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(a) Chapter 9 (commencing with Section 860) of Title 10 of Part 2 of the California Code of Civil Procedure applies to any judicial action or proceeding to validate, attack, review, set aside, void, or annul Propositions C and/or G, adopted by San Francisco voters on June 5, 2018, and/or Proposition C, adopted by San Francisco voters on November 6, 2018.
(b) For purposes of this Section 6.15-4, Propositions C and G, adopted by San Francisco voters on June 5, 2018, shall be deemed to have been adopted on the effective date of this Section for purposes of determining the limitations period in Section 860 of the California Code of Civil Procedure. For purposes of this Section 6.15-4, Proposition C, adopted by San Francisco voters on November 6, 2018, shall be deemed to have been adopted on the effective date of the ordinance amending this Section to include reference to the November 2018 Proposition C for purposes of determining the limitations period in Section 860 of the California Code of Civil Procedure.
(c) Any appeal from the final judgment in an action or proceeding brought under Section 6.15-4(a) shall be filed within 30 days after entry of the judgment.
The Tax Collector may issue rules and regulations, determinations, and interpretations consistent with the provisions of the Business and Tax Regulations Code as may be necessary or appropriate for the purpose of carrying out and enforcing the payment, collection, and remittance of taxes and to apply such Code and any rules and regulations promulgated thereunder in a lawful manner. The Tax Collector shall hold a public hearing and allow public comment on any proposed rule or regulation prior to adoption thereof. The Tax Collector shall provide not less than 10 days’ notice of such public hearing. A copy of such rules and regulations shall be on file and available for public examination in the Tax Collector’s Office. Failure or refusal to comply with any rules and regulations promulgated by the Tax Collector shall be deemed a violation of the Business and Tax Regulations Code.
(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010; Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021)
(a) Any person who fails to pay any tax to the City, or any operator or other person who fails to collect and remit any third-party taxes shall pay a penalty of 5% of the tax, if the failure is for not more than one month after the tax became delinquent, plus an additional 5% for each following month or fraction of a month during which such failure continues, up to 20% in the aggregate, until the date of payment. Any taxes remaining unpaid for a period of 90 days after notification that the tax is delinquent shall be subject to an additional penalty of 20% of the amount of the tax. The penalty and interest provided under this Section 6.17-1 shall not apply with respect to the Payroll Expense Tax, the Gross Receipts Tax, the Early Care and Education Commercial Rents Tax, and the Homelessness Gross Receipts Tax if the sum of the Payroll Expense Tax payments, Gross Receipts Tax payments, Early Care and Education Commercial Rents Tax payments, and the Homelessness Gross Receipts Tax payments is equal to or greater than the sum of the Payroll Expense Tax, Gross Receipts Tax, Early Care and Education Commercial Rents Tax, and the Homelessness Gross Receipts Tax liability for that tax year.
(b) If the failure to pay any tax is due to fraud or an intent to evade the Business and Tax Regulations Code or the Tax Collector’s rules and regulations, an additional penalty in the amount of 50% of the amount due, in addition to any other penalties and interest, shall be added thereto. A taxpayer or other person against whom a fraudulent failure to pay penalty is asserted is entitled to a notice of such determination to be issued in accordance with the provisions of Sections 6.11-1 et seq. and to the appeal rights set forth in Sections 6.13-1 et seq.
(c) Unpaid taxes shall also accrue interest at the rate of 1% per month, or fraction of a month, from the date the taxes become delinquent through the date the taxpayer or operator pays the delinquent taxes, penalties, interest, and fees accrued to the date of payment in full.
(d) This Section 6.17-1 shall apply as follows:
(1) to all returns and payments for tax periods ending and taxable events occurring on or before December 31, 2020, except as provided in subsections (d)(2) and (d)(3) of this Section 6.17-1;
(2) to all returns and payments for registration years ending on or before June 30, 2021 with respect to the registration fee imposed under Section 855 of Article 12; and
(3) to all returns and payments for fiscal years ending on or before June 30, 2021 with respect to fees, assessments, and other charges subject to this Article 6 that are imposed on a fiscal year basis.
(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 93-99, File No. 990303, App. 4/30/99; Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010; Ord. 271-13, File No. 131031, App. 11/27/2013, Eff. 12/27/2013, Oper. 1/1/2014; Ord. 222-14
, File No. 140798, App. 11/7/2014, Eff. 12/7/2014; Ord. 235-18, File No. 180753, App. 10/12/2018, Eff. 11/12/2018, Oper. 1/1/2019; Ord. 69-19, File No. 181110, App. 4/19/2019, Eff. 5/20/2019, Retro. 1/1/2019; Ord. 207-20, File No. 200759, App. 10/9/2020, Eff. 11/9/2020; Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021)
(a) Any person who fails to pay, collect, or remit to the City any tax shown on a return or required to be shown on a return shall pay a penalty of 5% of the unpaid tax, if the failure is for not more than one month after the tax 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.
