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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)
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