C, or following a request by the County Recorder fails to produce such records in a timely fashion, the County Recorder may determine the person’s liability based upon any information in the County Recorder’s possession, or that may come into the County Recorder’s possession. Such determination shall be prima facie evidence of the person’s liability in any subsequent administrative or judicial proceeding.
   (d)   The County Recorder may issue and serve subpoenas to carry out these provisions, and may adopt and implement necessary and appropriate audit procedures.
(Added by Ord. 176-17, File No. 170703, App. 7/27/2017, Eff. 8/26/2017)
(Former Sec. 1111.1 added by Ord. 377-84, App. 8/31/84; repealed by Ord. 176-17, File No. 170703, App. 7/27/2017, Eff. 8/26/2017)
SEC. 1113.  CLAIMS FOR REFUNDS.
   (a)   Except as otherwise provided in subsection (c) of this Section 1113 or as provided in Section 1113.1, the Controller shall refund or cause to be refunded the amount of any tax, interest, or penalty imposed under this Article 12-C that has been overpaid or paid more than once, or has been erroneously or illegally collected or received by the City, provided the person that paid such amount files a claim in writing with the Controller within the later of one year of payment of such amount or the date the tax was due. The claim must state: (1) the specific amount claimed to have been overpaid or paid more than once, or erroneously or illegally collected or received by the City; (2) the date of transfer; and (3) the grounds upon which the claim is founded, with specificity sufficient to enable the responsible City officials to understand and evaluate the claim.
   (b)   Claims for refund shall be made according to California Government Code, Title 1, Division 3.6, Part 3. The Controller shall furnish a form to be used for these claims. The Controller shall enter the claim in the register, and shall forthwith forward it to the City Attorney. The City Attorney is designated to take such actions on claims as authorized by California Government Code, Title 1, Division 3.6, Part 3, Chapter 2, except that the City Attorney's authority with regard to rejecting or allowing claims shall be as provided in this Section 1113. The City Attorney may reject the claim, and shall notify the claimant of such rejection. Allowance or compromise and settlement of claims under this Section 1113 in excess of $25,000 shall require the written approval of the City Attorney and approval of the Board of Supervisors by resolution. The City Attorney may allow or compromise and settle such claims if the amount is $25,000 or less. No claim may be paid until the Controller certifies that monies are available from the proper funds or appropriations to pay the claim as allowed or as compromised and settled. If the City approves the claim, the City may refund the excess amount collected or paid, or may credit such amount toward any amount due and payable to the City from the person from whom it was collected or by whom it was paid, and the balance may be refunded to such person, or the person's administrator or executor. For purposes of this Section 1113, a claim shall be deemed to accrue on the later of the date the tax was due or the date the tax was paid.
   (c)   The City Attorney, in his or her discretion and upon good cause shown, prior to the expiration of the one-year limitations period, may waive the requirement set forth in subsection (a) of this Section 1113 that a taxpayer file a written claim for a refund in any case in which the Recorder and City Attorney determine on the basis of the evidence that:
      (1)   an amount of tax, interest, or penalty has been overpaid or paid more than once, or has been erroneously or illegally collected or received by the City; and
      (2)   all other conditions precedent to the payment of a refund to the taxpayer have been satisfied
   (d)   If a refund claim is allowed under this Section 1113 or a refund request is allowed under Section 1113.1, the Controller will not pay the refund unless the taxpayer first records a document that reflects payment of tax in an amount reduced by the amount of the refund.
(Ord. 315-67, App. 12/12/67; amended by Ord. 377-84, App. 8/31/84; Ord. 20-09, File No. 081450, App. 2/5/2009; Ord. 111-15 , File No. 150495, App. 7/2/2015, Eff. 8/1/2015; Ord. 154-15 , File No. 150730, App. 8/6/2015, Eff. 9/5/2015)
SEC. 1113.1.  REFUNDS PERMISSIBLE WITHOUT A CLAIM.
   The County Recorder may authorize the Controller to refund transfer tax payments, without the need for a refund claim, if the County Recorder determines:
   (a)   the tax was paid more than once;
   (b)   the amount paid exceeds the amount due as a result of an arithmetic or clerical error; or
   (c)   the tax was paid on a type of transaction that is exempt from the tax.
