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)

SEC. 6.2-18. SUCCESSOR.

   The term "successor" means any person who, directly or indirectly purchases or succeeds to the business or portion thereof, or the whole or any part of the stock of goods, wares, merchandise, fixtures or other assets, or any interest therein of a taxpayer quitting, selling out, exchanging or otherwise disposing of his or her business. Any person obligated to fulfill the terms of a contract shall be deemed a successor to any contractor defaulting in the performance of any contract as to which such person is a surety or guarantor.

(Added by Ord. 26-04, File No. 031990, App. 2/19/2004; amended by Ord. 291-10, File No. 101099, App. 11/18/2010)

SEC. 6.2-19. TAX COLLECTOR.

   The term "Tax Collector" means the Tax Collector of the City and County of San Francisco, or his or her designee.

(Added as Sec. 6.2-5 by Ord. 18-98, App. 1/16/98; renumbered and amended by Ord. 26-04, File No. 031990, App. 2/19/2004)

SEC. 6.2-20. TAX YEAR.

   The term “tax year” means the year commencing on January 1 of each calendar year and ending on December 31 of the same calendar year.

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