(b) Any person who fails to pay, collect, or remit to the City any tax shown on a return or required to be shown on a return shall also pay interest on the unpaid tax at the rate of 1% per month, or fraction of a month, from the date the taxes were due and unpaid through the date the person pays in full the delinquent taxes, penalties, interest, and fees accrued to the date of payment.
(c) No penalties or interest imposed by this Section 6.17-1.1 shall apply to the failure to make any estimated tax payments of Gross Receipts Taxes, Early Care and Education Commercial Rents Taxes, Homelessness Gross Receipts Taxes, Cannabis Business Taxes, or Overpaid Executive Gross Receipts Taxes under Section 6.9-1(c)(3).
(d) This Section 6.17-1.1 shall apply as follows:
(1) to all returns and payments for tax periods ending and taxable events occurring on or after January 1, 2021, except as provided in subsections (d)(2) and (d)(3) of this Section 6.17-1.1;
(2) to all returns and payments for registration years ending on or after July 1, 2021 with respect to the registration fee imposed under Section 855 of Article 12; and
(3) to all returns and payments for fiscal years ending on or after July 1, 2021 with respect to fees, assessments, and other charges subject to this Article 6 that are imposed on a fiscal year basis.
(e) For purposes of this Section 6.17-1.1, for registration years beginning on or after April 1, 2026, if the deadline for a person or combined group to file its Gross Receipts Tax return was extended under Section 6.9-4(b)(2) of this Article 6, the date the Business Registration Fee (Article 12) originally due on the same date as that Gross Receipts Tax return was due shall be November 30.
(Added by Ord. 207-20, File No. 200759, App. 10/9/2020, Eff. 11/9/2020; amended by Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021; Proposition M, 11/5/2024, Eff. 12/20/2024)
(a) Penalties for Negligence. If the Tax Collector determines that all or part of any tax required to be reported on any return was underreported and that such underreporting was attributable to negligence, the Tax Collector may impose a penalty in the amount of 5% of the amount of the underreported tax, in addition to the tax or amount of tax, if the negligence is for not more than 1 month, with an additional 5% for each month or fraction of a month during which such negligence continues, up to 20% in the aggregate.
(b) Penalties for Intentional Disregard of Rules, Fraud, or Intent to Evade Tax. When it is determined by the Tax Collector that all or part of any tax required to be reported on any return was underreported and such underreporting was attributable to fraud or an intent to evade the Business and Tax Regulations Code, the Tax Collector may impose a penalty in the amount of 50% of the amount of the underreported tax. The taxpayer or other person determined to be liable for penalties pursuant to this Section 6.17-2(b) is entitled to a notice of deficiency determination or jeopardy determination and to the appeal rights as to such determinations.
(c) Additional Penalty for Substantial Underreporting.
(1) For purposes of this Section 6.17-2(c), “substantial underreporting of tax” means the tax finally determined by the Tax Collector exceeds the amount of tax reported on a taxpayer’s original or amended return for a taxable period by 25% or more, or if no return is filed, the tax liability determined by the Tax Collector pursuant to Section 6.11-1 exceeds $5,000.
(2) If the Tax Collector determines that a taxpayer has made a substantial underreporting of tax for any taxable period, the Tax Collector may impose an additional penalty in an amount equal to 50% of the tax attributable to the substantially underreported amount. The penalty for substantial underreporting is in addition to any other penalty imposed under this Article 6.
(3) The additional penalty for substantial underreporting applies to all taxable periods ending on or after June 19, 2010.
(d) This Section 6.17-2 shall apply as follows:
(1) to all returns and payments for tax periods ending and taxable events occurring on or before December 31, 2020, except as provided in subsections (d)(2) and (d)(3) of this Section 6.17-2;
(2) to all returns and payments for registration years ending on or before June 30, 2021 with respect to the registration fee imposed under Section 855 of Article 12; and
(3) to all returns and payments for fiscal years ending on or before June 30, 2021 with respect to fees, assessments, and other charges subject to this Article 6 that are imposed on a fiscal year basis.