   The County Recorder may authorize such a refund no later than one year after payment of the tax. The statute of limitations for filing a claim for refund under Section 1113(a) shall not be tolled and shall continue to run while a person’s request for refund under this Section 1113.1 is pending.
(Added by Ord. 20-09, File No. 081450, App. 2/5/2009; amended by Ord. 176-17, File No. 170703, App. 7/27/2017, Eff. 8/26/2017)
SEC. 1113.2.  REFUNDS; INTEREST.
   (a)   Any amounts refunded prior to entry of a final judgment in a judicial proceeding shall bear interest at the rate for prejudgment interest on refunds of local taxes or fees provided by section 3287(c) of the California Civil Code, as amended from time to time, and shall be computed from the date of payment to the date of refund.
   (b)   If the Controller offsets overpayments for a particular transfer against another liability or liabilities owed to the City, or against penalties or interest on the other liability or liabilities owed to the City, the taxpayer will be credited with interest on the amount so applied at the rate of interest set forth above, computed from the date of payment.
   (c)   If a taxpayer elects to apply all or part of a refund, inclusive of any interest accrued up to the date of the taxpayer's election, against a future San Francisco tax liability, the taxpayer will not be credited with interest on the amount so applied from the date of the taxpayer's election.
(Added by Ord. 154-15 , File No. 150730, App. 8/6/2015, Eff. 9/5/2015)
SEC. 1113.3.  EXHAUSTION OF ADMINISTRATIVE REMEDIES; PRESENTATION OF CLAIM FOR REFUND AS PREREQUISITE TO SUIT; PAYMENT OF DISPUTED AMOUNT AND PETITION FOR REFUND; LIMITATIONS.
   (a)   Persons claiming they are aggrieved under the Business and Tax Regulations Code must prior to seeking judicial relief:
      (1)   pay the amount of the disputed tax, penalty, and interest; and
      (2)   present a claim for refund to the Controller and allow action to be taken on such claim, pursuant to Section 1113.
   (b)   The person who paid the tax, his or her guardian or conservator, the executor of his or her will, or the administrator of his or her estate may bring an action in Superior Court against the City and County of San Francisco to recover taxes, interest, or penalties that the City has refused to refund on a claim for refund pursuant to Section 1113. No other person may bring such an action; but if another person should do so, judgment shall not be rendered for the plaintiff. Any suit for refund of taxes, interest, or penalties shall be commenced within the time provided by California Government Code section 945.6, as amended from time to time. Persons claiming they are aggrieved under the Business and Tax Regulations Code may not file any type of judicial action other than a refund action. Notwithstanding any other section of this Code, no claim or defense that, for any reason, a tax is not due or cannot be applied under this Code may be raised in any judicial proceeding except in an action for refund of the disputed tax.
(Added by Ord. 154-15 , File No. 150730, App. 8/6/2015, Eff. 9/5/2015)
SEC. 1114.  ADMINISTRATION AND INTERPRETATION.
   (a)   In the administration of this ordinance the recorder shall interpret its provisions consistently with those Documentary Stamp Tax Regulations adopted by the Internal Revenue Service of the United States Treasury Department which relate to the Tax on Conveyances and are identified as Sections 47.4361-1, 47.4361-2 and 47.4362-1 of Part 47 of Title 26 of the Code of Federal Regulations, as the same existed on November 8, 1967, except that for the purposes of this ordinance, the determination of what constitutes “realty” shall be determined by the definition or scope of that term under state law.
   (b)   Notwithstanding subsection (a), “realty sold” includes any acquisition or transfer of ownership interests in a legal entity that would be a change of ownership of real property under California Revenue and Taxation Code Section 64. In such cases, there shall be deemed to have been an instrument executed whereby there was conveyed, for fair market value, all real property that experienced a change of ownership under California Revenue and Taxation Code Section 64.
(Ord. 315-67, App. 12/12/67; amended by Ord. 377-84, App. 8/31/84; Proposition N, 4, 11/4/2008; Proposition W, 11/8/2016)
SEC. 1115.  DEFICIENCY DETERMINATIONS; JEOPARDY DETERMINATIONS.
   (a)   Deficiency Determinations. Whenever the County Recorder has reason to believe that a person has failed to pay or has underpaid the tax imposed by this Article 12-C, the County Recorder may compute and determine any tax, penalty, or interest deficiency upon the basis of any information within the County Recorder’s possession or that may come into the County Recorder’s possession. The County Recorder may make one or more deficiency determinations for the same deed, instrument or writing by which any lands, tenements, or other realty sold within the City and County of San Francisco is granted, assigned, transferred, or otherwise conveyed.
