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Except as provided in Section 965(b) below, if any section, sentence, clause, phrase, or portion of Article 12-A-1 is for any reason held to be invalid or unenforceable by a court of competent jurisdiction, the remaining sections, sentences, clauses, phrases, or portions of this Article shall nonetheless remain in full force and effect. The people of the City and County of San Francisco hereby declare that, except as provided in Section 965(b), they would have adopted each section, sentence, clause, phrase, or portion of this Article, irrespective of the fact that any one or more sections, sentences, clauses, phrases, or portions of this Article be declared invalid or unenforceable and, to that end, the provisions of this Article are severable.
(Added by Proposition E, App. 11/6/2012, Oper. 1/1/2014)
(a)
No section, clause, part or provision of this Article 12-A-1 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. Except as provided in subsection (b) of this Section 965, if any section, clause, part or provision of this Article, or the application thereof to any person or circumstance, is held invalid or unconstitutional, the remainder of this Article, including the application of such part or provision to other persons or circumstances, shall not be affected thereby and shall continue in full force and effect. To this end, the provisions of this Article are severable.
(b) If the imposition of the gross receipts tax in Section 953 is held in its entirety to be facially invalid or unconstitutional in a final court determination, the remainder of this Article 12-A-1 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 E, App. 11/6/2012, Oper. 1/1/2014)
The Controller shall prepare reports by September 1, 2026, and September 1, 2027, respectively, that discuss current economic conditions in the City and the performance of the tax system revised by the voters in the ordinance adding this Section 966.
(Added by Proposition M, 11/5/2024, Eff. 12/20/2024)