2015

Ord. No.	File No.	Eff. Date	Short Title and Code Sections Affected
4-15	141146	02/19/15	Business and Tax Regulations Code - Hotel Tax Exemption Increase   Sections Affected: 506 (Amended)
43-15	141235	05/02/15	Business and Tax Regulations Code - Repealing Article 3 Regarding Transient Merchants   Sections Affected: Art. 3, Secs. 250, 251, 251.1, 252, 253, 254, 255, 256, 257, 258 (Repealed)
56-15	120967	06/07/15	Transportation, Police, Administrative, and Business and Tax Regulations Codes - Motor Vehicles for Hire   Sections Affected: 76.5 (Repealed)
111-15	150495	08/01/15	Business and Tax Regulations Code - Transfer Tax Recording Requirements   Sections Affected: 1111, 1113 (Amended)
140-15	150561	09/05/15	Business and Tax Regulations Code - Fire Department Licensing Fees   Sections Affected: 93, 93.1, 120, 223, 224, 225, 226, 227, 228, 229, 230, 231, 232, 233, 234, 235, 236, 237, 238, 239, 240, 241, 242, 243, 244, 245, 246, 247 (Amended)
152-15	150625	09/05/15	Business and Tax Regulations, Police Codes - Exempting Certain Parking Stations and Hotels   Sections Affected: 6.9-3, 2219.7 (Amended); 609 (Repealed)
154-15	150730	09/05/15	Business and Tax Regulations Code - Procedural Rules for Refunds of Business Taxes and Real Property Transfer Taxes   Sections Affected: 6.15-3, 1113.2, 1113.3 (Added); 6.13-5, 6.15-1, 6.15-2, 1113 (Amended); 6.15-4 (Redesignated); 6.15-3 (Repealed)

 

2016

 

Ord. No.	File No.	Eff. Date	Short Title and Code Sections Affected
78-16	160101	06/19/16   [Retro. 01/01/16]	Business and Tax Regulations Code - Parking Tax Exemption for Certain Parking Events on School District Property   Sections Affected: 608 (Added)

 

2017

Ord. No.	File No.	Eff. Date	Short Title and Code Sections Affected
24-17	161226	03/12/17	Business and Tax Regulations Code - Revising Administrative Citation Rules   Sections Affected: 6.19-4, 6.19-6 (Amended)
26-17	161264	03/12/17	Business and Tax Regulations Code - Estimated Payments, Filing Extensions, and Refunds   Sections Affected: 6.9-1, 6.9-3, 6.9-4, 6.15-1, 6.15-2 (Amended)
36-17	161225	03/19/17	Business and Tax Regulations Code - Business Registration with Tax Collector   Sections Affected: 6.17-3 (Amended), 856.1 (Repealed)
45-17	161316	03/26/17	Administrative, Business and Tax Regulations, Police Codes - Elimination of Fees   Sections Affected: 248 (Amended)
172-17	170680	08/26/17* [Retro Oper. 7/1/17]	Business and Tax Regulations Code - Emergency Medical Services Fees   Sections Affected: 249.8
176-17	170703	08/26/17	Business and Tax Regulations Code - Administration of Real Property Transfer Tax   Sections Affected: Adding 1101.1, 1111.1, 1115.2, 1115.6, 1117, 1118; Deleting 1111.1; Amending 1103, 1111, 1113.1, 1115, 1115.1, 1115.3, 1115.4, 1116
199-17	170741	11/04/17	Business and Tax Regulations Code - Central Market Street and Tenderloin Area Citizen's Advisory Committee   Sections Affected: 906.3-1
230-17	171042	01/05/18	Various Codes - Regulation of Cannabis Businesses   Sections Affected: 1, 1.77, 8 (Amended)
246-17	171153	01/21/18	Business and Tax Regulations, Health Codes - Permit, License and Inspection Fees for Cannabis Businesses   Sections Affected: 249.20

 