   (b)   Deficiency Determinations; Notice. Upon making a determination pursuant to this Section 1115, the County Recorder shall record the notice of deficiency determination, and shall give to the person or persons liable for the tax, and to the owner or owners of the real property described in the notice, as said owners are shown on the records of the County Assessor, written notice of the County Recorder’s determination. Except in the case of fraud, intent to evade the tax imposed by this Article 12-C , or the failure to either record the deed, instrument or writing effecting a transfer subject to the tax or file the affidavit required under Section 1111(d), in which case there is no statute of limitations, and unless the person liable for the tax has agreed in writing to extend the period for service of a notice of deficiency determination prior to such period expiring, every notice of a deficiency determination shall be served, in the manner provided by Section 1115.3, within three years after the later of:
      (1)   The date the tax became delinquent;
      (2)   The date the person liable for the tax recorded the deed, instrument or writing effecting a transfer subject to the tax with the County Recorder’s Office, if such document was recorded; or
      (3)   The date the person liable for the tax furnished to the County Recorder the affidavit required under Section 1111(d), if the deed, instrument or writing effecting a transfer subject to the tax was not recorded with the County Recorder’s Office.
   (c)   Deficiency Determinations; Content. The County Recorder’s notice of deficiency determination shall include the following information:
      (1)   The amount of delinquent tax;
      (2)   The interest that has accrued and shall continue to accrue on the delinquent tax;
      (3)   The delinquency penalty then due;
      (4)   The additional penalty that shall accrue if the tax is not paid by the date the deficiency determination is due and payable;
      (5)   A description of the lands, property, or other realty sold that was transferred without full payment of tax; and
      (6)   A notice that if the tax, penalties, and interest are not paid within 30 days after service of the notice of deficiency determination upon the person liable for the tax, the County Recorder may commence collection actions for the tax, including, but not limited to, the lien proceedings under Section 1115.1.
   (d)   Deficiency Determinations; Due and Payable. The County Recorder’s deficiency determination shall be due and payable 30 days after service of the notice of deficiency determination upon the person liable for the tax.
   (e)   Jeopardy Determinations.
      (1)   Duty of County Recorder. If the County Recorder believes that the collection of any tax imposed by this Article 12-C will be jeopardized, in whole or in part, by delay, the County Recorder shall serve notice upon the person determined to be liable therefor of his or her determination of jeopardy and of the tax required to be paid to the City, and demanding immediate payment thereof, together with any interest and penalty determined to be due. The County Recorder may consider all facts and circumstances relevant to determining whether the collection of any tax will be jeopardized by delay, including but not limited to indications that the person liable for the tax intends or is taking action to discontinue business activities in the City, dissipate or otherwise remove assets from the City, or sell, exchange, assign, or otherwise dispose of personal or business income or property. The County Recorder also may consider whether the person liable for the tax is insolvent or likely to become insolvent after the taxes at issue are assessed or collected; and whether the person liable for the tax is or has been uncooperative or unresponsive in connection with any investigation, examination, audit, deficiency determination, assessment, or collection action or procedure undertaken by the County Recorder or Tax Collector.
      (2)   When Due and Payable. A jeopardy determination of tax, interest, or penalty is immediately due and payable upon the service of the notice of jeopardy determination on the person determined to be liable therefor. Prior to service of such notice, the County Recorder or Tax Collector may, notwithstanding the provisions of Section 1115.4, record a lien in the amount due as set forth in the notice of jeopardy determination. Immediately upon service of such notice, the Tax Collector may, notwithstanding the provisions of Section 1115.4, commence lien proceedings under Section 1115.1, seek summary judgment pursuant to Section 1115.5, and/or may commence a collection action in any court having jurisdiction over the matter.
      (3)   Service of Notice. Service of notice of a jeopardy determination shall be provided in the manner set forth in Section 1115.3.
      (4)   Effect of Non-Payment. If the amount specified in the jeopardy determination is not paid within 15 days after service of notice thereof upon the person against whom the determination is made, the additional 10% penalty provided in 1115.2(a)(1) shall attach to the tax or the amount of the tax required to be collected, regardless of the number of days that have passed since the date of the original delinquency.