(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 95-99, File No. 990305, App. 4/30/99; Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 102-10, File No. 100247, App. 5/21/2010; Ord. 291-10, File No. 101099, App. 11/18/2010; Ord. 5-13
, File No. 121064, App. 1/24/2013, Eff. 2/23/2013; Ord. 206-13
, File No. 130784, App. 10/11/2013, Eff. 11/10/2013; Ord. 271-13, File No. 131031, App. 11/27/2013, Eff. 12/27/2013, Oper. 1/1/2014; Ord. 207-20, File No. 200759, App. 10/9/2020, Eff. 11/9/2020; Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021)
(a) If the failure to file any return, the failure to pay any tax, and/or the underreporting of any tax is due to fraud or an intent to evade the Business and Tax Regulations Code or the Tax Collector’s rules and regulations, a penalty of 50% of the amount required to be paid or required to be reported on a return that was not so paid or reported shall be assessed in addition to the penalties and interest imposed under Section 6.17-1.1 and any other penalties and interest. A person against whom a penalty under this Section 6.17-2.1 is assessed is entitled to a notice of such assessment to be issued in accordance with the provisions of Sections 6.11-2 et seq. and to the appeal rights set forth in Sections 6.13-1 et seq.
(b) This Section 6.17-2.1 shall apply as follows:
(1) to all returns and payments for tax periods ending and taxable events occurring on or after January 1, 2021, except as provided in subsections (b)(2) and (b)(3) of this Section 6.17-2.1;
(2) to all returns and payments for registration years ending on or after July 1, 2021 with respect to the registration fee imposed under Section 855 of Article 12; and
(3) to all returns and payments for fiscal years ending on or after July 1, 2021 with respect to fees, assessments, and other charges subject to this Article 6 that are imposed on a fiscal year basis.
(Added by Ord. 207-20, File No. 200759, App. 10/9/2020, Eff. 11/9/2020)
(a) For registration years commencing on or after July 1, 2017, any person who fails to register in a timely manner shall pay, in addition to any other liability that may be imposed under the provisions of this Article 6, a penalty assessed pursuant to Section 6.17-1. For registration years commencing prior to July 1, 2017, any person who fails to register in a timely manner shall pay, in addition to any other liability that may be imposed under the provisions of this Article 6, a penalty in an amount equal to either $100 or the penalty assessed pursuant to Section 6.17-1, whichever is greater.
(b) Any person who fails to amend a registration within seven days of a material change, or who makes a material misrepresentation in a registration, or who fails to comply with a rule or regulation promulgated by the Tax Collector in a timely manner, shall pay, in addition to any other liability that may be imposed under the provisions of this Article 6, a penalty in an amount equal to either $100 or the penalty assessed pursuant to Section 6.17-1, whichever is greater.
(c) The Tax Collector may impose a penalty upon any person who fails to file a return or returns required under this Article 6 on or before the date prescribed for filing up to $500 for each such failure. The penalty under this provision shall be in addition to any other liability that may be imposed under the provisions of this Article. Filing a return that the Tax Collector determines to be incomplete in any material aspect may be deemed failure to file a return in violation of this Section 6.17-3. Any return required to be filed on a combined basis, and which is not filed on that basis, is an incomplete return. In addition, any return required to report worldwide gross receipts and payroll of a person or combined group under Section 956.2, which does not report gross receipts and payroll on a worldwide basis, is an incomplete return.
(d) Any person who fails to allow a full inspection of records pursuant to a request made by the Tax Collector within the time prescribed by the Tax Collector shall pay, in addition to any other liability that may be imposed under the provisions of this Article 6, a penalty in the amount of $500 for each such failure.
(e) Unless the failure to allow inspection was due to reasonable cause and not willful neglect, any person who fails to provide records pursuant to a written request made by the Tax Collector may not contest the Tax Collector’s decision regarding the amount of such person’s liability for any taxes, administrative collection costs, interest, penalties, or other costs and charges imposed under the Business and Tax Regulations Code, or oppose the collection of such amount, in any subsequent administrative or judicial proceeding, on the basis of any record the Tax Collector previously requested in writing that such person failed to make available to the Tax Collector on or before the earliest to occur of the following:
(2) The date the jeopardy determination became final under Section 6.12-5 if such person did not request hearing thereon;
(3) The date the deficiency determination became final under Section 6.13-4 if such person did not request a hearing thereon.
(f) This Section 6.17-3 shall apply as follows:
(1) to all returns and payments for tax periods ending and taxable events occurring on or before December 31, 2020, except as provided in subsections (f)(2) and (f)(3) of this Section 6.17-3;
(2) to all returns and payments for registration years ending on or before June 30, 2021 with respect to the registration fee imposed under Section 855 of Article 12; and
(3) to all returns and payments for fiscal years ending on or before June 30, 2021 with respect to fees, assessments, and other charges subject to this Article 6 that are imposed on a fiscal year basis.
(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 94-99, File No. 990304, App. 4/30/99; Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010; Ord. 206-13
, File No. 130784, App. 10/11/2013, Eff. 11/10/2013; Ord. 271-13, File No. 131031, App. 11/27/2013, Eff. 12/27/2013, Oper. 1/1/2014; Ord. 36-17, File No. 161225, App. 2/17/2017, Eff. 3/19/2017; Ord. 207-20, File No. 200759, App. 10/9/2020, Eff. 11/9/2020)
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