General Provisions. | |
Surcharge on Certain License Fees. | |
Licenses Payable on March 31, Where Payable, Penalty for Nonpayment, Annual Adjustment. | |
Licenses Payable on March 31, Where Payable, Penalty and Interest for Nonpayment, Annual Adjustment. | |
Transfers of License. | |
Evidence of Liability. | |
License to be Exhibited. | |
Police Officers to be License Inspectors. | |
Animals and Birds. | |
Motor Fuel Dispensing Facilities. | |
Self-Service Motor Fuel Dispensing Facilities. | |
Boxing and Wrestling Exhibitions. | |
Baseball Parks. | |
Bathing Establishments. | |
Bowling Alleys. | |
Carpet Cleaning. | |
Concerts. | |
Exhibitions. | |
House Raising and Moving. | |
Laundries and Cleaning and Dyeing Works. | |
Laundry Delivery Businesses or Services. | |
Livery Stables. | |
Limousine and Sightseeing Bus Stands. | |
Refund of License Fees; Findings and Declaration. | |
Picture Film Exchanges. | |
Regulators, Gas. | |
Riding Academies. | |
Storage of Oils. | |
Theaters. | |
Drive-in Moving Picture Theaters. | |
Towel Companies. | |
Automobile Repairing, Special Branches of. | |
Vaudeville Houses. | |
Real Estate Signs. | |
Identification of Owner on Sign. | |
Identification of Owner on Vehicles. | |
Identification of Billposting Employee. | |
Dog Kennel Defined. | |
License Fees for Dog Kennels. | |
Legal Effect of License or Permit. | |
Animals Used in Business. | |
Special Animal Control and Welfare Fund. | |
Use of Open Flames and Candles. | |
Storage and Use of Battery Systems. | |
Waste Handling. | |
Maintenance of Fire Fighter Air Systems. | |
Combustible Dust Producing Operations. | |
Fruit and Crop Ripening. | |
Hot Work Operations. | |
Use of Liquid or Gas Fueled Vehicles or Equipment in Assembly Buildings. | |
Use of Refrigeration Equipment. | |
Amusement Buildings. | |
Covered Mall Buildings. | |
Pyroxylin Plastics. | |
Rooftop Heliports. | |
Tire Rebuilding Plants. | |
Places of Public Assembly and Open-Air Assembly. | |
Nitrocellulose Film and Plastics. | |
Storage of Certain Combustible Materials. | |
Storage and Use of Flammable or Combustible Liquids. | |
Fumigation and Fogging. | |
Storage and Use of Liquefied Gases and Compressed Gases. | |
Erection and Use of Acetylene Generators; Storage of Calcium Carbide. | |
Application of Flammable Finishes; and Use and Operation of Industrial Baking and Drying Ovens. | |
Processing of Magnesium. | |
Operating a Tank Vehicle. | |
Hazardous Materials. | |
Food Product and Marketing Establishments. | |
Food Preparation and Service Establishments. | |
Cottage Food Operations Fees. | |
School Food Concessions. | |
Salvage Goods and Merchandise. | |
Cigar and Mattress Factories. | |
Pet Shops, Dog Kennels, Hospitals for Sick Animals. | |
Vehicles for the Transportation of Refuse and Adjudication of Rate Disputes. | |
Swimming Pools. | |
Emergency Medical Services. | |
Use of Poisonous Gas, Etc. | |
Temporary and Annual Permits for Special Events: Fees. | |
Food Vending Machines. | |
Wells and Well Water. | |
Certified Testers. | |
Solid Waste Transfer Station License Fee. | |
Tobacco Sales License Fee. | |
Place of Entertainment. | |
Extended Hours Premises. | |
Mechanical Amusement Device. | |
Cannabis Business Permit and License Fees. | |
Food Facility Surcharge. | |
Caterers. | |
Mobile Food Facility Plan Check Fee. | |
Non-Potable Water Systems. | |
Body Art License Fees. | |
Every person, firm or corporation now or hereafter liable to pay any license, license tax, fee or money, under any Ordinance or Ordinances of the City and County of San Francisco heretofore, now or hereafter existing, shall be liable in a civil action, in the name of the City and County of San Francisco, for the amount of such license, license tax, fee or money.