   (f)   Effect of County Recorder’s Determination. The County Recorder’s issuance of a notice of deficiency determination or a notice of jeopardy determination with respect to any document or transaction, or the County Recorder’s failure to issue such a notice, may not be treated as precedent for the treatment of any future document or transaction. The County Recorder’s issuance of a deficiency determination or a jeopardy determination to a person for a document or transaction shall not bar the County Recorder from making further determinations regarding the liability of the person for that document or transaction.
(Ord. 315-67, App. 12/12/67; amended by Ord. 377-84, App. 8/31/84; Ord. 20-09, File No. 081450, App. 2/5/2009; Ord. 201-13 , File No. 130276, App. 10/3/2013, Eff. 11/2/2013; Ord. 176-17, File No. 170703, App. 7/27/2017, Eff. 8/26/2017; Ord. 250-18, File No. 180002, App. 11/2/2018, Eff. 12/3/2018)
SEC. 1115.1.  LIEN PROCEEDINGS.
   (a)   Initiating Lien Proceedings. If the full amount of the delinquent tax, penalties, and interest is not paid within 30 days after service of the notice of deficiency determination, the County Recorder, within one year of the deficiency determination becoming due and payable, may report the delinquency to the Board of Supervisors (“the Board”) and request the Board to initiate proceedings to impose a lien for the total unpaid balance against the real property that was transferred by the document delivered without full payment of tax. Said report shall, for each delinquent account, contain the names of the persons liable for the tax, the total amount due, including delinquent taxes, penalties, and interest, a description of the lands, tenements, or other realty sold that was transferred by the document delivered without full payment of tax, and the date on which the County Recorder served its notice of deficiency determination. Upon receipt of such report the Board shall fix a time and place for hearing the report and any protests or objections thereto and shall cause notice of the hearing to be mailed not less than 10 days prior to the date of hearing to each person liable for the tax and to the owner or owners of the real property described in the recorded notice of deficiency determination.
   (b)   Hearing. At the time so fixed, the Board shall meet to hear the report and any protests or objections thereto. The Board may make such revisions, corrections, or modifications of the report as it may deem just; and in the event that the Board is satisfied with the correctness of the report (as submitted or as revised, corrected, or modified), it shall be confirmed. The decision of the Board on the report and on all protests or objections thereto shall be final and conclusive; provided, however, any delinquent account may be removed from the report by payment in full at any time prior to confirmation of the report. The Clerk of the Board shall cause the confirmed report to be verified in a form sufficient to meet recording requirements.
   (c)   Special Assessment Lien. Upon confirmation of the report by the Board, the unpaid balance reported therein, including tax, penalties, and interest, shall constitute a special assessment against the real property that was transferred by the document delivered without full payment of tax; provided, however, that the special assessment, and the lien created thereby, shall attach only to interests in the property that were held, on the date the notice of deficiency determination was recorded, by persons liable for the tax. Each such assessment shall be subordinate to all existing special assessment liens previously imposed upon such parcels and paramount to all other liens except those for State, County, and municipal taxes with which it shall be in parity. The lien shall continue until the assessment and all interest and penalties due and payable thereon are paid. All laws applicable to the levy, collection, and enforcement of municipal taxes shall be applicable to said special assessment. The Clerk of the Board shall give notice of the confirmation of the report to each person liable for the tax and to the owner or owners of the real property described in the recorded notice of deficiency determination and shall cause the confirmed and verified report to be recorded in the County Recorder’s office and the special assessment lien on each parcel of property described in the report shall thereupon secure an additional charge for administrative expenses of $50 or 10% of the unpaid balance, whichever is higher. An action to set aside the special assessment and the lien created thereby shall be commenced within one year from and after the date that notice of the confirmation of the report was given to the persons liable for the tax and to the property owners.
   (d)   Filing with Controller and Tax Col- lector. The Clerk of the Board shall file a certified copy of each confirmed report with the Controller and Tax Collector within 10 days after confirma- tion of the report, whereupon it shall be the duty of said officers to add the amount of each special assessment to the next regular bill for taxes levied for municipal purposes against the respective par- cels of property described in the confirmed report.
   (e)   Payment of Special Assessment. On payment to the Tax Collector of the special assessment, including delinquent taxes, accrued penalties, interest, and the administrative expense charge authorized by Section 1115.1(c) above, the Tax Collector shall cause a Release of Lien to be recorded with the County Recorder and shall pay the statutory recording fee from the administrative expense charge. Except for the fee paid to record the Release of Lien, all sums collected by the Tax Collector pursuant to this Article 12-C shall be deposited to the General Fund.
