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All keepers or owners of stables or barns who rent or let horses, vehicles, or stalls, or who board horses, shall pay a license fee of $131 per year.
The license fee prescribed in this Section shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.
(Amended by Ord. 531-78, App. 12/1/78; Ord. 207-93, App. 6/25/93; Ord. 238-11, File No. 111101, App. 12/15/2011, Eff. 1/14/2012)
The holder of each permit for a limousine or sightseeing bus stand on any street shall pay a license fee therefor of $2.50 per quarter for each vehicle permitted to stand thereat, such quarters to commence on the first day of January, April, July and October. Curb space designated in any such permit shall be painted the color designated by law only after the permit holder shall have paid a fee to the Tax Collector of $0.25 per lineal foot to cover the cost to the City and County and painting of said curb space shall not be continued unless semiannual payments of like amount are made to the Tax Collector within 30 days after each January 1st and July 1st thereafter. Fees collected for such painting shall be deposited in the Treasury to the credit of the fund authorized for expenditure for such curb painting.
(Amended by Ord. 348-77, App. 7/22/77)
The Board of Supervisors hereby finds and declares that the license fee imposed, pursuant to the provisions of Ordinance No. 6-77, upon holders of permits to occupy space in public stands is greatly in excess of the cost to the City and County of regulation and inspection in connection therewith and is based upon erroneous information furnished to said Board of Supervisors. Accordingly, any such license fee imposed by and paid to a City and County department, board or commission is hereby deemed to have been erroneously collected and may be refunded in accordance with the provisions of Article VI, Chapter 10 (commencing with Section 10.43) of the San Francisco Administrative Code.
(Added by Ord. 348-77, App. 7/22/77)
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