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San Francisco Overview
San Francisco Charter
San Francisco Administrative Code
ADMINISTRATIVE CODE
THE SAN FRANCISCO CODES
PREFACE TO THE ADMINISTRATIVE CODE
CHAPTER 1: GENERAL PROVISIONS
CHAPTER 2: BOARD OF SUPERVISORS
CHAPTER 2A: EXECUTIVE BRANCH
CHAPTER 2B: ASSESSMENT APPEALS BOARDS (TAX APPEAL BOARDS)
CHAPTER 3: BUDGET PROCEDURES
CHAPTER 4: CITY BUILDINGS, EQUIPMENT, AND VEHICLES
CHAPTER 5: COMMITTEES
CHAPTER 6: PUBLIC WORKS CONTRACTING POLICIES AND PROCEDURES
CHAPTER 7: DISASTER COUNCIL
CHAPTER 8: DOCUMENTS, RECORDS AND PUBLICATIONS
CHAPTER 9A: FARMERS' MARKET
CHAPTER 9B: FLEA MARKET
CHAPTER 10: FINANCE, TAXATION, AND OTHER FISCAL MATTERS
CHAPTER 10B: SPECIAL LAW ENFORCEMENT AND PUBLIC WORKS SERVICES
CHAPTER 10C: REIMBURSEMENT FOR TOWING AND STORAGE OF VEHICLES
CHAPTER 10E: PLANNING MONITORING
CHAPTER 10F: 1660 MISSION STREET SURCHARGE
CHAPTER 10G: BOARD OF APPEALS SURCHARGE FOR PERMITS AND FEES
CHAPTER 10H: RECOVERY OF COSTS OF EMERGENCY RESPONSE
CHAPTER 11: FRANCHISES
CHAPTER 12: HOUSING AUTHORITY
CHAPTER 12A: HUMAN RIGHTS COMMISSION
CHAPTER 12B: NONDISCRIMINATION IN CONTRACTS
CHAPTER 12C: NONDISCRIMINATION IN PROPERTY CONTRACTS
CHAPTER 12D: MINORITY/WOMEN/LOCAL BUSINESS UTILIZATION
CHAPTER 12E: CITY EMPLOYEE'S SEXUAL PRIVACY ORDINANCE
CHAPTER 12F: IMPLEMENTING THE MACBRIDE PRINCIPLES - NORTHERN IRELAND
CHAPTER 12G: PROHIBITION ON USE OF PUBLIC FUNDS FOR POLITICAL ACTIVITY BY RECIPIENTS OF CITY CONTRACTS, GRANTS, AND LOANS
CHAPTER 12H: IMMIGRATION STATUS
CHAPTER 12I: CIVIL IMMIGRATION DETAINERS
CHAPTER 12J: CITY BUSINESS WITH BURMA PROHIBITED
CHAPTER 12K: SALARY HISTORY*
CHAPTER 12L: PUBLIC ACCESS TO RECORDS AND MEETINGS OF NONPROFIT ORGANIZATIONS
CHAPTER 12M: PROTECTION OF PRIVATE INFORMATION*
CHAPTER 12N: LESBIAN, GAY, BISEXUAL, TRANSGENDER, QUEER, AND QUESTIONING YOUTH: YOUTH SERVICES SENSITIVITY TRAINING
CHAPTER 12O: EARNED INCOME CREDIT INFORMATION
CHAPTER 12P: MINIMUM COMPENSATION
CHAPTER 12Q: HEALTH CARE ACCOUNTABILITY
CHAPTER 12R: MINIMUM WAGE
CHAPTER 12S: WORKING FAMILIES CREDIT PROGRAM
CHAPTER 12T: CITY CONTRACTOR/SUBCONTRACTOR CONSIDERATION OF CRIMINAL HISTORY IN HIRING AND EMPLOYMENT DECISIONS
CHAPTER 12U: SWEATFREE CONTRACTING
CHAPTER 12V: PERSONAL SERVICES MINIMUM CONTRACTUAL RATE ORDINANCE
CHAPTER 12W: SICK LEAVE*
CHAPTER 12X: PROHIBITING CITY TRAVEL AND CONTRACTING IN STATES THAT ALLOW DISCRIMINATION*
CHAPTER 12Y: SAN FRANCISCO SLAVERY DISCLOSURE ORDINANCE*
CHAPTER 12Z: SAN FRANCISCO FAMILY FRIENDLY WORKPLACE ORDINANCE
CHAPTER 13: JAILS AND PRISONERS
CHAPTER 14: SAN FRANCISCO HEALTH CARE SECURITY ORDINANCE
CHAPTER 14A: DISADVANTAGED BUSINESS ENTERPRISE PROGRAM
CHAPTER 14B: LOCAL BUSINESS ENTERPRISE UTILIZATION AND NON-DISCRIMINATION IN CONTRACTING ORDINANCE
CHAPTER 14C: [EXPIRED]
CHAPTER 15: MENTAL HEALTH SERVICE
CHAPTER 16: OFFICERS AND EMPLOYEES GENERALLY
CHAPTER 17: PUBLIC OFF-STREET PARKING FACILITIES
CHAPTER 18: PAYROLL PROCEDURE
CHAPTER 19. COMMUNITY SAFETY CAMERA ORDINANCE
CHAPTER 19A: PUBLIC HEALTH
CHAPTER 19B: ACQUISITION OF SURVEILLANCE TECHNOLOGY
CHAPTER 20: SOCIAL SERVICES
CHAPTER 21: ACQUISITION OF COMMODITIES AND SERVICES
CHAPTER 21A: HEALTH-RELATED COMMODITIES AND SERVICES
CHAPTER 21B: COMMODITIES AND SERVICES RELATING TO PROJECTS ADDRESSING HOMELESSNESS
CHAPTER 21C: MISCELLANEOUS PREVAILING WAGE REQUIREMENTS
CHAPTER 21D: [RESERVED]
CHAPTER 21E: [RESERVED]
CHAPTER 21F: [RESERVED]
CHAPTER 21G: [RESERVED]
CHAPTER 22: RADIO COMMUNICATION FACILITIES
CHAPTER 22A: INFORMATION AND COMMUNICATION TECHNOLOGY
CHAPTER 22B: TELECOMMUNICATIONS FACILITIES
CHAPTER 22C: PUBLIC INTERNET ACCESS
CHAPTER 22D: OPEN DATA POLICY
CHAPTER 22E: CITY-OWNED FIBER-OPTIC FACILITIES
CHAPTER 22G: OFFICE OF EMERGING TECHNOLOGY
CHAPTER 23: REAL PROPERTY TRANSACTIONS
CHAPTER 23A: SURPLUS PUBLIC LANDS ORDINANCE
CHAPTER 24: REDEVELOPMENT AGENCY
CHAPTER 24A: ADMINISTRATIVE STRUCTURE LOCAL RENT SUPPLEMENT PROGRAM IN THE OFFICE OF MAYOR
CHAPTER 24B: RELOCATION APPEALS BOARD
CHAPTER 25: STREET LIGHTING
CHAPTER 26. DEEMED APPROVED OFF-STREET ALCOHOL USE NUISANCE REGULATIONS
CHAPTER 27: HEALTHY NAIL SALON RECOGNITION PROGRAM
CHAPTER 28: ADMINISTRATIVE DEBARMENT PROCEDURE
CHAPTER 29: FINDINGS OF FISCAL RESPONSIBILITY AND FEASIBILITY
CHAPTER 29A: [APPROVAL OF POWER PLANT; PLANNING CODE SEC.