(Ord. 377-84, App. 8/31/84; amended by Ord. 20-09, File No. 081450, App. 2/5/2009; Ord. 201-13 , File No. 130276, App. 10/3/2013, Eff. 11/2/2013; Ord. 176-17, File No. 170703, App. 7/27/2017, Eff. 8/26/2017)
SEC. 1115.2. PENALTIES AND INTEREST.
   (a)   Penalties.
      (1)   Delinquency Penalties. If any tax is not paid prior to becoming delinquent, a delinquency penalty of 25% of the amount of tax due shall accrue. In the event only a portion of the tax is unpaid prior to becoming delinquent, the penalty shall accrue only as to the portion remaining unpaid. An additional penalty of 10% shall accrue if the tax remains unpaid on the ninetieth day following the date of the original delinquency.
      (2)   Penalties for Fraud or Intent to Evade Tax. When the County Recorder determines that the failure of any person to timely pay any tax due under this Article 12-C was attributable to fraud or an intent to evade this Article 12-C, the County Recorder shall impose a penalty in the amount of 50% of the amount of the unpaid tax. This penalty shall be in addition to the penalty imposed under Section 1115.2(a)(1) and any other fines, penalties, or other charges imposed by law.
   (b)   Interest. Interest shall accrue at the rate of 1% a month, or fraction thereof, on the amount of delinquent tax, exclusive of penalties and interest, from the date the tax becomes delinquent to the date of payment.
   (c)   Penalties and Interest Part of Tax. Interest and penalties accrued shall become part of the tax.
(Added by Ord. 176-17, File No. 170703, App. 7/27/2017, Eff. 8/26/2017)
(Former Ord. 377-84, App. 8/31/84; amended by Ord. 17-98, App. 1/16/98; Ord. 20-09, File No. 081450, App. 2/5/2009; repealed by Ord. 201-13 , File No. 130276, App. 10/3/2013, Eff. 11/2/2013)
SEC. 1115.3.  MANNER OF GIVING NOTICE.
   Any notice required to be given hereunder by the County Recorder or the Board of Supervisors to any person shall be sufficiently given or served if it is personally served upon such person or if it is deposited, postage prepaid, in a post office letter box addressed to the person at the address for such person given on an affidavit described in Sections 1111(c) or (d), a deed, instrument or writing subject to the tax, a refund claim form, or written protests or objections to a report of delinquency filed for or on behalf of the person or, if no such address is available, to the person at the official address maintained by the County Assessor for mailing of tax bills levied against the real property that was transferred without full payment of tax or, if no such address is available, to the person at the address of said real property. In the case of service by mail, the service is complete at the time of deposit with the United States Postal Service.
(Added by Ord. 377-84, App. 8/31/84; amended by Ord. 20-09, File No. 081450, App. 2/5/2009; Ord. 201-13 , File No. 130276, App. 10/3/2013, Eff. 11/2/2013; Ord. 176-17, File No. 170703, App. 7/27/2017, Eff. 8/26/2017)
SEC. 1115.4.  TAX AS DEBT.
   (a)   The amount of any tax, penalty, or interest imposed by this Article 12-C shall be deemed a debt owed to the City and County of San Francisco. Any person owing the tax shall be liable in an action brought in the name of the City and County of San Francisco for the recovery of such debt. In such action a reasonable attorney’s fee shall be awarded the plaintiff. The provisions of this Section 1115.4 shall not be deemed a limitation upon the right of the City and County of San Francisco to bring any other action, whether criminal, legal, or equitable, based upon the failure to pay the tax, penalty, or interest imposed by this Article 12-C or the failure to comply with any of the provisions hereof.
   (b)   (1)   If a deficiency determination made against any person remains unpaid, and the delinquent taxes, penalties, interest, and fees have been referred to the Tax Collector’s Bureau of Delinquent Revenue under Section 10.38 of the Administrative Code, the Tax Collector may bring an action in the courts of this State, or any other state, or of the District of Columbia, or of the United States and its territories or possessions, or any other forum where permitted by law to recover in the name of the City any amount of the unpaid taxes, together with penalties, interest, and costs, including reasonable attorneys’ fees.