The amount of any license, license tax, fee or money heretofore, now or hereafter required to be paid by any Ordinance or Ordinances of the City and County of San Francisco and now or hereafter remaining unpaid by the person, firm or corporation liable to pay the same, shall be deemed a debt due the City and County of San Francisco and the Tax Collector of the City and County of San Francisco is hereby authorized and empowered to direct suit to be brought by the City Attorney of the City and County of San Francisco, and upon such direction or request the City Attorney is hereby authorized and required to bring suit, in the name of the City and County of San Francisco, for the recovery of the amount of such license, license tax, fee or money, against any person, firm or corporation so liable to pay the same.
The City Attorney, or the Tax Collector of the City and County of San Francisco, on behalf of the City and County of San Francisco, may make the necessary affidavit for, and a writ of attachment may issue without any undertaking or bond given on behalf of the plaintiff; and in case of recovery by the plaintiff $25 damages must be added to the judgment as costs to be collected from the defendant or defendants.
Nothing herein contained shall bar or prevent a criminal prosecution for each and every violation of any Ordinance. No judgment in a civil suit or payment of the same, or payment of the license, shall bar or prevent such criminal prosecution.
All persons, firms or corporations must pay the license, license tax, fee or money to the proper officer and take out a license without any tender of such license, or demand for the license tax or fee or money.
In addition to the annual or quarterly license fees required in Sections 90, 93, 94, 97, 118, 141, 143, 236, 237, 238, 239, 240, 242, 243, 244, 245 and 247, there is hereby required the payment of a $5 surcharge to be payable during the calendar year 1973 together with the specified license fee. The surcharge shall be paid at the same time the license fee is paid.
This surcharge shall be for the purpose of making a microfilm record system for all building records and providing for the necessary services, equipment, material and related costs attendant thereto. All surcharge fees collected shall be deposited into the Building Record Fund of the Department of Public Works as established in Section 319.2 of the Building Code.
(Added by Ord. 325-72, App. 11/9/72)
(Amended by Ord. 274-64, App. 10/16/64; repealed by Ord. 238-11, File No. 111101, App. 12/15/2011, Eff. 1/14/2012)
(a) Commencing March 31, 2012, the Unified License Bill provisions in this Section 76.1 shall apply to licenses that are renewable annually and are due and payable in full to the Treasurer and Tax Collector on March 31 of each year for the upcoming license period beginning April 1 (or for the 12-month period commencing with the most recent Renewal Date prior to March 31 for fees under Public Works Code Section 184.83). The Tax Collector shall prorate fees for new licenses issued prior to March 31, or after March 31 to the end of the license period, on a monthly basis. Except as provided in subsection (d), the Tax Collector may not accept partial payments, and may not refund fees paid by a licensee if the licensee ceases operating the business prior to the end of the license period.
(b) Whenever a City ordinance imposes a license fee, it shall be unlawful to do or perform the act or to carry on the business, trade, profession, or calling for which City law requires the license without obtaining and maintaining the required license.
All license fees are payable, when due, to the Office of the Treasurer and Tax Collector, and shall be delinquent if not paid when due. Except as provided in subsection (d), if the license fees are not paid within 30 days after they become due, the license shall expire by operation of law and the licensee must obtain a new license and pay all applicable penalties specified below and fees incurred under the previously expired license; provided, however, that the licensee shall not be subject to the penalties unless the Tax Collector sent notice to the licensee prior to February 28 of the same year, informing the licensee that the permit is about to expire. The notice that the license is about to expire may be a part of the annual billing statement.
If a licensee does not pay the fee within 30 days after it becomes due, but the licensee continues to operate the business, the Tax Collector shall add 10% to the amount of the license fee as a penalty for nonpayment. If the licensee does not pay the fee within 60 days after it becomes due, but the licensee continues to operate the business, the Tax Collector shall add an additional 5% to the amount of the license fee as a penalty for nonpayment, for a total penalty of 15%. If the licensee does not pay the fee within 90 days after it becomes due, but the licensee continues to operate the business, the Tax Collector shall add an additional 10% to the amount of the license fee as a penalty for nonpayment, for a total penalty of 25%. If the licensee has failed for a period of six months or more to pay a license fee, but has continued to operate the business, the Tax Collector shall add an additional 25% to the amount of the license fee as a penalty for nonpayment, for a total penalty of 50%, and shall refer the delinquent licensee to the department charged with administering the permit for administrative action on the permit. These penalties are mandatory and City officers and employees may not waive them in whole or in part. These penalties are in addition to any collection costs that the Tax Collector may collect from the delinquent licensee.