CHAPTER 29B: CHILD CARE FEASIBILITY STUDY FOR CITY AND CITY-FUNDED PROJECTS
CHAPTER 30: CENTRALIZATION OF WORKFORCE DEVELOPMENT
CHAPTER 31: CALIFORNIA ENVIRONMENTAL QUALITY ACT PROCEDURES AND FEES
CHAPTER 32: RESIDENTIAL REHABILITATION LOAN PROGRAM
CHAPTER 33: COMMISSION ON THE STATUS OF WOMEN
CHAPTER 33A: LOCAL IMPLEMENTATION OF THE UNITED NATIONS CONVENTION ON THE ELIMINATION OF ALL FORMS OF DISCRIMINATION AGAINST WOMEN (CEDAW)*
CHAPTER 34: NOTIFICATION TO ASSESSOR CONCERNING ZONING RECLASSIFICATIONS OF PROPERTY, CONDITIONAL USE PERMITS AND VARIANCES
CHAPTER 35: RESIDENTIAL, HOTEL, AND PDR COMPATIBILITY AND PROTECTION
CHAPTER 36: COMMUNITY IMPROVEMENTS AREA PLANS AND PROGRAMS
CHAPTER 37: RESIDENTIAL RENT STABILIZATION AND ARBITRATION ORDINANCE
CHAPTER 37A: RENT STABILIZATION AND ARBITRATION FEE
CHAPTER 38: COMMERCIAL LANDLORDS; ACCESS IMPROVEMENT OBLIGATIONS AND NOTICE TO SMALL BUSINESS TENANTS REGARDING DISABILITY ACCESS
CHAPTER 39: [RIGHT TO RETURN TO REVITALIZED PUBLIC HOUSING]
CHAPTER 40: HOUSING CODE ENFORCEMENT LOAN PROGRAM
CHAPTER 41: RESIDENTIAL HOTEL UNIT CONVERSION AND DEMOLITION
CHAPTER 41A: RESIDENTIAL UNIT CONVERSION AND DEMOLITION
CHAPTER 41B: COMMUNITY OPPORTUNITY TO PURCHASE ACT
CHAPTER 41C: TIME-SHARE CONVERSION ORDINANCE
CHAPTER 41D: RESIDENTIAL HOTEL VISITOR POLICIES
CHAPTER 41E. RESIDENTIAL HOTEL MAIL RECEPTACLE ORDINANCE
CHAPTER 41F: TOURIST HOTEL CONVERSION*
CHAPTER 42: INDUSTRIAL DEVELOPMENT AUTHORITY
CHAPTER 43: MUNICIPAL FINANCE LAW
CHAPTER 44: ADULT DAY HEALTH CARE PLANNING COUNCIL
CHAPTER 45: JURY FEES
CHAPTER 47: PREFERENCE IN CITY AFFORDABLE HOUSING PROGRAMS
CHAPTER 48: RENTAL SUBSIDY PROGRAM FOR LOW-INCOME FAMILIES
CHAPTER 49: SECURITY DEPOSITS FOR RESIDENTIAL RENTAL PROPERTY
CHAPTER 49A: RESIDENTIAL TENANT COMMUNICATIONS
CHAPTER 49B: RESIDENTIAL RENTAL UNITS: LOCK REPLACEMENTS BY LANDLORD WHEN TENANTS VACATE
CHAPTER 50: NONPROFIT PERFORMING ARTS LOAN PROGRAM
CHAPTER 51: VOLUNTARY ARTS CONTRIBUTIONS PROGRAM
CHAPTER 52: SAN FRANCISCO CARBON MITIGATION PROGRAM
CHAPTER 53: URBAN AGRICULTURE
CHAPTER 53A: URBAN AGRICULTURE INCENTIVE ZONES ACT PROCEDURES
CHAPTER 54: SOUTHEAST COMMUNITY FACILITY COMMISSION
CHAPTER 56: DEVELOPMENT AGREEMENTS
CHAPTER 57: FILM COMMISSION
CHAPTER 58: RIGHT TO COUNSEL IN CIVIL MATTERS
CHAPTER 59: HEALTHY FOOD RETAILER ORDINANCE
CHAPTER 60: ASSISTED HOUSING PRESERVATION ORDINANCE
CHAPTER 61: WATERFRONT LAND USE
CHAPTER 62: DOMESTIC PARTNERSHIPS
CHAPTER 63: WATER EFFICIENT IRRIGATION ORDINANCE*
CHAPTER 64: CITY EMPLOYEE AND CITY CONTRACTOR SAFETY AND HEALTH
CHAPTER 65: RENT REDUCTION AND RELOCATION PLAN FOR TENANTS INCONVENIENCED BY SEISMIC WORK PERFORMED PURSUANT TO CHAPTERS 14 AND 15 OF THE SAN FRANCISCO BUILDING CODE
CHAPTER 65A: COMPENSATION, OR SUBSTITUTE HOUSING SERVICE, FOR TENANTS AFFECTED BY TEMPORARY SEVERANCE OF SPECIFIED HOUSING SERVICES DURING MANDATORY SEISMIC WORK REQUIRED BY BUILDING CODE CHAPTER 34B
CHAPTER 66: SEISMIC SAFETY RETROFIT PROGRAM
CHAPTER 67: THE SAN FRANCISCO SUNSHINE ORDINANCE OF 1999
CHAPTER 67A: CELL PHONES, PAGERS AND SIMILAR SOUND-PRODUCING ELECTRICAL DEVICES
CHAPTER 68: CULTURAL EQUITY ENDOWMENT FUND
CHAPTER 69: SAN FRANCISCO HEALTH AUTHORITY
CHAPTER 70: IN-HOME SUPPORTIVE SERVICES PUBLIC AUTHORITY
CHAPTER 71: MILLS ACT CONTRACT PROCEDURES
CHAPTER 72: RELOCATION ASSISTANCE FOR LEAD HAZARD REMEDIATION
CHAPTER 74: RENT ESCROW ACCOUNT PROGRAM
CHAPTER 77: BUILDING INSPECTION COMMISSION APPEALS
CHAPTER 78: DEPARTMENT OF BUILDING INSPECTION PERMIT TRACKING SYSTEM
CHAPTER 79: PREAPPROVAL NOTICE FOR CERTAIN CITY PROJECTS
CHAPTER 79A: ADDITIONAL PREAPPROVAL NOTICE FOR CERTAIN CITY PROJECTS
CHAPTER 80: ANTI-BLIGHT ENFORCEMENT PROCEDURE
CHAPTER 80A: ORDERS TO VACATE DUE TO HAZARDOUS HOUSING CONDITIONS
CHAPTER 82: LOCAL HIRING POLICY FOR CONSTRUCTION
CHAPTER 83: FIRST SOURCE HIRING PROGRAM
CHAPTER 84: SAN FRANCISCO RESIDENTIAL RENT ASSISTANCE PROGRAM FOR PERSONS DISQUALIFIED FROM FEDERAL RENT SUBSIDY PROGRAMS BY THE FEDERAL QUALITY HOUSING AND WORK RESPONSIBILITY ACT OF 1998 (QHWRA)
CHAPTER 86: CHILDREN AND FAMILIES FIRST COMMISSION
CHAPTER 87: FAIR HOUSING IMPLEMENTATION ORDINANCE
CHAPTER 88: PERFORMANCE AND REVIEW ORDINANCE OF 1999
CHAPTER 89: DEPARTMENT OF CHILD SUPPORT SERVICES
CHAPTER 90: ENTERTAINMENT COMMISSION
CHAPTER 90A: PROMOTING AND SUSTAINING MUSIC AND CULTURE
CHAPTER 91: LANGUAGE ACCESS
CHAPTER 92: REAL ESTATE LOAN COUNSELING AND EDUCATION
CHAPTER 93: PREGNANCY INFORMATION DISCLOSURE AND PROTECTION ORDINANCE
CHAPTER 94: THE SAN FRANCISCO PLAZA PROGRAM
CHAPTER 94A: THE SAN FRANCISCO PLACES FOR PEOPLE PROGRAM
CHAPTER 95: IDENTIFICATION CARDS
CHAPTER 96: COORDINATION BETWEEN THE POLICE DEPARTMENT AND THE DEPARTMENT OF POLICE ACCOUNTABILITY
CHAPTER 96A: LAW ENFORCEMENT REPORTING REQUIREMENTS
CHAPTER 96B: POLICY MAKING MARIJUANA OFFENSES THE LOWEST LAW ENFORCEMENT PRIORITY
CHAPTER 96C: POLICE INTERROGATION OF YOUTH - JEFF ADACHI YOUTH RIGHTS ORDINANCE
CHAPTER 97: HEALTHCARE IMPACT REPORTS
CHAPTER 98: THE BETTER STREETS POLICY
CHAPTER 99: PUBLIC POWER IN NEW CITY DEVELOPMENTS
CHAPTER 100: PROCEDURES GOVERNING THE IMPOSITION OF ADMINISTRATIVE FINES
CHAPTER 101: RESTRICTING THE PURCHASE, SALE, OR DISTRIBUTION OF SUGAR-SWEETENED BEVERAGES BY OR FOR THE CITY
CHAPTER 102: OUR CHILDREN, OUR FAMILIES COUNCIL
CHAPTER 103: NON-COOPERATION WITH IDENTITY-BASED REGISTRY ORDINANCE
CHAPTER 104: COLLECTION OF SEXUAL ORIENTATION AND GENDER IDENTITY DATA
CHAPTER 105: CIGARETTE LITTER ABATEMENT FEE ORDINANCE
CHAPTER 106: CITY NAVIGATION CENTERS
CHAPTER 107: CULTURAL DISTRICTS
CHAPTER 107A: AFRICAN AMERICAN ARTS AND CULTURAL DISTRICT
CHAPTER 107B: CASTRO LESBIAN, GAY, BISEXUAL, TRANSGENDER, AND QUEER (LGBTQ) CULTURAL DISTRICT
CHAPTER 109: PRIORITIZING 100% AFFORDABLE HOUSING
CHAPTER 115: AUTOMATED POINT OF SALE STATION REGISTRATION AND INSPECTION ORDINANCE
CHAPTER 116: COMPATIBILITY AND PROTECTION FOR RESIDENTIAL USES AND PLACES OF ENTERTAINMENT
CHAPTER 117: COOPERATIVE LIVING OPPORTUNITIES FOR MENTAL HEALTH PROGRAM
CHAPTER 119: SAFE PARKING PROGRAMS
CHAPTER 120: ADMINISTRATION OF AFFORDABLE HOUSING FUNDS
CHAPTER 121: CLOSURE OF JUVENILE HALL
APPENDIX: Table of Initiative Ordinances and Policy Declarations
References to Ordinances
San Francisco Business and Tax Regulations Code
BUSINESS AND TAX REGULATIONS CODE
THE SAN FRANCISCO CODES
PREFACE TO THE BUSINESS AND TAX REGULATIONS CODE
ARTICLE 1: PERMIT PROCEDURES
ARTICLE 2: LICENSE FEES
ARTICLE 3: [REPEALED]
ARTICLE 4: [RESERVED]
ARTICLE 5: ELECTRICAL MUSICAL DEVICES
ARTICLE 6: COMMON ADMINISTRATIVE PROVISIONS
ARTICLE 7: TAX ON TRANSIENT OCCUPANCY OF HOTEL ROOMS
ARTICLE 8: SUGARY DRINKS DISTRIBUTOR TAX ORDINANCE
ARTICLE 9: TAX ON OCCUPANCY OF PARKING SPACE IN PARKING STATIONS
ARTICLE 10: UTILITY USERS TAX
ARTICLE 10B: ACCESS LINE TAX
ARTICLE 11: STADIUM OPERATOR ADMISSION TAX
ARTICLE 12: BUSINESS REGISTRATION
ARTICLE 12-A: PAYROLL EXPENSE TAX ORDINANCE
ARTICLE 12-A-1: GROSS RECEIPTS TAX ORDINANCE
ARTICLE 12-B: BUSINESS TAX REFUND
ARTICLE 12B-1: NEIGHBORHOOD BEAUTIFICATION AND GRAFFITI CLEAN-UP FUND TAX OPTION
ARTICLE 12-C: REAL PROPERTY TRANSFER TAX
ARTICLE 12-D: UNIFORM LOCAL SALES AND USE TAX
ARTICLE 13: CONNECTIONS TO THE POLICE DEPARTMENT TERMINAL ALARM PANEL
