(a) This Article 21 is intended to authorize application of the Early Care and Education Commercial Rents Tax in the broadest manner consistent with its provisions and with the California Constitution, the United States Constitution, and any other applicable provision of federal or state law.
(b) The Early Care and Education Commercial Rents Tax imposed by this Article 21 is in addition to all other City taxes, including the gross receipts tax imposed by Article 12-A-1 of the Business and Tax Regulations Code, as amended from time to time. Accordingly, by way of example and not limitation, persons subject to both the Early Care and Education Commercial Rents Tax and the gross receipts tax shall pay both taxes. Persons exempt from either the gross receipts tax or the Early Care and Education Commercial Rents Tax, but not both, shall pay the tax from which they are not exempt.
(Added by Proposition C, 6/5/2018, Eff. 7/20/2018, Oper. 1/1/2019)