(c) Each department shall maintain on its website an up-to-date schedule of all fees that it collects. The Municipal Code shall include an editor’s statement informing the public that the fees administered pursuant to this Section 76.1 are subject to annual review and adjustment to reflect the City’s cost increases or decreases, which may include adjustments based upon the Consumer Price Index that most accurately tracks increases and decreases in the City’s cost for the function, service, or undertaking that the fee will pay for, and that each department maintains on its website an up-to-date list of the fees charged subject to adjustment. This subsection (c) is not intended to change the processes for adjustment of fees as provided in the Municipal Code.
(d) Notwithstanding subsections (a) and (b) of this Section 76.1, the Tax Collector, in the Tax Collector’s sole discretion, may enter into an installment payment plan on or before April 30, 2023, for a delinquent licensee to pay any delinquent license fees and penalties collected by the Tax Collector under this Section 76.1 on behalf of the Department of Public Health, or its successor department, that were originally due before March 31, 2023. The Tax Collector may not enter into an installment payment plan with a delinquent licensee that is delinquent on license fees collected by the Tax Collector under this Section 76.1 on behalf of any City department or agency other than the Department of Public Health, or its successor department.
(1) Any installment payment plan under this subsection (d) shall have a term of no longer than 24 months, and shall require the payment of all delinquent license fees collected by the Tax Collector under this Section 76.1 on behalf of the Department of Public Health, plus all penalties accrued on such delinquent license fees through the date the installment payment plan is executed by both the Tax Collector and the delinquent licensee.
(2) If a delinquent licensee enters into an installment payment plan under this subsection (d):
(A) The delinquent licensee’s Department of Public Health licenses subject to expiration for non-payment under subsection (a) shall be tentatively reinstated for the duration of the installment payment plan and the delinquent licensee shall not be treated as delinquent by the City as a result of that non-payment as long as the delinquent licensee remains current on its payments under the installment payment plan, is not delinquent on any tax liabilities owed to the Tax Collector under the Business and Tax Regulations Code, and is not delinquent on any license fees collected by the Tax Collector under this Section 76.1 that are not included in the installment payment plan; and
(B) Any penalties under subsection (b) on the delinquent license fees that had not yet accrued under subsection (d)(1) shall not be imposed.
(3) Once the delinquent licensee has made all payments under the installment payment plan, the tentatively reinstated license or licenses, as applicable, shall be fully reinstated.
(4) The Tax Collector may terminate the installment payment plan if the delinquent licensee fails to make a timely payment under the installment payment plan, or if during the term of the installment payment plan the delinquent licensee becomes delinquent on any tax liabilities owed to the Tax Collector under the Business and Tax Regulations Code or becomes delinquent on any license fees collected by the Tax Collector under this Section 76.1 that are not included in the installment payment plan. Upon the Tax Collector’s termination of the installment payment plan:
(A) Any penalties under subsection (b) on the delinquent license fees that had not yet accrued under subsection (d)(1) shall accrue immediately based on the original due date of license fees;
(B) The tentatively reinstated license or licenses, as applicable, shall expire immediately by operation of law and the delinquent licensee must obtain a new license or licenses, as applicable, and pay to the Tax Collector immediately all payments remaining under the installment payment plan plus the additional penalties accrued under subsection (d)(4)(A); and
(C) The Tax Collector shall refer the delinquent licensee to the Department of Public Health for administrative action on the permit.
(e) If any subsection, sentence, clause, phrase, or word of this Section 76.1, or any application thereof to any person or circumstance, is held to be invalid or unconstitutional by a decision of a court of competent jurisdiction, such decision shall not affect the validity of the remaining portions or applications of this Section. The Board of Supervisors hereby declares that it would have enacted this Section and each and every subsection, sentence, clause, phrase, and word not declared invalid or unconstitutional without regard to whether any other portion of this Section or application thereof would be subsequently declared invalid or unconstitutional.
