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No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the State, or against any officer of the State, or against this City and County or against any officer of this City and County, to prevent or enjoin the collection under this ordinance or Part 1.5 of Division 2 of the Revenue and Taxation Code of the State of California, of any tax or any amount of tax required to be collected.
(Ord. 363-58, App. 6/23/58; amended by Ord. 352-84, App. 8/8/84)
(a) Sections 1204.5, 1205.5 and 1206.6 of this ordinance shall become operative on January 1st of the year following the year in which the State Board of Equalization adopts and assessment ratio for State-assessed property which is identical to the ratio which is required for local assessments by Section 401 of the Revenue and Taxation Code, at which time Sections 1204(b)(4), 1205(b)(3), and 1206 shall become inoperative.
(b) In the event that Sections 1204.5, 1205.5 and 1206.5 of this ordinance become operative and the State Board of Equalization subsequently adopts an assessment ratio for State-assessed property which is higher than the ratio which is required for local assessments by Section 401 of the Revenue and Taxation Code, Sections 1204(b)(4), 1205(b)(3), and 1206 shall become operative on the first day of the month next following the month in which such higher ratio is adopted, at which time Sections 1204.5, 1205.5 and 1206.5 of this ordinance shall be inoperative until the first day of the month following the month in which the Board again adopts an assessment ratio for State-assessed property which is identical to the ratio required for local assessments by Section 401 of the Revenue and Taxation Code, at which time Sections 1204.5, 1205.5 and 1206.5 shall become operative and Sections 1204(b)(4), 1205(b)(3) and 1206 shall become inoperative.
(Ord. 363-58, App. 6/23/58; amended by Ord. 352-84, App. 8/8/84)
This ordinance may be made inoperative, not less than 60 days, but not earlier than the first of the calendar quarter following the City and County of San Francisco's lack of compliance with Article 11 (commencing with Section 29530) of Chapter 2 of Division 3 of Title 3 of the Government Code.
(Ord. 363-58, App. 6/23/58; amended by Ord. 352-84, App. 8/8/84)
Any person violating any of the provisions of this ordinance shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punishable by a fine of not more than $500 or by imprisonment for a period of not more than six months in the County Jail, or by both such fine and imprisonment.
(Ord. 363-58, App. 6/23/58; amended by Ord. 352-84, App. 8/8/84)
The State Board of Equalization shall perform all functions incident to the administration and operation of the Uniform Local Sales and Use Tax Ordinance of the City and County of San Francisco.
(Ord. 363-58, App. 6/23/58; amended by Ord. 352-84, App. 8/8/84)