2018

Ord. No.	File No.	Eff. Date	Short Title and Code Sections Affected
10-18	171133	3/4/18	Business and Tax Regulations Code - Minimum Filing Thresholds for Gross Receipts Tax and Payroll Expense Tax   Sections Affected: 6.9-2; 6.9-3; 905-A; 954.1
12-18	171155	3/4/18	Business and Tax Regulations Code - Sugary Drinks Distributor Tax Administration   Sections Affected: 6.1-1; 6.2-17; 6.8-1; 6.9-1; 6.9-4; 6.9-5; 6.15-1; 6.15-2
93-18	180157	5/28/18 [Retro. Oper 1/1/18]	Business and Tax Regulations Code - Temporary Suspension of Business Registration and Fee for Transportation Network Company Drivers and Taxi Drivers   Sections Affected: 853
211-18	180736	9/10/18	Business and Tax Regulations Code - Validation Actions and Statute of Repose for June 2018 Ballot Measures   Sections Affected: Adding 6.15-4
235-18	180753	11/12/18 [Oper. 1/1/19]	Business and Tax Regulations Code - Administration of Early Care and Education Commercial Rents Tax   Sections Affected: 6.1-1, 6.2-12, 6.2-17, 6.8-1, 6.9-1, 6.9-2, 6.9-3, 6.9-4, 6.9-5, 6.15-1, 6.15-2, 6.17-1, 2103
250-18	180002	12/03/18	Various Codes - Nonsubstantive Clean-Up Ordinance   Sections Affected: 1115
281-18	180453	01/07/19*	Business and Tax Regulations, Planning Codes - Central South of Market Housing Sustainability District   Sections Affected: 8, 26 *Conditional Operative date
313-18	181077	1/21/19	Business and Tax Regulations Code - Validation Actions and Statute of Repose for November 2018 Proposition C   Sections Affected: 6.15-4
317-18	181082	1/21/19* *Oper. 1/1/19	Business and Tax Regulations Code - Early Care and Education Commercial Rents Tax Credit and Exclusions   Sections Affected: 2105; Adding 2106.1

 

2019

Ord. No.	File No.	Eff. Date	Short Title and Code Sections Affected
58-19	190109	4/29/19* Retro. eff. 4/20/19	Police, Business and Tax Regulations, Transportation Codes - Event-Related Cannabis Permits - Application Fee   Sections Affected: 249.20
60-19	190045	5/5/19	Building, Business and Tax Regulations Codes - Temporary Homeless Shelter Provisions During Shelter Crisis   Sections Affected: Art. 1, Sec. 8
69-19	181110	5/20/19 Retro. 1/1/19	Business and Tax Regulations Code - Administration of Homelessness Gross Receipts Tax   Sections Affected: 6.1-1, 6.2-12, 6.2-17, 6.8-1, 6.9-1, 6.9-3, 6.9-5, 6.15-1, 6.15-2, and 6.17-1
73-19	190092	5/27/19	Business and Tax Regulations Code - Credits For Waiver of Homelessness Gross Receipts Tax Refund and Certain Gifts   Sections Affected: Adding 2805.1, 2805.2
79-19	181212	6/03/19	Administrative, Business and Tax Regulations Codes - Nonprofit Organizations' First-Right-to-Purchase Multi-Family Residential Buildings   Sections Affected: Adding 1108.6
116-19	181156	7/29/19	Planning, Business and Tax Regulations Codes - Accessory Dwelling Units in New Construction   Sections Affected: 8, 26
189-19	190549	9/9/19 Oper. 10/1/19	Business and Tax Regulations Code - Transient Occupancy Tax Exemption Increase Sections Affected: 506
252-19	190710	12/16/19	Health, Business and Tax Regulations Codes - Food Preparation and Service Establishment Categories, Disclosures, and Permit Fees   Sections Affected: 249.1, 249.11, 249.12
277-19	190927	12/28/19*	Oper. 1/1/20 if approved at 11/5/19 election; else void Business and Tax Regulations Code - Administration of Traffic Congestion Mitigation Tax   Sections Affected: 6.1-1, 6.2-12, 6.2-17, 6.8-1, 6.9-1, 6.9-2, 6.9-3, 6.9-5, 6.15-2
298-19	191107	1/20/20	Business and Tax Regulations Code - Extending Temporary Suspension of Business Registration and Fee for Transportation Network Company Drivers and Taxi Drivers   Sections Affected: Amending 853
94-20	200420	7/27/20	Business and Tax Regulations, Administrative Codes - Temporary Suspension of Vacancy Tax   Sections Affected: Amending 2904; 2907
105-20	200243	8/10/20	Health, Business and Tax Regulations Codes - Overdose Prevention Programs   Sections Affected: Amending 8
111-20	200399	8/17/20	Business and Tax Regulations Code - Real Property Transfer Tax Refunds   Sections Affected: Amending 1113
207-20	200759	11/9/20	Business and Tax Regulations Code - Tax Penalties and Interest; Administration of Cannabis Business Tax   Sections Affected: Amending Secs. 6.1-1, 6.2-17, 6.4-1, 6.5-2, 6.8-1, 6.9-1, 6.9-3, 6.9-5, 6.9-7, 6.10-3, 6.11-1, 6.11-2, 6.11-3, 6.12-4, 6.13-1, 6.15-1, 6.15-2, 6.17-1, 6.17-2, 6.17-3, 6.17-4, 6.17-5, 6.20-1, 6.21-1; 906.2; Adding Secs. 6.11-1.1, 6.17-1.1, 6.17-2.1, 6.17-3.1, 6.17-4.1; Deleting Art. 17 (Secs. 1700 - 1707)

