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The Department of Public Works, the Department of Building Inspection, and the Office of Economic Workforce Development shall provide technical assistance to the Tax Collector, upon the Tax Collector’s request, to administer the Vacancy Tax.
(Added by Proposition D, 3/3/2020, Eff. 4/17/2020, Oper. 1/1/2021)
The Board of Supervisors may amend or repeal this Article 29 by ordinance by a two-thirds vote and without a vote of the people except as limited by Articles XIII A and XIII C of the California Constitution.
(Added by Proposition D, 3/3/2020, Eff. 4/17/2020, Oper. 1/1/2021)
(a) Except as provided in Section 2910(b), if any section, subsection, sentence, clause, phrase, or word of this Article 29, or any application thereof to any person or circumstance, is held to be invalid or unconstitutional by a decision of a court of competent jurisdiction, such decision shall not affect the validity of the remaining portions or applications of this Article. The People of the City and County of San Francisco hereby declare that, except as provided in Section 2910(b), they would have adopted this Article 29 and each and every section, subsection, sentence, clause, phrase, and word not declared invalid or unconstitutional without regard to whether any other portion of this Article or application thereof would be subsequently declared invalid or unconstitutional.
(b) If the imposition of the Vacancy Tax in Section 2904 is held in its entirety to be facially invalid or unconstitutional in a final court determination, the remainder of this Article 29 shall be void and of no force and effect, and the City Attorney shall cause it to be removed from the Business and Tax Regulations Code.
(Added by Proposition D, 3/3/2020, Eff. 4/17/2020, Oper. 1/1/2021)
No section, clause, part, or provision of this Article 29 shall be construed as requiring the payment of any tax that would be in violation of the Constitution or laws of the United States or of the Constitution or laws of the State of California.
(Added by Proposition D, 3/3/2020, Eff. 4/17/2020, Oper. 1/1/2021)