      (2)   In any action filed pursuant to this Section 1115.4(b), the complaint shall attach a certificate executed by the Tax Collector or his or her representative that contains the following information:
         (A)   the name of the person liable for the tax;
         (B)   a description of the lands, property, or other realty sold that was transferred without full payment of tax;
         (C)   the amount of the tax, penalty, and interest remaining unpaid as of the last day of the month prior to the month in which the complaint is filed; and
         (D)   the fact that the City has complied with all provisions of this Article 12-C in the computation and the levy of the tax, penalty, or interest.
      (3)   In prosecuting such actions, the Tax Collector shall be entitled to all of the provisional remedies provided by law. Any such action shall be commenced within 3 years from the date the deficiency determination issued under Section 1115 became due and payable.
   (c)   If a deficiency determination made against any person remains unpaid, and the delinquent taxes, penalties, interest, and fees have been referred to the Tax Collector’s Bureau of Delinquent Revenue under Section 10.38 of the Administrative Code, the Tax Collector may record a tax lien with the County Recorder, thereby creating a tax lien on all of the assessee’s property and rights to property, including realty, personalty, and intangibles. The Tax Collector may record or file such tax lien in the office of the Recorder of any California county, with the California Secretary of State, and with any other California public entity that is otherwise authorized by law to record liens. The Tax Collector may record or file such tax liens in any other office of any other jurisdiction as permitted by law. The tax lien shall identify the Tax Collector as the lienor, and the amount of the lien. Simultaneously with the recording, a copy of the tax lien shall be mailed to or personally served upon the person determined to be liable for the tax at said person’s last known address based upon the information contained in the County Assessor records. The tax lien after recordation has the force, effect, and priority of a judgment lien and continues for 10 years from the date of recording, unless sooner released or otherwise discharged.
(Added by Ord. 377-84, App. 8/31/84; amended by Ord. 176-17, File No. 170703, App. 7/27/2017, Eff. 8/26/2017)
SEC. 1115.5. SUMMARY JUDGMENT.
   (a)   Notice; Certificate. If a deficiency determination made against any person remains unpaid, and the delinquent taxes, penalties, interest, and fees have been referred to the Tax Collector’s Bureau of Delinquent Revenue under Section 10.38 of the Administrative Code, the Tax Collector may file, no sooner than 20 days after the mailing of the notice required in Section 1115.5(a)(1), in the office of the Clerk of the Court, without fee, a certificate specifying as follows:
      (1)   That a notice of intent to file the certificate has been sent, by certified mail, to the person determined to be liable for the tax at the person’s last known address, not less than 20 days prior to the date of the certificate;
      (2)   That the notice required in subsection (a)(1) set forth the following information:
         (A)   The name and address of the person determined to be liable for the tax;
         (B)   The description of the lands, property, or other realty sold that was transferred without full payment of tax;
         (C)   That judgment will be sought in the amount of the tax, penalty, interest, and fees remaining unpaid at the time of the filing of the certificate, and costs as permitted by law;
         (D)   That, upon issuance and recordation of the judgment, additional interest will continue to accrue at the rate prescribed by the Enforcement of Judgments Law in Title 9 of Part 2 of the California Code of Civil Procedure, and that any bond premium posted or other costs to enforce the judgment shall be an added charge; and
         (E)   That a recording fee in the amount set forth in Section 27361.3 of the California Government Code will be required to be paid for the purpose of the recordation of any release of the judgment lien;
      (3)   The name of the person determined to be liable for the tax;
      (4)   The amount for which judgment is to be entered;
      (5)   That the City has complied with all provisions of Article 12-C of the Business and Tax Regulations Code in the computation and the levy of the tax, penalty, interest, and fees; and
      (6)   That a request is therein made for issuance and entry of judgment against the person determined to be liable for the tax.
   (b)   Filing of Certificate; Entry of Judgment. The Clerk of the Court, immediately upon the filing of the certificate, shall enter a judgment for the City and County against the person determined to be liable for the tax in the amount of the tax, penalty, interest, and fees set forth in the certificate. The Clerk of the Court may file the judgment in a loose-leaf book entitled “City and County Summary Tax Judgments.”