 

2020

 

Ord. No.	File No.	Eff. Date	Short Title and Code Sections Affected
94-20	200420	7/27/20 Oper. 1/1/21	Business and Tax Regulations, Administrative Codes - Temporary Suspension of Vacancy Tax   Sections Affected: Amending 2904; 2907
105-20	200243	8/10/20	Health, Business and Tax Regulations Codes - Overdose Prevention Programs   Sections Affected: Amending 8
111-20	200399	8/17/20	Business and Tax Regulations Code - Real Property Transfer Tax Refunds   Sections Affected: Amending 1113
207-20	200759	11/9/20	Business and Tax Regulations Code - Tax Penalties and Interest; Administration of Cannabis Business Tax   Sections Affected: Amending Secs. 6.1-1, 6.2-17, 6.4-1, 6.5-2, 6.8-1, 6.9-1, 6.9-3, 6.9-5, 6.9-7, 6.10-3, 6.11-1, 6.11-2, 6.11-3, 6.12-4, 6.13-1, 6.15-1, 6.15-2, 6.17-1, 6.17-2, 6.17-3, 6.17-4, 6.17-5, 6.20-1, 6.21-1; 906.2; Adding Secs. 6.11-1.1, 6.17-1.1, 6.17-2.1, 6.17-3.1, 6.17-4.1; Deleting Art. 17 (Secs. 1700 - 1707)
240-20	201009	12/26/20	Business and Tax Regulations Code - Temporary Suspension of Cannabis Business Tax, and Tax Reduction   Sections Affected: Amending 3003

 