(a) The Unified License Bill provisions in this Section 76.1-1 shall apply to licenses that are renewable annually and are due and payable in full to the Treasurer and Tax Collector on March 31 of each year for the upcoming license period beginning on April 1 (or for the 12-month period commencing with the most recent Renewal Date prior to March 31 for fees under Public Works Code Section 184.83). The Tax Collector shall prorate fees for new licenses issued prior to March 31, or after March 31 to the end of the license period, on a monthly basis. The Tax Collector may not accept partial payments, and may not refund fees paid by a licensee if the licensee ceases operating the business prior to the end of the license period.
(b) Whenever a City ordinance imposes a license fee, it shall be unlawful to do or perform the act or to carry on the business, trade, profession, or calling for which City law requires the license without obtaining and maintaining the required license.
(c) All license fees are payable, when due, to the Office of the Treasurer and Tax Collector, and shall be delinquent if not paid when due. If the license fees are not paid when due, the license shall expire by operation of law and the licensee must obtain a new license and pay all applicable penalties and interest specified below and fees incurred under the previously expired license; provided, however, that the licensee shall not be subject to the penalties and interest unless the Tax Collector sent notice to the licensee prior to February 28 of the same year, informing the licensee that the permit is about to expire. The notice that the license is about to expire may be a part of the annual billing statement.
(d) Any licensee that fails to pay the fee but continues to operate the business, shall pay a penalty of 5% of the license fee, if the failure is for not more than one month after the license fee was due and unpaid, plus an additional 5% for each following month or fraction of a month during which such failure continues, up to 25% in the aggregate, until the date of payment. If the licensee has failed for a period of six months or more to pay a license fee, but has continued to operate the business, the Tax Collector shall refer the delinquent licensee to the department charged with administering the permit for administrative action on the permit. The penalties in this subsection (d) are in addition to any collection costs that the Tax Collector may collect from the delinquent licensee. The department charged with administering the license may waive these penalties in whole or in part if the licensee’s failure to pay the fee is due to reasonable cause.
(e) Any licensee who fails to pay a license fee shall also pay interest on the unpaid fee at the rate of 1% per month, or fraction of a month, from the date the fee was due and unpaid through the date the licensee pays in full the delinquent fee, penalties, and interest. The department charged with administering the license may waive this interest in whole or in part if the licensee’s failure to pay the fee is due to reasonable cause.
(f) Each department shall maintain on its website an up-to-date schedule of all fees that it collects. The Municipal Code shall include an editor’s statement informing the public that the fees administered pursuant to this Section 76.1-1 are subject to annual review and adjustment to reflect the City’s cost increases or decreases, which may include adjustments based upon the Consumer Price Index that most accurately tracks increases and decreases in the City’s cost for the function, service, or undertaking that the fee will pay for, and that each department maintains on its website an up-to-date list of the fees charged subject to adjustment. This subsection (f) is not intended to change the processes for adjustment of fees as provided in the Municipal Code.
(g) If any subsection, sentence, clause, phrase, or word of this Section 76.1-1, or any application thereof to any person or circumstance, is held to be invalid or unconstitutional by a decision of a court of competent jurisdiction, such decision shall not affect the validity of the remaining portions or applications of this Section. The Board of Supervisors hereby declares that it would have enacted this Section and each and every subsection, sentence, clause, phrase, and word not declared invalid or unconstitutional without regard to whether any other portion of this Section or application thereof would be subsequently declared invalid or unconstitutional.
(h) This Section 76.1-1 shall apply to license periods beginning on or after April 1, 2026, except that for fees under Public Works Code Section 184.83 this Section shall apply to fees for Renewal Dates for which fees are due on or after March 31, 2026. All references in the Municipal Code to Section 76.1 shall be to Section 76.1-1 for license periods beginning on or after April 1, 2026 (except that for fees under Public Works Code Section 184.83 references to Section 76.1 shall be to Section 76.1-1 for fees for Renewal Dates for which fees are due on or after March 31, 2026).
(Added by Ord. 279-24, File No. 240926, App. 12/19/2024, Eff. 1/19/2025, Oper. 2/1/2025)
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