SEC. 6.2-13. OPERATOR.

   The term "operator" means:

   (a)   Any person conducting or controlling a business subject to the tax on transient occupancy of hotel rooms;

   (b)   Any person conducting or controlling a business subject to the tax on occupancy of parking space in parking stations in the City, including, but not limited to, the owner or proprietor of such premises, lessee, sublessee, mortgagee in possession, licensee or any other person otherwise conducting or controlling such business;

   (c)   Any person conducting or controlling a business subject to the stadium operator occupancy tax in the City;

   (d)   Any service supplier required to collect the utility users tax under Article 10; or

   (e)   Any service supplier required to collect the access line tax under Article 10B.

(Added as Sec. 6.2-10 by Ord. 18-98, App. 1/16/98; renumbered and amended by Ord. 26-04, File No. 031990, App. 2/19/2004; amended by Ord. 291-10, File No. 101099, App. 11/18/2010)

SEC. 6.2-14. [REPEALED.]

(Added by Ord. 26-04, File No. 031990, App. 2/19/2004; repealed by Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021)

SEC. 6.2-15. PERSON.

   The term "person" means any individual, firm, company, partnership, limited liability partnership, joint venture, association, proprietorship, social club, fraternal organization, joint stock company, domestic or foreign corporation, limited liability company, estate, trust, business trust, receiver, trustee, trustee in bankruptcy, administrator, executor, assignee, syndicate, or any other group or combination acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise.

(Added as Sec. 6.2-2 by Ord. 18-98, App. 1/16/98; renumbered and amended by Ord. 26-04, File No. 031990, App. 2/19/2004)

SEC. 6.2-15.1. REGISTRATION YEAR; 2025-2026 REGISTRATION YEAR.

   (a)   For registration periods ending on or before June 30, 2025, the term “registration year” means the fiscal year commencing July 1 of each calendar year and ending on June 30 of the subsequent calendar year.

   (b)   The term “2025-2026 registration year” means the period commencing on July 1, 2025 and ending on March 31, 2026.

   (c)   For registration periods commencing on or after April 1, 2026, the term “registration year” means the period commencing April 1 of each calendar year and ending on March 31 of the subsequent calendar year.

(Added by Proposition M, 11/5/2024, Eff. 12/20/2024)

SEC. 6.2-16. REPRESENTATIVE.

   The term "representative" means a representative as that term is used in United States Public Law 86-272, Section 381 of Title 15 of the United States Code, except that such term shall include an independent contractor notwithstanding Section 381(d)(2) of Title 15 of the United States Code.

(Added by Ord. 26-04, File No. 031990, App. 2/19/2004)

SEC. 6.2-17. RETURN.

   The term "return" means any written statement required to be filed under Articles 6, 7, 8, 9, 10, 10B, 11, 12, 12-A-1 , 21, 28, 29, 29A, 30, 32, or 33, or under laws applicable to a fee administered pursuant to Article 6, or under laws applicable to an assessment levied pursuant to the Property and Business Improvement District Law of 1994 (California Streets and Highways Code sections 36600 et seq.) or Article 15 of this Code.

(Added as Sec. 6.2-4 by Ord. 18-98, App. 1/16/98; renumbered and amended by Ord. 26-04, File No. 031990, App. 2/19/2004; amended by Ord. 291-10, File No. 101099, App. 11/18/2010; Proposition E, App. 11/6/2012, Oper. 1/1/2014; Ord. 271-13, File No. 131031, App. 11/27/2013, Eff. 12/27/2013, Oper. 1/1/2014; Ord. 12-18, File No. 171155, App. 2/1/2018, Eff. 3/4/2018; 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. 277-19, App. 11/27/2019, Eff. 12/28/2019, Oper. 1/1/2020; Ord. 207-20, File No. 200759, App. 10/9/2020, Eff. 11/9/2020; Ord. 88-21, File No. 210161, App. 7/2/2021, Eff. 8/2/2021; Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021; Ord. 224-23, File No. 230898, App. 11/3/2023, Eff. 12/4/2023)

SEC. 6.2-17.1. “SAN FRANCISCO GROSS RECEIPTS.”

   The term “San Francisco Gross Receipts” means gross receipts attributable to the City as described in Sections 955 and 956 of Article 12-A-1 of this Business and Tax Regulations Code.

(Added by Proposition M, 11/5/2024, Eff. 12/20/2024)