2021

Ord. No.	File No.	Eff. Date	Short Title and Code Sections Affected
43-21	210180	5/3/21	Business and Tax Regulations Code - Extending Temporary Suspension of Business Registration and Fee for Transportation Network Company Drivers and Taxi Drivers   Sections Affected: 853
88-21	210161	8/2/21	Business and Tax Regulations Code - Administration of Vacancy Tax   Sections Affected: Amending 6.1-1, 6.2-17, 6.8-1, 6.9-1, 6.9-2, 6.9-3, 6.9-4, 6.9-5
111-21	210285	9/4/21	Planning, Business and Tax Regulations, Police Codes - Small Business Recovery Act   Sections Affected: Amending 32
118-21	210566	9/4/21	Various Codes - Mobile Vendor Regulation   Sections Affected: Amending 1.36
135-21	210658	9/4/21	Business and Tax Regulations Code - Emergency Medical Services Fees   Sections Affected: Amending 249.8
152-21	210828	10/30/21	Business and Tax Regulations Code - Administrative Provisions:   Sections Affected: Amending 6.1-1, 6.2-1, 6.2-3, 6.2-8, 6.2-12, 6.2-17, 6.2-20, 6.2-21, 6.4-1, 6.5-1, 6.6-1, 6.7-1, 6.8-1, 6.9-4, 6.9-6, 6.9-7, 6.10-1, 6.10-2, 6.10-3, 6.11-2, 6.11-3, 6.12-1, 6.12-2, 6.12-5, 6.13-3, 6.13-4, 6.15-1, 6.15-2, 6.15-3, 6.16-1, 6.17-1, 6.17-1.1, 6.17-2, 6.18-1, 6.18-2, 6.18-6, 6.18-8, 6.19-1, 6.19-2, 6.19-3, 6.19-7, 6.19-8, 6.19-10, 6.19-11, 6.21-1, 6.22-1, 6.23-1, 953.1, 953.2, 953.3, 953.4, 953.5, 953.6, 953.7, 953.8, 960; Repealing 6.2-14, 6.7-2, 6.9-1, 6.9-2, 6.9-3, 6.9-5, 709, 713, Article 12-B: 1021, 1022, 1023, 1024, Article 36: 3601, 3602, 3603, 3604, 3605, 3606, 3607, 3608, 3609, 3610, 3611, 3612, 3613, 3614, 3615, 3616; Adding 6.8-2, 6.9-1
155-21	210536	11/8/21	Health, Business and Tax Regulations Codes - Alternate Water Sources for Non-Potable Applications   Sections Affected: Amending 249.24
205-21	210937	12/13/21	Business and Tax Regulations Code - Affordable Housing Transfer Tax Exemption   Sections Affected: Amending 1108.6 (Art. 12-C)
231-21	211150	1/17/22 Retro. 1/1/22	Business and Tax Regulations Code - Temporary Suspension of Cannabis Business Tax   Sections Affected: Amending 3003

 

2022

Ord. No.	File No.	Eff. Date	Short Title and Code Sections Affected
44-22	211292	4/22/22	Various Codes - Street Vendor Regulation   Sections Affected: Amending 1.36
59-22	220057	5/16/22	Business and Tax Regulations Code - Extending Temporary Suspension of Business Registration and Fee for Transportation Network Company Drivers and Taxi Drivers   Sections Affected: Amending 853
160-22	220540	8/21/22	Business and Tax Regulations Code - Disclosure of Vacancy Tax Information   Sections Affected: Amending 6.9-1
184-22	220684	9/4/22	Business and Tax Regulations, Health Codes - Emergency Medical Services Fees   Sections Affected: Amending 249.8
188-22	220756	9/4/22	Business and Tax Regulations Code - Disclosure of Vacancy Tax Information; Penalties For Failure to Timely File Vacancy Tax Returns   Sections Affected: Amending 6.9-1, 6.17-3.1
244-22	221022	12/18/22	Business and Tax Regulations Code - Installment Payments for Delinquent License Fees   Sections Affected: Amending 76.1
247-22	221070	01/09/23 Retro. 1/1/23	Business and Tax Regulations Code - Temporary Suspension of Cannabis Business Tax   Sections Affected: Amending 3003

 

2023

Ord. No.	File No.	Eff. Date	Short Title and Code Sections Affected
23-23	221246	3/26/23	Administrative, Business and Tax Regulations Codes - Homelessness Oversight Commission and Related City Bodies   Sections Affected: Amending 2810
35-23	230125	4/17/23	Administrative, Business and Tax Regulations Codes - Homelessness Oversight Commission and Related City Bodies   Sections Affected: Amending 2810
45-23	221162	5/15/23	Business and Tax Regulations Code - Extending Temporary Suspension of Business Registration and Fee for Transportation Network Company Drivers and Taxi Drivers   Sections Affected: Amending 853
99-23	230307	7/3/2023	Business and Tax Regulations Code - Extending Sunset Date of Credit from Early Care and Education Commercial Rents Tax for Qualifying Child Care Facilities   Sections Affected: Amending 2106.1
151-23	230155	8/28/23 Retro. 1/1/23	Business and Tax Regulations Code - Gross Receipts Tax Rate Increase Postponement and Credits for Opening City Location   Sections Affected: Amending Art. 12-A-1: 953.1, 953.2, 953.3; Adding 960.1
175-23	230659	8/28/23	Business and Tax Regulations, Health Codes - Emergency Medical Services Fees   Sections Affected: Amending 249.8
176-23	230661	8/28/23	Business and Tax Regulations Code - Early Care and Education Commercial Rents Tax Baseline (uncodified)
179-23	230664	8/28/23 Retro. 7/1/23	Business and Tax Regulations Code - Waiver of Permit, License, and Business Registration Fees for Certain Small Businesses   Sections Affected: Adding 76.3 (in Art. 2); Amending 855 (in Art. 12)
224-23	230898	12/4/23	Business and Tax Regulations Code - Administration of Empty Homes Tax   Sections Affected: Amending 6.1-1, 6.2-17, 6.4-1, 6.5-1, 6.8-1, 6.8-2, 6.9-1, 6.9-4, 6.10-3, 6.18-1 (Art. 6); 2954 (Art. 29A)