ARTICLE 14: TRANSPORTATION AUTHORITY
ARTICLE 15: BUSINESS IMPROVEMENT DISTRICTS PROCEDURE CODE
ARTICLE 15A: PUBLIC REALM LANDSCAPING, IMPROVEMENT AND MAINTENANCE ASSESSMENT DISTRICTS ("GREEN BENEFIT DISTRICTS")
ARTICLE 16: LIVING WAGE FOR EDUCATORS PARCEL TAX
ARTICLE 17: BUSINESS TAX PENALTY AMNESTY PROGRAM
ARTICLE 20: FINANCIAL INFORMATION PRIVACY ORDINANCE
ARTICLE 21: EARLY CARE AND EDUCATION COMMERCIAL RENTS TAX ORDINANCE
ARTICLE 22: PARKING STATIONS; REVENUE CONTROL EQUIPMENT
ARTICLE 23: VEHICLE REGISTRATION FEE EXPENDITURE PLAN
ARTICLE 28: HOMELESSNESS GROSS RECEIPTS TAX ORDINANCE
ARTICLE 32: TRAFFIC CONGESTION MITIGATION TAX
References to Ordinances
San Francisco Campaign and Governmental Conduct Code
San Francisco Environment Code
ENVIRONMENT CODE
THE SAN FRANCISCO CODES
PREFACE TO THE ENVIRONMENT CODE
CHAPTER 1: PRECAUTIONARY PRINCIPLE POLICY STATEMENT
CHAPTER 2: ENVIRONMENTALLY PREFERABLE PURCHASING ORDINANCE
CHAPTER 3: INTEGRATED PEST MANAGEMENT PROGRAM
CHAPTER 4: HEALTHY AIR AND CLEAN TRANSPORTATION PROGRAM
CHAPTER 5: RESOURCE CONSERVATION ORDINANCE
CHAPTER 7: GREEN BUILDING REQUIREMENTS FOR CITY BUILDINGS
CHAPTER 8: TROPICAL HARDWOOD AND VIRGIN REDWOOD BAN
CHAPTER 9: GREENHOUSE GAS EMISSIONS TARGETS AND DEPARTMENTAL ACTION PLANS
CHAPTER 10: TRANSPORTATION OF AGGREGATE MATERIALS
CHAPTER 11: CELL PHONE DISCLOSURE REQUIREMENTS
CHAPTER 12: URBAN FORESTRY COUNCIL
CHAPTER 13: ARSENIC-TREATED WOOD
CHAPTER 14: CONSTRUCTION AND DEMOLITION DEBRIS RECOVERY ORDINANCE*
CHAPTER 15: GREEN BUSINESS PROGRAM
CHAPTER 16: FOOD SERVICE AND PACKAGING WASTE REDUCTION ORDINANCE
CHAPTER 17: PLASTIC BAG REDUCTION ORDINANCE
CHAPTER 18: SOLAR ENERGY INCENTIVE PROGRAM
CHAPTER 19: MANDATORY RECYCLING AND COMPOSTING
CHAPTER 20: EXISTING BUILDINGS ENERGY PERFORMANCE
CHAPTER 21: CLEAN ENERGY FULL DISCLOSURE ORDINANCE
CHAPTER 22: SAFE DRUG DISPOSAL
CHAPTER 23: DRINK TAP ORDINANCE
CHAPTER 24: BOTTLED DRINKING WATER
CHAPTER 25: CLEAN CONSTRUCTION REQUIREMENTS FOR PUBLIC WORKS
CHAPTER 26: BETTER ROOF REQUIREMENTS
CHAPTER 27: ANTIBIOTIC USE IN FOOD ANIMALS
CHAPTER 28: FLAME RETARDANT CHEMICALS IN UPHOLSTERED FURNITURE AND JUVENILE PRODUCTS
CHAPTER 29: ELECTRIC VEHICLE READINESS IMPLEMENTATION*
CHAPTER 30: RENEWABLE ENERGY FOR COMMERCIAL BUILDINGS
CHAPTER 31: ELECTRIC VEHICLE AND CHARGING IN COMMERCIAL PARKING LOTS AND GARAGES*
References to Ordinances
San Francisco Fire Code
San Francisco Health Code
HEALTH CODE
THE SAN FRANCISCO CODES
PREFACE TO THE HEALTH CODE
ARTICLE 1: ANIMALS
ARTICLE 1A: ANIMAL SACRIFICE
ARTICLE 1B: PERFORMANCE OF WILD OR EXOTIC ANIMALS FOR PUBLIC ENTERTAINMENT OR AMUSEMENT
ARTICLE 1C: SALE OF ANIMALS
ARTICLE 1D: ANIMAL FUR PRODUCTS
ARTICLE 2: COMMUNICABLE DISEASES
ARTICLE 3: HOSPITALS
ARTICLE 4: DECEASED PERSONS
ARTICLE 5: PUBLIC HEALTH - GENERAL
ARTICLE 6: GARBAGE AND REFUSE
ARTICLE 7: LAUNDRIES
ARTICLE 8: FOOD AND FOOD PRODUCTS
ARTICLE 8A: CANNABIS CONSUMPTION PERMITS
ARTICLE 9: DAIRY AND MILK CODE
ARTICLE 10: MEAT AND MEAT PRODUCTS
ARTICLE 11: NUISANCES
ARTICLE 11A: BED BUG INFESTATION PREVENTION, TREATMENT, DISCLOSURE, AND REPORTING
ARTICLE 12: SANITATION - GENERAL
ARTICLE 12A: BACKFLOW PREVENTION
ARTICLE 12B: SOIL BORING AND WELL REGULATIONS
ARTICLE 12C: ALTERNATE WATER SOURCES FOR NON-POTABLE APPLICATIONS
ARTICLE 14: AMBULANCES AND ROUTINE MEDICAL TRANSPORT VEHICLES
ARTICLE 15: PUBLIC SWIMMING POOLS
ARTICLE 16: REGULATING THE USE OF 'ECONOMIC POISONS'
ARTICLE 17: DISPOSAL OF UNCLAIMED PERSONAL PROPERTY AT SAN FRANCISCO GENERAL HOSPITAL
ARTICLE 18: PROVIDING FOR ISSUANCE OF CITATIONS TO VIOLATORS
ARTICLE 19: SMOKING POLLUTION CONTROL
ARTICLE 19A: REGULATING SMOKING IN EATING ESTABLISHMENTS [SUSPENDED]
ARTICLE 19B: REGULATING SMOKING IN SHARED OFFICE WORKPLACE [SUSPENDED]
ARTICLE 19C: REGULATING SMOKING IN PUBLIC PLACES AND IN HEALTH, EDUCATIONAL AND CHILD CARE FACILITIES [SUSPENDED]
ARTICLE 19D: PROHIBITING CIGARETTE VENDING MACHINES
ARTICLE 19E: PROHIBITING SMOKING IN PLACES OF EMPLOYMENT AND CERTAIN SPORTS ARENAS [SUSPENDED]
ARTICLE 19F: PROHIBITING SMOKING IN ENCLOSED AREAS, CERTAIN UNENCLOSED AREAS, AND SPORTS STADIUMS
ARTICLE 19G: ENFORCEMENT OF SMOKING PROHIBITIONS
ARTICLE 19H: PERMITS FOR THE SALE OF TOBACCO
ARTICLE 19I: PROHIBITING SMOKING IN CITY PARK AND RECREATIONAL AREAS AND FARMERS' MARKETS
ARTICLE 19J: PROHIBITING PHARMACIES FROM SELLING TOBACCO PRODUCTS
ARTICLE 19K: PROHIBITING SALES OF TOBACCO PRODUCTS ON PROPERTY OWNED BY OR UNDER THE CONTROL OF THE CITY AND COUNTY OF SAN FRANCISCO
ARTICLE 19L: PROHIBITING SMOKING AT CERTAIN OUTDOOR EVENTS
ARTICLE 19M: DISCLOSURE TO PROSPECTIVE RESIDENTIAL TENANTS OF WHETHER A UNIT IS SMOKE FREE OR SMOKING OPTIONAL, AND INFORMING EXISTING RESIDENTIAL TENANTS WHERE SMOKING IS OPTIONAL
ARTICLE 19N: ELECTRONIC CIGARETTES - RESTRICTIONS ON SALE AND USE
ARTICLE 19O: [SMOKELESS TOBACCO - USE PROHIBITED AT ATHLETIC VENUES]
ARTICLE 19P: PROHIBITING THE SALE OF TOBACCO PRODUCTS TO PERSONS AGED 18, 19, OR 20
ARTICLE 19Q: PROHIBITING THE SALE OF FLAVORED TOBACCO PRODUCTS
ARTICLE 19R: PROHIBITING THE SALE OF ELECTRONIC CIGARETTES LACKING FOOD AND DRUG ADMINISTRATION PREMARKET APPROVAL
ARTICLE 19S: PROHIBITING THE SALE AND DISTRIBUTION OF TOBACCO PRODUCTS IN SAN FRANCISCO
ARTICLE 20: ALKYL NITRITES
ARTICLE 21: HAZARDOUS MATERIALS
ARTICLE 21A: RISK MANAGEMENT PROGRAM
ARTICLE 22: HAZARDOUS WASTE MANAGEMENT
ARTICLE 22A: ANALYZING SOILS FOR HAZARDOUS WASTE
ARTICLE 22B: CONSTRUCTION DUST CONTROL REQUIREMENTS
ARTICLE 23: VIDEO DISPLAY TERMINAL WORKER SAFETY
ARTICLE 24: CHLOROFLUOROCARBON RECOVERY AND RECYCLING
ARTICLE 25: MEDICAL WASTE GENERATOR REGISTRATION, PERMITTING, INSPECTIONS AND FEES
ARTICLE 26: COMPREHENSIVE ENVIRONMENTAL LEAD POISONING INVESTIGATION, MANAGEMENT AND ENFORCEMENT PROGRAM
ARTICLE 27: HEALTH SERVICE SYSTEM AGREEMENT
ARTICLE 28: MEDICAL CANNABIS USER AND PRIMARY CAREGIVER IDENTIFICATION CARDS
ARTICLE 29: LICENSING AND REGULATION OF MASSAGE PRACTITIONERS AND MASSAGE BUSINESSES
ARTICLE 30: REGULATION OF DIESEL BACKUP GENERATORS
ARTICLE 31: HUNTERS POINT SHIPYARD
ARTICLE 32: DISEASE PREVENTION DEMONSTRATION PROJECT
ARTICLE 33: MEDICAL CANNABIS ACT
ARTICLE 34: HEALTHY PRODUCTS, HEALTHY CHILDREN ORDINANCE
ARTICLE 35: BIOLOGICAL AGENT DETECTORS
ARTICLE 36: CHILD COUGH AND COLD MEDICINE WARNING ORDINANCE
ARTICLE 37: TRANS FAT FREE RESTAURANT PROGRAM ORDINANCE
ARTICLE 38: ENHANCED VENTILATION REQUIRED FOR URBAN INFILL SENSITIVE USE DEVELOPMENTS
ARTICLE 39: COMMERCIAL DOG WALKING
ARTICLE 40: SAFE BODY ART
ARTICLE 41: MENTAL HEALTH
ARTICLE 42: SUGAR-SWEETENED BEVERAGES
ARTICLE 43: SURPLUS MEDICATION REPOSITORY AND DISTRIBUTION
ARTICLE 45: CITY-OPERATED ADULT RESIDENTIAL FACILITY
References to Ordinances
San Francisco Municipal Elections Code
San Francisco Park Code
San Francisco Planning Code
San Francisco Zoning Maps
San Francisco Police Code
POLICE CODE
THE SAN FRANCISCO CODES
PREFACE TO THE POLICE CODE
ARTICLE 1: PUBLIC NUISANCES
ARTICLE 1.1: REGULATING THE USE OF VEHICLES FOR HUMAN HABITATION
ARTICLE 1.2 DISCRIMINATION IN HOUSING AGAINST FAMILIES WITH MINOR CHILDREN
ARTICLE 1.3: TEMPORARY MORATORIUM ON RENTAL INCREASES RENT ROLLBACK BASED UPON APRIL 15, 1979, RENTAL RATES AND REFUNDING ANY RENT INCREASES