   (c)   Recording of Judgment; Lien. An abstract or copy of the judgment shall be recorded, without fee, in the County Recorder’s Office, and may be recorded in any other office in which such filing is permitted by law. The summary judgment shall be enforceable pursuant to the Enforcement of Judgments Law, located in Title 9 of Part 2 of the California Code of Civil Procedure.
   (d)   Additional Penalty. In addition to any penalty or fee imposed under this Article 12-C of the Business and Tax Regulations Code, a penalty equal to the costs incurred to enforce the judgment entered pursuant to this Section 1115.5, including reasonable attorneys’ fees and costs, and the City’s cost of salary and benefits for City staff to enforce the judgment, shall be imposed.
   (e)   Extension of Lien. Within 10 years from the date of the recording or the date of the last extension of the lien in the manner provided for in this Section 1115.5, the lien may be extended by recording in the County Recorder’s Office an abstract or copy of the judgment. From the time of the recording, the lien extends to the property for 10 years unless sooner released or otherwise discharged.
   (f)   Execution Upon the Judgment. Execution shall issue upon the judgment upon request of the Tax Collector in the same manner as execution may issue upon other judgments, and sales shall be held under such execution as prescribed by law.
   (g)   Satisfaction of Judgment; Removal of Lien.
      (1)   The judgment is satisfied and the lien removed when, but not before, the certificate of release or discharge from the judgment lien is filed with the Clerk of Court and recorded in the County Recorder’s Office. In addition to the judgment amount, and any additional penalty, interest, fee, cost or other amount authorized by the Business and Tax Regulations Code, the Tax Collector shall collect the recording fee in the amount required by Section 27361.3 of the California Government Code, and shall transmit the amount of the recording fee to the County Recorder together with the documents for release or discharge.
      (2)   The judgment is also satisfied and the lien removed when, but not before, the tax is legally canceled and a release or discharge from the judgment lien is recorded in the County Recorder’s Office. A recording under this Section 1115.5(g)(2) shall be made without fee.
(Added by Ord. 176-17, File No. 170703, App. 7/27/2017, Eff. 8/26/2017)
SEC. 1115.6. COLLECTION OF TAX FROM THIRD PARTY.
   If a deficiency determination made against any person remains unpaid, and the delinquent taxes, penalties, interest, and fees have been referred to the Tax Collector’s Bureau of Delinquent Revenue under Section 10.38 of the Administrative Code, the Tax Collector may, not later than three years after the payment became delinquent or the notice of deficiency determination became due and payable, whichever is later, give notice thereof by mail or by personal service to any persons in the State of California having in their possession or under their control any credits or other personal property belonging to the delinquent person, or owing any debts to the delinquent person. After receiving such notice, the persons so notified shall, within five days of the receipt of the notice, advise the Tax Collector by sworn writing of all such credits, personal property, or debts. Further, the persons so notified shall neither transfer nor make any other disposition of the credits, other personal property, or debts in their possession or under their control at the time they receive the notice until the Tax Collector consents to a transfer or disposition or until 30 days elapse after the person has advised the Tax Collector in a sworn writing of all such credits, personal property, or debts. Unless otherwise required by law, if persons so notified transfer such assets in violation of the provisions of this Section 1115.6, they shall become indebted to the City for the value of the property transferred, or the amount owed to the City by the delinquent person, whichever is less.
(Added by Ord. 176-17, File No. 170703, App. 7/27/2017, Eff. 8/26/2017)
SEC. 1116.  MISDEMEANORS.
   (a)   Any person or persons shall be guilty of a misdemeanor who:
      (1)   Makes any oral misrepresentation to any employee of the County Recorder’s office of:
         (A)   The consideration for, the value of, or the liens upon the lands, tenements, or other realty sold that is transferred by any deed, instrument or writing that is subject to the tax imposed by this Article 12-C; or
         (B)   Any material fact which supports a claim that any deed, instrument or writing by which any such lands, tenements, or other realty sold is not subject to the tax imposed by this Article 12-C; or
      (2)   Makes any written misrepresentation of a material fact in any affidavit, declaration, or other writing that is required or may be required by this Article 12-C; or
      (3)   Furnishes to the County Recorder’s office any false record or documentary proof which misrepresents:
         (A)   The consideration for, the value of, or the liens upon the lands, tenements, or other realty sold that is transferred by any deed, instrument or writing that is subject to the tax imposed by this Article 12-C; or
         (B)   Any material fact which supports a claim that any deed, instrument or writing by which any such lands, tenements, or other realty sold is not subject to the tax imposed by this Article 12-C.