 

2024

Ord. No.	File No.	Eff. Date	Short Title and Code Sections Affected
8-24	231007	1/15/24 Retro. 1/1/17	Business and Tax Regulations Code - Transfer Tax Exemption for Affordable Housing   Sections Affected: Amending 1108.6
51-24	240036	4/22/24 Retro. 1/1/24	Business and Tax Regulations Code - Transient Occupancy Tax Returns   Sections Affected: Amending 6.9-1
62-24	230310	4/28/24	Various Codes - State-Mandated Accessory Dwelling Unit Controls   Sections Affected: Amending Secs. 8, 26
72-24	240126	5/13/24	Business and Tax Regulations Code - Extending Waiver of Permit, License, and Business Registration Fees for Certain Small Businesses   Sections Affected: Amending 76.3
109-24	240281	7/7/24	Administrative, Business and Tax Regulations Codes - Housing Needs Report Frequency and DAS Department Name Updates   Sections Affected: Amending 249.1
175-24	240639	8/12/24 Oper. 9/1/24	Business and Tax Regulations Code - Transient Occupancy Tax Exemption Increase   Sections Affected: Amending 506
194-24	240599	8/31/24	Business and Tax Regulations Code - DPH Cannabis Business Inspection Fees   Sections Affected: Amending 249.20
198-24	240604	8/31/24	Business and Tax Regulations Code - Early Care and Education Commercial Rents Tax Baseline - FYs 2024-2025 and 2025-2026
203-24	240406	9/1/24	Health, Business and Tax Regulations Codes - Annual Retail Food Special Event Permit   Sections Affected: Amending 249.11
225-24	240728	10/21/24	Business and Tax Regulations Code - Transfer Tax Reduction for Union Labor-Built and Union Pension Fund-Financed Housing   Sections Affected: Adding 1108.8
279-24	240926	1/19/25 Oper. 2/1/25	Various Codes - Fee Elimination and Administrative Provisions   Sections Affected: Amending 76.1, 76.3, 143, 223, 237, 244, 248, 249.1, 249.11, 249.14, 249.25, 853; Repealing 76.2; Adding 76.1-1
299-24	241084	1/19/25	Business and Tax Regulations Code - Transfer Tax Exemption for Certain Port Leases Sections Affected: Adding 1108.10

 

2025

 

Ord. No.	File No.	Eff. Date	Short Title and Code Sections Affected
15-25	241172	3/17/25 Retro. 1/1/22 and 1/1/25	Business and Tax Regulations Code - Commercial Vacancy Tax Exemption   Sections Affected: Adding 2905.1

 

New Ordinances

Publisher's Note: The following table lists all ordinances affecting the Business and Tax Regulations Code that have been passed by the Board of Supervisors but that are not yet effective. The table includes links to the amending ordinances (as maintained in PDF format on the Board of Supervisors' web site) and to the code sections affected. For other legislation, including older ordinances and those affecting other codes, please refer to the Comprehensive Ordinance Table or the Board's "Legislation Passed" web site.

 

Ord. No.	File No.	Eff. Date	Short Title and Code Sections Affected
214-24	240698	9/8/24 Oper. cond.	Business and Tax Regulations Code - Gross Receipts Tax Rates for NAICS Code 721 (Accommodation)   Sections Affected: Amending 953.21* (if approved by electorate and not terminated)