ARTICLE 1.5: DISPLAY OF LIFE AND PROPERTY CONSERVATION DECALS
ARTICLE 2: DISORDERLY CONDUCT
ARTICLE 3: GAMES OF CHANCE
ARTICLE 4: PARADES
ARTICLE 4.5: FUNERAL PROCESSION ESCORTS
ARTICLE 5: OFFENSIVE POWDERS
ARTICLE 6: FRAUD AND DECEIT
ARTICLE 7: ANIMALS AND BIRDS
ARTICLE 7.1: HORSE-DRAWN VEHICLES
ARTICLE 8: MINORS
ARTICLE 9: MISCELLANEOUS CONDUCT REGULATIONS
ARTICLE 9.5: PROHIBITING OF PROFESSIONAL STRIKEBREAKERS
ARTICLE 9.6: REGULATIONS FOR SOLICITATION FOR CHARITABLE PURPOSES
ARTICLE 10: REGULATIONS FOR ADVERTISING
ARTICLE 10.1: REGULATING EXPOSURE OF PHOTOGRAPHS, CARTOONS OR DRAWINGS ON NEWSRACKS
ARTICLE 10.2: REGULATION OF COMPUTER RENTAL BUSINESSES
ARTICLE 11: REGULATIONS FOR AMUSEMENTS
ARTICLE 11.1: COMMERCIAL DISPLAY OF DEAD HUMAN BODIES
ARTICLE 11.2: REGULATIONS FOR ADULT THEATERS AND ADULT BOOKSTORES PERMIT AND LICENSE PROVISIONS
ARTICLE 12: REGULATIONS FOR AUTOMOBILES
ARTICLE 13: MISCELLANEOUS REGULATIONS FOR PROFESSIONS AND TRADES
ARTICLE 13.1: JUNK DEALERS - PERMIT AND REGULATION
ARTICLE 13.2 BICYCLE MESSENGER BUSINESSES
ARTICLE 13.3: CAR RENTAL BUSINESSES
ARTICLE 13.4: REDUCING RENTAL-CAR BURGLARIES
ARTICLE 14: LICENSES FOR ADVERTISING
ARTICLE 15: LICENSES FOR AMUSEMENTS
ARTICLE 15.1: ENTERTAINMENT REGULATIONS PERMIT AND LICENSE PROVISIONS
ARTICLE 15.2: ENTERTAINMENT REGULATIONS FOR EXTENDED-HOURS PREMISES
ARTICLE 15.3: PROHIBITING NUDE PERFORMERS, WAITERS AND WAITRESSES
ARTICLE 15.4: ENCOUNTER STUDIOS
ARTICLE 15.5: NUDE MODELS IN PUBLIC PHOTOGRAPHY STUDIOS
ARTICLE 15.6: ESCORT SERVICES
ARTICLE 15.7: EVENT PROMOTERS
ARTICLE 16: REGULATION OF CANNABIS
ARTICLE 17: MISCELLANEOUS LICENSE REGULATIONS
ARTICLE 17.1: REGULATIONS FOR FORTUNETELLING; PERMIT AND LICENSE PROVISIONS
ARTICLE 18: SAN FRANCISCO POLICE PISTOL RANGE
ARTICLE 19: DISPOSAL OF UNCLAIMED PROPERTY
ARTICLE 20: REPRODUCING AND FURNISHING REPORTS
ARTICLE 22: CITATIONS FOR VIOLATIONS OF CERTAIN PROVISIONS OF THE HEALTH CODE AND POLICE CODE
ARTICLE 23: REGULATIONS FOR PORT AREA*
ARTICLE 24: REGULATING STREET ARTISTS*
ARTICLE 25: REGULATIONS FOR PRIVATE PROTECTION AND SECURITY SERVICES*
ARTICLE 26: REGULATIONS FOR PUBLIC BATH HOUSES
ARTICLE 27: REGULATIONS FOR MORTGAGE MODIFICATION CONSULTANTS
ARTICLE 28: REGULATIONS FOR PAWNBROKERS PERMIT AND LICENSE PROVISIONS
ARTICLE 29: REGULATION OF NOISE
ARTICLE 30: PERMITS FOR TOW CAR DRIVERS
ARTICLE 30.1: PERMITS FOR TOW CAR FIRMS
ARTICLE 31: REGULATIONS FOR TEMPORARY HELIPORTS AND PERMIT PROVISIONS
ARTICLE 32: REGULATIONS FOR CONDUCTING BINGO GAMES
ARTICLE 32A: REGULATIONS FOR CONDUCTING POKER GAMES
ARTICLE 33: PROHIBITING DISCRIMINATION BASED ON RACE, COLOR, ANCESTRY, NATIONAL ORIGIN, PLACE OF BIRTH, SEX, AGE, RELIGION, CREED, DISABILITY, SEXUAL ORIENTATION, GENDER IDENTITY, WEIGHT, OR HEIGHT
ARTICLE 33A: PROHIBITION OF EMPLOYER INTERFERENCE WITH EMPLOYEE RELATIONSHIPS AND ACTIVITIES AND REGULATIONS OF EMPLOYER DRUG TESTING OF EMPLOYEES
ARTICLE 33B: PROHIBITION AGAINST DISCRIMINATION BY CLUBS OR ORGANIZATIONS WHICH ARE NOT DISTINCTLY PRIVATE
ARTICLE 33C: DISPLACED WORKER PROTECTION
ARTICLE 33D: GROCERY WORKER RETENTION
ARTICLE 33E: HOSPITALITY INDUSTRY WORKER RETENTION
ARTICLE 33F: HOURS AND RETENTION PROTECTIONS FOR FORMULA RETAIL EMPLOYEES
ARTICLE 33G: PREDICTABLE SCHEDULING AND FAIR TREATMENT FOR FORMULA RETAIL EMPLOYEES
ARTICLE 33H: PAID PARENTAL LEAVE
ARTICLE 33I: LACTATION IN THE WORKPLACE
ARTICLE 33J: PARITY IN PAY
ARTICLE 34: REGULATIONS FOR PHOTOGRAPHERS - PERMIT AND LICENSE PROVISIONS
ARTICLE 35: FIREARM STRICT LIABILITY ACT
ARTICLE 36: PROHIBITING THE CARRYING OF A FIREARM WHILE UNDER THE INFLUENCE OF AN ALCOHOLIC BEVERAGE OR DRUG, OR POSSESSION OF A FIREARM WHILE UPON PUBLIC PREMISES SELLING OR SERVING ALCOHOLIC BEVERAGES
ARTICLE 36A: [SALE, MANUFACTURE, AND DISTRIBUTION OF FIREARMS AND AMMUNITION; POSSESSION OF HANDGUNS]
ARTICLE 36B: STORAGE OF FIREARMS IN MOTOR VEHICLES
ARTICLE 36C: PROHIBITION OF FIREARMS AT PUBLIC GATHERINGS
ARTICLE 37: POLICE EMERGENCY ALARM ORDINANCE
ARTICLE 38: PROHIBITING DISCRIMINATION ON THE BASIS OF AIDS AND ASSOCIATED CONDITIONS
ARTICLE 39: PEDICABS
ARTICLE 40: DRUG FREE WORKPLACE ORDINANCE
ARTICLE 41: PROHIBITING THE SALE OR POSSESSION OF REPLICA HYPODERMIC NEEDLES OR SYRINGES
ARTICLE 42: SALE AND DISPLAY OF AEROSOL PAINT CONTAINERS AND MARKER PENS
ARTICLE 42A: COLOR TIRES
ARTICLE 42B: MERCURY THERMOMETERS
ARTICLE 42D: SALE AND DISPLAY OF PRODUCTS CONTAINING HYDROFLUORIC ACID
ARTICLE 43: ACCESS TO REPRODUCTIVE HEALTH CARE FACILITIES
ARTICLE 44: CLOSED CAPTIONS ACTIVATION REQUIREMENT ORDINANCE
ARTICLE 45: FIREARMS AND WEAPONS VIOLENCE PREVENTION ORDINANCE
ARTICLE 46: PROHIBITING SELF-SERVICE MERCHANDISING OF TOBACCO PRODUCTS EXCEPT IN PLACES TO WHICH MINORS HAVE NO ACCESS
ARTICLE 47: PERSONAL WATERCRAFT
ARTICLE 48: LASER POINTERS
ARTICLE 49: PROCEDURES FOR CONSIDERING ARRESTS AND CONVICTIONS AND RELATED INFORMATION IN EMPLOYMENT AND HOUSING DECISIONS
ARTICLE 50: CRIMINAL HISTORY IN ADMISSION TO POST-SECONDARY EDUCATIONAL INSTITUTIONS
ARTICLE 51: STORMWATER FLOOD RISK DISCLOSURE
ARTICLE 52: OCCUPANT'S RIGHT TO CHOOSE A COMMUNICATIONS SERVICES PROVIDER
ARTICLE 55: ACCEPTANCE OF CASH BY BRICK-AND-MORTAR BUSINESSES
References to Ordinances
San Francisco Port Code
San Francisco Public Works Code
PUBLIC WORKS CODE
THE SAN FRANCISCO CODES
PREFACE TO THE PUBLIC WORKS CODE
ARTICLE 1: GENERAL REQUIREMENTS
ARTICLE 2: PUBLIC CONTRACT PROCEDURE
ARTICLE 2.1: PERMIT FEES AND OCCUPANCY ASSESSMENTS
ARTICLE 2.3: HUNTERS POINT SHIPYARD
ARTICLE 2.4: EXCAVATION IN THE PUBLIC RIGHT-OF-WAY
ARTICLE 3: REGULATIONS IN REGARD TO WORKING CONDITIONS
ARTICLE 4: SEWERS
ARTICLE 4.1: INDUSTRIAL WASTE
ARTICLE 4.2. SEWER SYSTEM MANAGEMENT
ARTICLE 4.3: SEWERS
ARTICLE 5: STREET FLOWER MARKETS
ARTICLE 5.1: ANTI-LITTER RECEPTACLES
ARTICLE 5.2: TABLES AND CHAIRS IN PUBLIC SIDEWALK OR ROADWAY AREAS
ARTICLE 5.3: DISPLAY OF FRUITS AND VEGETABLES OR NONFOOD MERCHANDISE ON PUBLIC SIDEWALKS
ARTICLE 5.4: REGULATION OF NEWSRACKS
ARTICLE 5.5: DISTRIBUTION OF FREE SAMPLE MERCHANDISE ON PUBLIC PROPERTY
ARTICLE 5.6: POSTING OF SIGNS ON CITY-OWNED LAMP POSTS OR UTILITY POLES
ARTICLE 5.7: HANDBILL DISTRIBUTION ON PRIVATE PREMISES; DISPLAY OF BANNERS
ARTICLE 5.8: PERMIT REGULATIONS FOR MOBILE FOOD FACILITIES CONCERNING PRODUCTS FOR HUMAN CONSUMPTION
ARTICLE 6: STREET IMPROVEMENT PROCEDURE
ARTICLE 6.1: IMPROVEMENT PROCEDURE CODE
ARTICLE 7: MAINTENANCE DISTRICTS
ARTICLE 9: UNACCEPTED STREETS
ARTICLE 11: SPUR TRACKS
ARTICLE 13: ENGINEERING INSPECTION
ARTICLE 14: UNDERGROUND PIPES, WIRES AND CONDUITS
ARTICLE 15: MISCELLANEOUS
ARTICLE 16: URBAN FORESTRY ORDINANCE
ARTICLE 16.1: TREE DISPUTE RESOLUTION
ARTICLE 17: CONTROL OF DUMPS DISPOSING OF MATERIALS FROM CONSTRUCTION OR DEMOLITION
ARTICLE 18: UTILITY FACILITIES
ARTICLE 19: PUBLIC TELEPHONE BOOTHS ON PUBLIC SIDEWALKS
ARTICLE 20: PROHIBITED BICYCLE ACTIONS AND TRANSACTIONS
ARTICLE 21: RESTRICTION OF USE OF POTABLE WATER FOR SOIL COMPACTION AND DUST CONTROL ACTIVITIES
ARTICLE 22: RECLAIMED WATER USE
ARTICLE 23: GRAFFITI REMOVAL AND ABATEMENT
ARTICLE 24: SHOPPING CARTS
ARTICLE 25: PERSONAL WIRELESS SERVICE FACILITIES
ARTICLE 26*: ILLEGAL DUMPING
ARTICLE 27: SURFACE-MOUNTED FACILITIES
References to Ordinances
