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Every person, firm or corporation operating or maintaining an office or place where moving picture films are sold, leased, released or furnished to any moving picture house or theater or any place where such pictures are exhibited in the City and County of San Francisco, shall pay a license fee of $25 per quarter for each place or office maintained.
Every person, firm, association or corporation, owning, maintaining or conducting any riding academy or riding school shall pay a license fee annually of $100 payable in advance.
The license fees prescribed by this Section are due and payable on a calendar-year basis starting January 1, 1961. Fees for new licenses issued prior to January 1, 1961, or after the first day of January in that calendar year or in any subsequent calendar year, shall be prorated to the end of the calendar year on a monthly basis.
(Amended by Ord. 94-68, App. 4/19/68)
Every person, firm or corporation engaged in the business of storing petroleum, or any product of petroleum or other oil shall, subject to the regulations of the Board of Supervisors relative thereto, pay a license fee, as follows:
For the storage of 20,000 gallons or less, $20 per quarter;
For the storage of over 20,000 gallons, $100 per quarter.
(a) For license periods beginning on or before March 31, 2026, every person, firm, or corporation maintaining, conducting, or operating a theater, motion picture theater, or other place of amusement, excepting places of amusement licensed under Sections 110 and 159 of this Article 2 and except a circus or show, exhibition, or performance given under canvas or cloth covering or enclosure, shall pay a license fee according to the seating capacity of such theater or other place of amusement, entertainment, or exhibition, as follows:
(1) Those seating 1,999 persons or more shall pay a license fee, if issued for one year, $870 per annum; if for three months, $240 per quarter; if for one month, $140 per month; if for one day, $88 per day;
(2) Those seating not to exceed 1,999 persons and more than 500 persons, and free theaters, without reference to their seating capacity shall pay a license fee for one year of $870; for three months, $140; for one month, $105; for one day, $88;
(3) All theaters with a seating capacity of less than 500 persons shall pay a license fee of $390 per annum.
One seat is 22 inches.
No license shall be required for exhibitions or entertainments given for the benefit of churches, schools, or other charitable entertainments by an amateur dramatic association or literary society.
(b) For license periods beginning on or after April 1, 2026, the fees in this Section 143 shall be $0.
(Amended by Ord. 13-85, App. 1/11/85; Ord. 279-24, File No. 240926, App. 12/19/2024, Eff. 1/19/2025, Oper. 2/1/2025)
Every person, firm or corporation maintaining, conducting or operating any drive-in moving picture theater, excepting places of amusement licensed under Sections 125, 143 and 159 of this Article, shall pay a quarterly license fee of 30 for each automobile space therein equipped with a speaker which is so designated or constructed that it may be connected with or to the sound track or record equipment of the motion picture film to be exhibited or the public address system installed in such drive-in moving picture theater.
The issuance of this license shall not exempt the licensee therein named from any regulatory provision of the San Francisco Municipal Code or Ordinance of the City and County of San Francisco relative to the maintaining, conducting or operating of drive-in moving picture theaters or any equipment or apparatus used or installed therein.
(Added by Ord. 6992, App. 10/22/51)
Every person, firm or corporation engaged in the business of automobile repairing and limiting the service of any one of the following branches of repair work shall pay a license fee, as follows:
For repairing, remodeling or rebuilding bodies of used automobiles or other motor vehicles, $172 per annum;
For installing, adjusting or repairing the electric equipment of used automobiles and other motor vehicles, $172 per annum;
For installing, adjusting, recharging or repairing batteries in used automobiles or other motor vehicles, $172 per annum;
For installing, adjusting or repairing any of the metal parts of used automobiles or other motor vehicles (except fenders, radiators or windshields), $172 per annum;
For repairing or retrimming used automobiles or other motor vehicles, $172 per annum;
For repairing fenders, radiators or windshields of used automobiles or other motor vehicles, $172 per annum;
For vulcanizing automobile tires or tubes, $172 per annum;
For installing, adjusting or repairing automobile brakes, $172 per annum.
(Amended by Ord. 13-85, App. 1/11/85)
Every person, firm or corporation maintaining, conducting or operating any public place where vaudeville performances are given shall pay a license fee of $10 a day or a quarterly license fee based on the seating capacity of the place at which said performance is given and the maximum admission charge, as follows:
Seating Not Over | Maximum Admission Charge Not Over | Maximum Admission Charge | |||
10¢
| 20¢
| 30¢
| 31¢ or Over
| ||
500 | $25.00 | $37.50 | $62.50 | $125.00 | |
1000 | 37.50 | 56.25 | 93.75 | 187.50 | |
1500 | 50.00 | 75.00 | 125.00 | 250.00 | |
1501 or over | 62.50 | 93.75 | 156.25 | 300.00 | |
A "vaudeville performance" for the purpose of this Section shall be deemed to be any public performance for which an admission fee is charged, and which consists of a combination of vocal, instrumental and physical acts or numbers, and provided that motion pictures may be exhibited in connection therewith.
(a) United States Tax Not Included. Whenever in this Article a maximum charge shall be specified for admittance to places of amusement, any United States tax or penalty shall not be included as a part of such charge.
(Amended by Ord. 1827, App. 10/27/42)
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