   (b)   No person or persons shall be liable, either civilly or criminally, for any unintentional error made in designating the location of the land, tenements, or other realty described in a document subject to the tax imposed by this Article 12-C.
(Ord. 315-67, App. 12/12/67; amended by Ord. 377-84, App. 8/31/84; Ord. 176-17, File No. 170703, App. 7/27/2017, Eff. 8/26/2017)
SEC. 1117.  REMEDIES CUMULATIVE.
   The remedies, procedures, penalties, interest, collection costs, and other costs and charges, including reasonable attorneys’ fees, provided in this Article 12-C are cumulative, and may be pursued alternatively, concurrently, or consecutively as the County Recorder and/or the Tax Collector determine.
(Added by Ord. 176-17, File No. 170703, App. 7/27/2017, Eff. 8/26/2017)
SEC. 1118.  CONFIDENTIALITY.
   (a)   Unless otherwise required by law, the information in a person’s affidavit filed under Sections 1111(c) or (d) is confidential, as is any information the County Recorder learns about a person from the person or in response to the County Recorder’s request for information made under Section 1111.1. Information regarding the County Recorder’s investigation of a particular person or transaction, including the fact that the County Recorder has sent a request for information to a particular person or is investigating a particular person or transaction, is also confidential. Except as permitted by this Section 1118 or as otherwise required by law, neither the County Recorder nor his or her staff, nor any other of the City’s current or former employees or agents may disclose confidential information to any person.
   (b)   At the discretion of the County Recorder or Tax Collector, otherwise confidential information may be disclosed in any judicial proceeding or administrative proceeding pertaining to tax administration, determination, assessment, collection, or enforcement, of any civil or criminal liability arising under this Article 12-C if the information concerns a person who is a party to the proceeding, or the proceeding arose out of, or in connection with determining that person’s civil or criminal liability, or the collection of that person’s liability with respect to any tax imposed thereunder.
   (c)   At the discretion of the County Recorder or Tax Collector, disclosure of otherwise confidential information may be made to the extent such disclosures are reasonably necessary to obtaining information bearing a direct relationship to the determination, assessment, collection, or enforcement of any civil or criminal liability arising under this Article 12-C.
   (d)   At the discretion of the County Recorder or Tax Collector, the County Recorder or Tax Collector may disclose otherwise confidential information to employees or agents of the County Recorder or Tax Collector or other City employees who are engaged in matters preparatory to any judicial or administrative proceeding pertaining to the administration or enforcement of any civil or criminal liability arising out of this Article 12-C.
   (e)   If the County Recorder or Tax Collector determines that a liability owing from a person may be collected from another person, the County Recorder or Tax Collector may disclose to such other person information relevant to the determination and collection of tax due or owing from the person owing the liability.
   (f)   The taxpayer, the taxpayer’s successors, receivers, trustees, executors, administrators, assignees, and guarantors, and their duly authorized legal representatives if directly interested, may be given information regarding the items included in the measure and amount of any unpaid tax or amounts of tax required to be collected, interest, and penalties.
   (g)   Notwithstanding any other provision of the Business and Tax Regulations Code or of any City ordinance, the County Recorder and Tax Collector are authorized to enter into agreements with other public taxing agencies providing for the exchange of information for official purposes of said agencies, and to implement any such agreement through the exchange of information.
   (h)   Notwithstanding, any other provision of the Business and Tax Regulations Code or of any City ordinance, the County Recorder and Tax Collector shall provide any and all information to the Assessor and Controller that is needed to fulfill the Assessor’s responsibilities under Section 6.101 of the Charter or the Controller’s responsibilities under Section 3.105 of the Charter. With regard to all such information provided by the County Recorder or Tax Collector, the Assessor and Controller shall be subject to the confidentiality provisions of subsection (a) of this Section 1118.
   (i)   The County Recorder or Tax Collector may disclose to any City employee or agent for official purposes any information described in Section 1118(a) in aggregate or other form that does not disclose the identity of particular taxpayers.
   (j)   Nothing in this Section 1118 shall impose any liability upon the Tax Collector or the County Recorder, or any employee or agent thereof, for any disclosures of confidential information made in the performance of his or her duties.
(Added by Ord. 176-17, File No. 170703, App. 7/27/2017, Eff. 8/26/2017)