San Francisco Subdivision Code
San Francisco Transportation Code
San Francisco Building Inspection Commission (BIC) Codes
Comprehensive Ordinance List
ARTICLE 6:
COMMON ADMINISTRATIVE PROVISIONS
 
Common Administrative Provisions.
Common Definitions.
Agent.
Article.
Association.
Business.
City; City and County.
Controller.
Day.
Employee.
Individual.
Month.
Nexus; "Engaging in Business within the City."
Operator.
Payroll Expense Tax Ordinance; Payroll Expense Tax.
Person.
Representative.
Return.
Successor.
Tax Collector.
Tax Year.
Taxpayer
Third-Party Taxes.
Duties of the Tax Collector.
Records; Investigation; Subpoenas.
Request for Financial Information.
Penalties for Failure to Respond to Request for Financial Information.
Certificate of Authority for Third-Party Taxes.
Collection of Third-Party Taxes.
Reporting and Remitting Third-Party Taxes and Stadium Operator Admission Tax.
City, Public Entity, and Constitutional Exemptions.
Determinations, Returns and Payments; Due Date of Taxes.
Determinations, Returns and Payments; Returns.
Determinations, Returns and Payments; Remittances.
Determinations, Returns and Payments; Extension of Time for Filing a Return and Paying Tax.
Determinations, Returns and Payments; Credits and Exemptions.
Filing and Paying by Mail.
Partial Payments.
Collection of Tax; Security.
Collection of Tax from Third-Party.
Collection of Tax; Legal Actions.
Deficiency Determinations; Recomputation; Interest.
Deficiency Determinations; Revocation Determinations; Notice and Service.
Determination if No Return Made; Estimate of Liability, Penalties and Interest.
Jeopardy Determinations; Duty of Tax Collector.
Jeopardy Determinations; When Due and Payable; Stay of Collection; Petition for Redetermination; Time of Hearing.
Jeopardy Determinations; Service of Notice.
Jeopardy Determinations; Effect of Nonpayment.
Jeopardy Determinations; Petition for Redetermination.
Redeterminations; Petition; Time for Filing; Incomplete Petitions.
Redeterminations; Hearing and Notice.
Redeterminations; Alteration of Determination.
Redeterminations; Finality of Order.
Exhaustion of Administrative Remedies.
Effect of Tax Collector's Notice of Deficiency.
Refunds.
Refunds; Interest.
Exhaustion of Administrative Remedies; Presentation of Claim for Refund as Prerequisite to Suit; Payment of Disputed Amount and Petition for Refund; Limitations.
Validation Actions; Statute of Repose.
Rules and Regulations.
Penalties and Interest for Failure to Pay.
Penalties for Underreporting of Tax.
Negligence Penalties for Failure to Register, Misstatements In Registration, Failure to Timely Update Registration, Failure to Allow Inspection of Records Upon Request, and Failure to File a Return; Sanction for Failure to Produce Requested Records.
Waiver of Penalties.
Costs.
Summary Judgment; Notice; Certificate.
Summary Judgment; Filing of Certificate; Entry of Judgment.
Summary Judgment; Recording of Judgment; Lien.
Summary Judgment; Additional Penalty.
Summary Judgment; Extension of Lien.
Summary Judgment; Execution Upon the Judgment.
Summary Judgment; Satisfaction of Judgment; Removal of Lien.
Civil Actions.
Remedies Cumulative.
Administrative Penalties and Citations.
Violations.
Administrative Citation; Issuance.
Administrative Citation; Service.
Administrative Citation; Contents.
Administrative Appeal.
Regulations.
Judicial Review.
Other Remedies Not Affected.
Relation to Other License Ordinances.
Transferee and Successor Liability.
Confidentiality.
Severability.
Amendment of Ordinance.
 
Editor's Notes:
   The sections of this Article are numbered out of sequence with the rest of this Code. Section 6 of this Code is codified in Article 1 above. The preceding Article 5 comprises sections numbered through 375. The following Article 7 comprises sections beginning with 501.
   For clarity and consistency, the editor has adjusted and/or corrected the designation of subdivisions of various sections within this Article.
SEC. 6.1-1.  COMMON ADMINISTRATIVE PROVISIONS.
   (a)   These common administrative provisions shall apply to Articles 6, 7, 8, 9, 10, 10B, 11, 12, 12-A, 12-A-1 , 12-B, 21, 28, and 32 of this Code and to Chapter 105 of the Administrative Code, unless the specific language of either Code otherwise requires. Any provision of this Article 6 that references or applies to Article 10 shall be deemed to also reference or apply to Article 10B. Any provision of this Article 6 that references or applies to a tax shall be deemed to also reference or apply to a fee administered pursuant to this Article, and shall be deemed to also reference or apply 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. A fee administered pursuant to Article 6 or an assessment levied pursuant to the Property and Business Improvement District Law of 1994 or Article 15 of this Code shall for purposes of this Article be deemed to be imposed pursuant to the provisions of the Business and Tax Regulations Code.
   (b)   Unless expressly provided otherwise, all statutory references in this Article 6 and the Articles set forth in subsection (a) shall refer to such statutes as amended from time to time and shall include successor provisions.
   (c)   For purposes of this Article 6, a domestic partnership established pursuant to Chapter 62 of the Administrative Code shall be treated the same as a married couple.
(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 71-02, File No. 020193, App. 5/10/2002; Ord. 26-04, File No. 031990, App. 2/19/2004; Proposition O, 11/4/2008; Ord. 173-09, File No. 090724, App. 7/21/2009; 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)
SEC. 6.2-1.  COMMON DEFINITIONS.
   Except where the context otherwise requires, the terms used in this Article shall have the meaning given to them herein. Definitions used in other City codes shall not govern the interpretation of this Article.
(Added by Ord. 18-98, App. 1/16/98)
SEC. 6.2-2.  AGENT.
   The term "agent" means an agent as that term is defined in Title 9, Chapter 1, Article 1 of the Civil Code of the State of California (Sections 2295 et seq.), and includes, without limitation, an actual agent, ostensible agent, general agent, or special agent.
(Added by Ord. 26-04, File No. 031990, App. 2/19/2004)
(Former Sec. 6.2-2 added by Ord. 18-98, App. 1/16/98; renumbered Sec. 6.2-15 by Ord. 26-04, File No. 031990, App. 2/19/2004)
SEC. 6.2-3.  ARTICLE.
   The term "Article" followed by a number means such Article of the Business and Tax Regulations Code of the City and County of San Francisco Municipal Code.
(Added by Ord. 26-04, File No. 031990, App. 2/19/2004)
(Former Sec. 6.2-3 added by Ord. 18-98, App. 1/16/98; renumbered Sec. 6.2-20.5 by Ord. 26-04, File No. 031990, App. 2/19/2004)
SEC. 6.2-4.  ASSOCIATION.
   The term "association" includes a partnership, limited partnership, limited liability company, limited liability partnership and any other form of unincorporated business or enterprise (except a sole proprietorship).
(Add by Ord. 26-04, File No. 031990, App. 2/19/2004)
(Former Sec. 6.2-4 added by Ord. 18-98, App. 1/16/98; renumbered Sec. 6.2-17 by Ord. 26-04, File No. 031990, App. 2/19/2004)
SEC. 6.2-5.  BUSINESS.
   The term "business" means any activity, enterprise, profession, trade or undertaking of any nature conducted or engaged in, or ordinarily conducted or engaged in, with the object of gain, benefit or advantage, whether direct or indirect, to the taxpayer or to another or others. The term "business" includes nonprofit entities, trade associations and subsidiary or independent entities which conduct operations for the benefit of others and at no profit to themselves. The term "business" also includes an organization having a formally recognized exemption from income taxation pursuant to Section 501(c), 501(d) or 401(a) of the Internal Revenue Code of 1986, as amended, as qualified by Sections 502, 503, 504 and 508 of the Internal Revenue Code of 1986, as amended.
(Added by Ord. 26-04, File No. 031990, App. 2/19/2004)
(Former Sec. 6.2-5 added by Ord. 18-98, App. 1/16/98; renumbered Sec. 6.2-19 by Ord. 26-04, File No. 031990, App. 2/19/2004)
SEC. 6.2-6.  CITY; CITY AND COUNTY.
   The terms "City" and "City and County" shall mean the City and County of San Francisco.
(Added as Sec. 6.2-7 by Ord. 18-98, App. 1/16/98; renumbered and amended by Ord. 26-04, File No. 031990, App. 2/19/2004)
(Former Sec. 6.2-6 added by Ord. 18-98, App. 1/16/98; renumbered Sec. 6.2-7 by Ord. 26-04, File No. 031990, App. 2/19/2004)
SEC. 6.2-7.  CONTROLLER.
   The term "Controller" means the Controller of the City and County of San Francisco, or his or her designee.
(Added as Sec. 6.2-6 by Ord. 18-98, App. 1/16/98; renumbered and amended by Ord. 26-04, File No. 031990, App. 2/19/2004)
(Former Sec. 6.2-7 added by Ord. 18-98, App. 1/16/98; renumbered Sec. 6.2-6 by Ord. 26-04, File No. 031990, App. 2/19/2004)
SEC. 6.2-8.  DAY.
   The term "day" means a calendar day. If the last day for performance of any act provided for or required by the Business and Tax Regulations Code is a holiday, as defined in Chapter 7 (commencing with Section 6700) of Division 7 of Title 1 of the California Government Code, or a Saturday or Sunday, the act may be performed upon the next business day with the same effect as if it had been performed upon the day appointed. For purposes of this Section, the Friday in November immediately after Thanksgiving Day is considered a holiday.
(Added as Sec. 6.2-9 by Ord. 18-98, App. 1/16/98; renumbered and amended by Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010)
(Former Sec. 6.2-8 added by Ord. 18-98, App. 1/16/98; renumbered Sec. 6.2-11 by Ord. 26-04, File No. 031990, App. 2/19/2004)
SEC. 6.2-9.  EMPLOYEE.
   The term "employee" means any individual in the service of an employer, under an appointment or contract of hire or apprenticeship, express or implied, oral or written, whether lawfully or unlawfully employed, and includes but is not limited to, all of the enumerated categories in subsections (a) through (f) of California Labor Code Section 3351, regardless of whether Workers' Compensation Benefits, pursuant to Division 4, Part 1, Section 3200 et seq. of the California Labor Code are required to be paid. Nothing herein shall be deemed to incorporate any provisions from said Labor Code relating to scope of employment.
(Added by Ord. 26-04, File No. 031990, App. 2/19/2004; amended by Ord. 291-10, File No. 101099, App. 11/18/2010)
(Former Sec. 6.2-9 added by Ord. 18-98, App. 1/16/98; renumbered Sec. 6.2-8 by Ord. 26-04, File No. 031990, App. 2/19/2004)
SEC. 6.2-10.  INDIVIDUAL.
   The term "individual" means a natural person, a human being, as distinguished from an artificial person such as a corporation or political subdivision.
(Added by Ord. 26-04, File No. 031990, App. 2/19/2004)
(Former Sec. 6.2-10 added by Ord. 18-98, App. 1/16/98; renumbered Sec. 6.2-13 by Ord. 26-04, File No. 031990, App. 2/19/2004)
SEC. 6.2-11.  MONTH.
   The term "month" means a calendar month.
(Added as Sec. 6.2-8 by Ord. 18-98, App. 1/16/98; renumbered and amended by Ord. 26-04, File No. 031990, App. 2/19/2004)
(Former Sec. 6.2-11 added by Ord. 18-98, App. 1/16/98; renumbered Sec. 6.2-21 by Ord. 26-04, File No. 031990, App. 2/19/2004)
SEC. 6.2-12.  NEXUS: "ENGAGING IN BUSINESS WITHIN THE CITY."
   The taxes imposed by Article 12-A (Payroll Expense Tax Ordinance), Article 12-A-1 (Gross Receipts Tax Ordinance), Article 21 (Early Care and Education Commercial Rents Tax Ordinance), Article 28 (Homelessness Gross Receipts Tax Ordinance), Article 30 (Cannabis Business Tax Ordinance), and Article 32 (Traffic Congestion Mitigation Tax Ordinance), and the registration fee imposed by Article 12 (Business Registration Ordinance) shall apply to any person engaging in business within the City unless exempted therefrom under said Articles. A person is “engaging in business within the City,” within the meaning of this Article 6, if that person meets one or more of the following conditions:
   (a)   The person maintains a fixed place of business within the City; or
   (b)   An employee, representative, or agent of the person maintains a fixed place of business within the City for the benefit or partial benefit of the person; or
   (c)   The person or one or more of the person’s employees, representatives, or agents owns, rents, leases, or hires real or personal property within the City for business purposes for the benefit or partial benefit of the person; or
   (d)   The person or one or more of the person’s employees, representatives, or agents regularly maintains a stock of tangible personal property within the City, for sale in the ordinary course of the person’s business; or
   (e)   The person or one or more of the person’s employees, representatives, or agents employs or loans capital on property within the City for the benefit or partial benefit of the person; or
   (f)   The person or one or more of the person’s employees, representatives, or agents solicits business within the City for all or part of any seven days during a tax year; or
   (g)   The person or one or more of the person’s employees, representatives, or agents performs work or renders services within the City for all or part of any seven days during a tax year; or
   (h)   The person or one or more of the person’s employees, representatives, or agents utilizes the streets within the City in connection with the operation of motor vehicles for business purposes for all or part of any seven days during a tax year; or
   (i)   The person or one or more of the person’s employees, representatives, or agents exercises corporate or franchise powers within the City for the benefit or partial benefit of the person; or
   (j)   The person or one or more of the person’s employees, representatives, or agents liquidates a business when the liquidators thereof hold themselves out to the public as conducting such business; or
   (k)   The person has more than $500,000 in total gross receipts, as the term “gross receipts” is used in Article 12-A-1 of the Business and Tax Regulations Code, in the City during the tax year, using the rules for assigning gross receipts under Section 956.1 of Article 12-A-1.
(Added as Sec. 854 by Ord. 63-01, File No. 010274, App. 4/25/2001; renumbered and amended by Ord. 26-04, File No. 031990, App. 2/19/2004; amended by Proposition E, App. 11/6/2012, Oper. 1/1/2014; Ord. 235-18, File No. 180753, App. 10/12/2018, Eff. 11/12/2018, Oper. 1/1/2019; Proposition D, 11/6/2018, Eff. 12/14/2018, 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)
Editor’s note:
   The amendments made to Sec. 6.2-12 by Ord. 235-18 were nullified by the approval of Proposition D at the November 6, 2018 election.
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.  PAYROLL EXPENSE TAX ORDINANCE; PAYROLL EXPENSE TAX.
   "Payroll Expense Tax Ordinance" means Article 12-A; "Payroll Expense Tax" means the tax imposed thereunder.
(Added by Ord. 26-04, File No. 031990, App. 2/19/2004)
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. 6.2-16.  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 underArticles 6, 7, 8, 9, 10, 10B, 11, 12, 12-A, 12-A-1 , 21, 28, or 32, 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)
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. 6.2-5by 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 1st of each calendar year ending on December 31st of the same calendar year.
(Added by Ord. 26-04, File No. 031990, App. 2/19/2004)
SEC. 6.2-20.5.  TAXPAYER.
   The term "taxpayer" means a person required under the Business and Tax Regulations Code to file a return or pay or remit a tax.
(Added as Sec. 6.2-3 by Ord. 18-98, App. 1/16/98; renumbered by Ord. 26-04, File No. 031990, App. 2/19/2004)
SEC. 6.2-21.  THIRD-PARTY TAXES.
   The term "third-party taxes" means the transient hotel occupancy tax (Article 7), the parking space occupancy tax (Article 9), the utility users tax (Article 10) and the access line tax (Article 10B).
(Added as Sec. 6.2-11 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. 6.3-1.  DUTIES OF THE TAX COLLECTOR.
   The Tax Collector shall collect and receive the taxes imposed by the Business and Tax Regulations Code. The Tax Collector shall keep an accurate and separate account of all tax payments received by the Tax Collector, showing the name and address of the taxpayer and the date of the payments. The Tax Collector shall transmit all monies collected pursuant to the Business and Tax Regulations Code to the Treasurer for deposit to the general fund, unless otherwise provided by law.
(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, File No. 031990, App. 2/19/2004)
SEC. 6.4-1.  RECORDS; INVESTIGATION; SUBPOENAS.
   (a)   Every taxpayer shall keep and preserve business records as may be necessary to determine the amount of tax for which the person may be liable, including all local, state and federal tax returns of any kind, for a period of 5 years from the date the tax is due or paid, whichever is later.
   (b)   Upon request of the Tax Collector, a taxpayer shall produce such business records at the Tax Collector's Office during normal business hours for inspection, examination, and copying. Refusal to allow full inspection, examination, or copying of such records shall subject the taxpayer to all penalties authorized by law, including but not limited to the penalties set forth in Section 6.17-3. As an alternative to production at the Tax Collector's Office, the Tax Collector may agree to inspect, examine, and copy the requested books, papers, and records at the taxpayer's place of business or some other mutually acceptable location, and may require the taxpayer to reimburse the City for the Tax Collector's ordinary and reasonable expenses incurred in the inspection, examination, and copying of such books, papers, and records, including food, lodging, transportation and other related items, as appropriate.
   (c)   The Tax Collector may order any person or persons, whether taxpayers, alleged taxpayers, witnesses, or custodians of records, to produce all books, papers, and records which the Tax Collector believes may have relevance to enforcing compliance with the provisions of the Business and Tax Regulations Code for inspection, examination, and copying at the Tax Collector's Office during normal business hours. As an alternative to production at the Tax Collector's Office, the Tax Collector may agree to inspect, examine, and copy the requested books, papers, and records at the person's place of business or some other mutually acceptable location, and may require the person to reimburse the City for the Tax Collector's ordinary and reasonable expenses incurred in the inspection, examination, and copying of such books, papers, and records, including food, lodging, transportation, and other related items, as appropriate.
   (d)   The Tax Collector may order the attendance before the Tax Collector of any person or persons, whether taxpayers, alleged taxpayers, witnesses, or custodians of records, whom the Tax Collector believes may have information relevant to enforcing compliance with the provisions of the Business and Tax Regulations Code.
   (e)   If the taxpayer does not maintain business records that are adequate to determine liability under the Business and Tax Regulations Code, or following a request by the Tax Collector, fails to produce such business records in a timely fashion, the Tax Collector may determine the taxpayer's liability based upon any information in the Tax Collector's possession, or that may come into the Tax Collector's possession. Such determination shall be prima facie evidence of the taxpayer's liability in any subsequent administrative or judicial proceeding.
   (f)   The Tax Collector may issue and serve subpoenas to carry out these provisions.
(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 90-99, File No. 990300, App. 4/30/99; Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010)
SEC. 6.5-1.  REQUEST FOR FINANCIAL INFORMATION.
   (a)   In addition to a subpoena issued pursuant to Section 6.4-1, the Tax Collector may, at his or her discretion, send any person, whether as taxpayer, alleged taxpayer, witness, or custodian of records, a written request for financial information relevant to verifying, determining or redetermining any person's tax liability or tax-exempt status. "Financial information" shall include, but not be limited to, bank records, journals, ledgers and local, State and federal tax returns, and shall include information regarding subsidiary, related, affiliated, controlled or controlling persons in possession of information relevant to the Tax Collector's inquiry. The request shall be mailed to the person's last known address as indicated in the Tax Collector's records.
   (b)   Each person to whom a written request for financial information has been sent pursuant to Subsection (a) of this Section shall complete and return the form, with the information requested, to the Tax Collector within 30 days of the date of the mailing of the written request, or by such other reasonable deadline as the Tax Collector may set forth in the written request. Said person shall provide such financial information that the Tax Collector, in writing, has requested.
(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, File No. 031990, App. 2/19/2004)
SEC. 6.5-2.  PENALTIES FOR FAILURE TO RESPOND TO REQUEST FOR FINANCIAL INFORMATION.
   Any persons, including taxpayers, alleged taxpayers, witnesses, or custodians of records, who fail to respond to the Tax Collector's written request for financial information shall be subject to any penalties and sanctions provided by law, including but not limited to the penalties and sanctions provided in Section 6.17-3.
(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010)
SEC. 6.6-1.  CERTIFICATE OF AUTHORITY FOR THIRD-PARTY TAXES.
   (a)   These additional provisions shall apply to operators under the Tax on Transient Occupancy of Hotel Rooms (hereinafter, "Hotel Tax") (Article 7), the Tax on Occupancy of Parking Space in Parking Stations (hereinafter "Parking Tax") (Article 9), the Utility Users Tax (Article 10) and the Access Line Tax (Article 10B).
   (b)   Every operator who is required to collect or remit any third-party tax must possess a valid certificate of authority issued by the Tax Collector.
   (c)   The application for a certificate of authority shall be on a form provided by the Tax Collector and shall set forth the name under which the person transacts or intends to transact business, the location of each of the person's places of business in the City, and such other information as the Tax Collector may require. The application shall be signed by the owner if a sole proprietor, by a member or partner, in the case of an association, or by an executive officer or some person specifically authorized by the corporation to sign the application in the case of a corporation. No person shall operate a business for which a certificate of authority is required under subsection (b) unless and until the Tax Collector has issued that person a certificate of authority. The holder of a certificate of authority must promptly notify the Tax Collector of any changes to the information stated in the certificate of authority application.
   (d)   Except as provided in subsections (f), (g), (h), (l), and (m) below, the Tax Collector, within 45 days after the application is complete, shall issue a separate certificate of authority to the operator to collect third-party taxes from customers for each location at which the operator is required to collect such taxes. The certificate will expire on a date certain set by the Tax Collector. The operator must apply for renewal of the certificate, before it expires, if the operator intends to continue to engage in business in the City. Except as provided in subsections (f), (g), (h), (j), (l), and (m), the Tax Collector may issue successive, one-year renewals of an operator's certificate. Each certificate shall state the location of the place of business to which it applies and shall be prominently displayed at such location in plain view of all customers. Certificates of authority may not be assigned or transferred. The operator shall immediately surrender to the Tax Collector the certificate for that location upon the operator's cessation of business at that location or upon the sale or transfer of the business.
   (e)   The holder of a certificate of authority to collect parking taxes under Article 9 shall remain presumptively liable for the collection of parking taxes at the location named in the certificate, and for the reporting and remittance of such taxes to the Tax Collector, unless and until the holder of the certificate both
      (1)   notifies the Tax Collector in writing that the holder has ceased to conduct a parking business at such location, and
      (2)   surrenders the certificate for that location to the Tax Collector.
   (f)   (1)   The Tax Collector may refuse to issue the certificate where, within the 45-day period referred to in subsection (d) above, the Tax Collector determines that the operator, or any signatory to the application, or any person holding a 10 percent or greater legal or beneficial interest in said operator ("10% owner") is not in compliance with any provision of the Business and Tax Regulations Code, including but not limited to any failure to timely collect, report, pay, or remit any tax imposed by this Code, or where any such person is not in compliance with any provision of Sections 1215 through 1223 inclusive of Article 17 of the Police Code.
      (2)   Solely for purposes of determining under this Section whether any such operator, signatory or 10% owner is not in compliance with such Articles, the Tax Collector may disregard any corporation or association owned or controlled, directly or indirectly, by any such operator, signatory or 10% owner and consider such corporation or association's operations and liabilities as conducted by or as owned by any one or more of such corporation or association's officers, directors, partners, members or owners. For purposes of this Section, (A) the term "owned" means ownership of 50 percent or more of the outstanding ownership interests in such corporation or association, and (B) the term "controlled" includes any kind of control, whether direct or indirect, whether legally enforceable, and however exercisable or exercised over such corporation or association. A presumption of control arises if the operator, signatory or 10% owner is (or was) an officer, director, partner or member of such corporation or association.
   (g)   Further, if any person subject to this Section violates any provision of the Business and Tax Regulations Code, or a rule or regulation promulgated by the Tax Collector, including but not limited to any failure to timely collect, report, pay, or remit any tax imposed by this Code, failure to maintain accurate registration information, failure to sign any return or pay any tax when due, or failure to timely respond to any request for information, order for records or subpoena, or for failure to comply with the requirements of Article 22 of the Business and Tax Regulations Code or any provision of Sections 1215 through 1223 inclusive of Article 17 of the Police Code, the Tax Collector may, after serving the person with written notice of his or her determination in the manner provided in Section 6.11-2 and an opportunity to be heard pursuant to the notice and review provisions of Section 6.13-1et seq., refuse to issue that person a new certificate of authority or may revoke or suspend that person's certificate of authority. The Tax Collector may refuse to issue that person a new certificate of authority or to withdraw the suspension of an existing certificate until the person, signatory to the application for the certificate revoked or suspended, signatory to the application for a new certificate or withdrawal of the suspension, and all 10% owners have complied with the provisions of the Business and Tax Regulations Code and corrected the original violation to the satisfaction of the Tax Collector. For any person applying for or holding a certificate of authority to collect parking taxes, the Tax Collector shall promptly notify the Chief of Police in writing that it has revoked a person's certificate of authority, refused to issue a new certificate of authority, suspended an existing certificate of authority or determined that the person is not in compliance with the Business and Tax Regulations Code. The Tax Collector shall in writing request that the Chief of Police refuse to issue a commercial parking permit to the person or suspend or revoke the person's existing commercial parking permit and immediately close the business, pursuant to Sec. 1215.3(b) of the Police Code.
   (h)   (1)   Before any certificate of authority shall be issued to any applicant to engage in the business of renting parking space in a parking station in this City the applicant shall file with the Tax Collector a bond naming the City as exclusive beneficiary at all times the applicant engages in such business. The applicant shall maintain the bond in the following amounts for as long as the business continues:
 
 
Annual gross receipts for parking station
Bond amount
Less than $100,000.00
$20,000
$100,000.00 to $250,000.00
$50,000
$250,000.01 to $500,000.00
$100,000
$500,000.01 to $750,000.00
$150,000
$750,000.01 to $1,000,000.00
$200,000
$1,000,000.01 to $1,250,000.00
$250,000
$1,250,000.01 to $1,500,000.00
$300,000
$1,500,000.01 to $1,750,000.00
$350,000
$1,750,000.01 to $2,000,000.00
$400,000
$2,000,000.01 to $2,250,000.00
$450,000
$2,250,000.01 to $2,500,000.00
$500,000
$2,500,000.01 to $2,750,000.00
$550,000
$2,750,000.01 to $3,000,000.00
$600,000
$3,000,000.01 to $3,250,000.00
$650,000
$3,250,000.01 to $3,500,000.00
$700,000
$3,500,000.01 to $3,750,000.00
$750,000
$3,750,000.01 to $4,000,000.00
$800,000
$4,000,000.01 and greater
$800,000
 
      (2)   This bond requirement does not apply to an applicant that is a governmental entity.
      (3)   The Tax Collector may, in his or her discretion, independently establish the annual gross receipts for a parking station and set the bond amount pursuant to the schedule above, based on that determination. If, at the end of any calendar year, the gross receipts for a parking station have increased such that a larger bond amount would be required under the above schedule, the operator shall obtain a new bond in the increased amount by the following April 1. If at the end of any calendar year the gross receipts for the parking station have decreased, the operator may apply to the Tax Collector for a reduction of the bond amount.
   (i)   Upon application by the operator, the Tax Collector may, in his or her discretion, set the bond amount for a parking station at the following levels, provided the operator meets the following qualifications:  (1) the operator has maintained a valid certificate of authority, including a bond for all locations, for the 3 years immediately preceding the date of the application; (2) the Tax Collector has not issued a deficiency determination against the operator for any business location for the 3 years immediately preceding the date of the application; and (3) the Tax Collector determines that it is in the best interest of the City. The reduced bond amount is applicable during the calendar year that it is approved. The Tax Collector may, in his or her discretion, approve renewal of the bond at the lower amount from year to year. If after approving an application for a reduced bond amount, the Tax Collector issues a deficiency determination against the operator for any business location, or the operator fails to obtain a Certificate of Authority for any business location, the approval may be rescinded and the higher bond amount provided under subsection (h) may be required.
 
 
Annual gross receipts for qualified parking station
Bond amount
Less than $100,000.00
$10,000
$100,000.00 to $250,000.00
$25,000
$250,000.01 to $500,000.00
$50,000
$500,000.01 to $750,000.00
$75,000
$750,000.01 to $1,000,000.00
$100,000
$1,000,000.01 to $1,250,000.00
$125,000
$1,250,000.01 to $1,500,000.00
$150,000
$1,500,000.01 to $1,750,000.00
$175,000
$1,750,000.01 to $2,000,000.00
$200,000
$2,000,000.01 to $2,250,000.00
$225,000
$2,250,000.01 to $2,500,000.00
$250,000
$2,500,000.01 to $2,750,000.00
$275,000
$2,750,000.01 to $3,000,000.00
$300,000
$3,000,000.01 to $3,250,000.00
$325,000
$3,250,000.01 to $3,500,000.00
$350,000
$3,500,000.01 to $3,750,000.00
$375,000
$3,750,000.01 to $4,000,000.00
$400,000
$4,000,000.01 and greater
$400,000
 
   (j)   Such bond shall be executed by the applicant as principal, and by a corporation or association which is licensed by the Insurance Commissioner of this State to transact the business of fidelity and surety insurance, as surety. The applicant shall keep the bond in full force and effect for the duration of the certificate of authority and all renewals thereof issued to such applicant. If the bond provides that the term thereof shall be continuous until cancelled, the applicant shall provide the Tax Collector with certification from the surety of the renewal or continuation of the bond:
      (1)   when applying for renewal of an existing certificate of authority,
      (2)   when requesting the withdrawal of a suspension of an existing certificate of authority,
      (3)   when applying for a reduced bond amount pursuant to subsection (i), or
      (4)   upon written request of the Tax Collector.
   (k)   The bond shall contain conditions that require the applicant to comply fully with all the provisions of the Business and Tax Regulations Code concerning the collection of third-party taxes from occupants of parking stations and the remittance of such taxes to the Tax Collector. The bond shall be payable to the City in the amount of all unpaid parking taxes on amounts of taxable rents collected by the applicant, together with all administrative collection costs, interest, penalties, and other costs and charges applicable thereto; provided, however, that the aggregate liability of the surety for any and all claims which may arise under such bond shall in no event exceed the face amount of such bond regardless of the amount due and owing to the City. The City may bring an action upon the bond for the recovery of any unpaid parking taxes, administrative collection costs, interest, penalties and other costs and charges at any time prior to the expiration of the period of limitations applicable to the collection of such unpaid taxes by the Tax Collector.
   (l)   When there is a deficiency determination or jeopardy determination against an operator for third-party taxes, the Tax Collector shall issue the deficiency determination or jeopardy determination against the operator and the operator's surety. The liability of the surety shall not exceed the face value of the bond(s) in effect during the period for which the deficiency is assessed. The Tax Collector shall provide notice of such deficiency determination or jeopardy determination to the operator and the bond surety. Either an operator or a surety or both may file a petition for redetermination. An operator's petition for redetermination shall be construed by the Tax Collector as a petition on behalf of both the operator and the surety. The surety may request a hearing before the Tax Collector pursuant to Section 6.13-2. The taxpayer and surety hearings may be consolidated at the discretion of the Tax Collector. Upon the finality of such determination or decision on petition for redetermination, the operator and the surety shall be liable to the Tax Collector in the amount of the determination or decision on petition for redetermination. The surety's liability shall not exceed the face value of the bond(s) in effect during the period for which the deficiency is assessed. The surety shall be subject to the same requirements as the operator with regard to payment of the tax liability and exhaustion of administrative remedies prior to seeking judicial relief. The Tax Collector may exercise all remedies against the surety that are available to the Tax Collector as to an operator or any other person determined to be liable for a tax.
   (m)   Before any certificate of authority shall be issued to any applicant to engage in the business of renting parking space in a parking station in this City, the applicant shall comply with Article 22. The applicant shall reimburse the Tax Collector's costs to inspect the parking station to confirm it complies with Article 22.
(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 8-01, File No. 002018, App. 1/26/2001; Ord. 61-01, File No. 002197, App. 4/20/2001; Ord. 177-01, File No. 010826, App. 8/17/2001; Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010; Ord. 5-13 , File No. 121064, App. 1/24/2013, Eff. 2/23/2013; Ord. 206-13 , File No. 130784, App. 10/11/2013, Eff. 11/10/2013; Ord. 271-13, File No. 131031, App. 11/27/2013, Eff. 12/27/2013, Oper. 1/1/2014)
SEC. 6.7-1.  COLLECTION OF THIRD-PARTY TAXES.
   (a)   (1)   Every operator receiving payment of charges from a customer shall collect the amount of the third-party tax from the customer. All amounts of third-party tax so collected shall be considered to be a special fund in trust for the City. For purposes of this Section, a person who otherwise qualifies as an operator under Section 6.2-13 shall not, by reason of the fact that the person is exempt from the tax, be exempted from the other obligations of an operator, including without limitation the obligation to collect and remit to the City all third-party taxes collected from non-exempt customers. An exemption from a third-party tax is enjoyed by the customer, not by the operator responsible for collecting and remitting such taxes. The operator may not exclude from taxation charges claimed to be exempt unless the operator has records of each transaction, which demonstrate:
         (A)   the basis for the claim of exemption, and
         (B)   that an amount was not in fact collected from the exempt customer as a tax.
      (2)   Where a customer is not the end user of a good or service subject to such tax, the customer shall be deemed an operator. The existence of such deemed operator shall not relieve any other operator of obligations under the Business and Tax Regulations Code, including without limitation the obligation to collect and remit the tax to the City. The liability of such deemed operator and any other operator for the tax, including applicable interest and penalties accrued through the date of payment, shall be joint and several; provided, the City shall be limited to only one satisfaction thereof.
   (b)   Third-party taxes shall be collected, to the extent practicable, at the same time as and along with the collection of charges made in accordance with the regular billing practice of the operator. If the amount paid by a customer is less than the full amount of the charges and tax which has accrued for the billing period, a proportionate share of both the charges and the tax shall be deemed to have been paid.
   (c)   Where a customer receives more than one billing, one or more being for different periods than another, the duty to collect shall arise separately for each billing period. In all cases of transactions upon credit or deferred payment, the payment of tax to the Tax Collector may be deferred in accordance therewith, and the operator shall be liable therefor at the time and to the extent that such credits are paid or deferred payments are made in accordance with the rate of tax owing on the amount thereof.
   (d)   Any third-party tax imposed upon customers shall be deemed a debt owed by the customer to the City. Any such tax required to be collected from customers which has not been remitted to the Tax Collector shall be deemed a debt owed to the City by the person required to collect and remit such tax to the City.
   (e)   The Tax Collector shall have the power to adopt rules and regulations prescribing methods and schedules for the collection and payment of third-party taxes and such methods and schedules shall provide that the fractional part of 1 cent shall be disregarded unless it amounts to one-half of 1 cent or more, in which case the amount (determined without regard to the fractional part of 1 cent) shall be increased by 1 cent.
   (f)   The Tax Collector may, in the exercise of his or her discretion, require an operator under this Section to maintain trust accounts for deposit of third-party taxes collected from customers. The Tax Collector may direct an operator regarding how such trust accounts shall be created and maintained, and may prescribe the terms of such accounts. An operator's refusal to comply with the Tax Collector's direction regarding a trust account shall be grounds for revocation of a certificate of authority and/or of any license or permit to do business in San Francisco.
   (g)   When third-party taxes are not paid when due, or when there is any deficiency determination or jeopardy determination against an operator for third-party taxes, the Tax Collector may collect said liabilities, including interest and penalties accrued through the date of payment, from any person or persons the Tax Collector determines was responsible for performing the acts of collecting, accounting for, and remitting third-party taxes to the City and failed to do so, or who had the power to control the financial decision-making process by which the operator allocates funds to creditors in preference to the operator's obligation to remit third-party taxes to the City. When the person or persons responsible for the acts of collecting, accounting for, and remitting third-party taxes to the City cannot otherwise be determined, the Tax Collector may presume the President, Chief Executive Officer, and/or Chief Financial Officer of a corporation or any managing partner or member of an association to be a person responsible for performing such acts. The Tax Collector is authorized to name all such persons potentially responsible for performing such acts in a notice of deficiency determination or jeopardy determination and, in such case, the Tax Collector shall identify the person or persons responsible for such acts in the final decision. The final decision shall be based on the information available to the Tax Collector or based on the above presumption. The liability of such persons shall be joint and several with each other and with the operator, and shall be established in the manner provided for under this Article for other determinations.
(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010)
SEC. 6.7-2.  REPORTING AND REMITTING THIRD-PARTY TAXES AND STADIUM OPERATOR ADMISSION TAX.
   (a)   All amounts of utility users taxes under Article 10 are due and payable to the Tax Collector for each month on or before the last day of the month immediately following each respective monthly period. All amounts of stadium operator admission taxes under Article 11 are due and payable to the Tax Collector within 5 days after the event, subject to the provisions of Section 804 of Article 11. All amounts of third-party taxes other than the utility users taxes are due and payable to the Tax Collector for each calendar quarter on or before the last day of the month immediately following each respective quarterly period.
   (b)   On or before the last day of the month immediately following each respective period, every operator except the stadium operator shall file a return for the preceding period with the Tax Collector, on such forms as the Tax Collector may prescribe. Stadium Operators shall file a return within the time periods set forth in Section 804 of Article 11. Filing a return that the Tax Collector determines to be incomplete in any material respect may be deemed failure to file a return in violation of this Section.
   (c)   Returns shall show the amount of tax required to be collected for the subject period, separately, for each location at which the operator conducts business, and such other information as the Tax Collector requires. The Tax Collector may require returns to show the total number of transactions upon which tax was required to be collected and the amount of tax due on each such transaction, and for each location at which the operator conducts business. The Tax Collector may inspect, examine, and copy records for each such location separately, and may issue deficiency and jeopardy determinations pursuant to this Article for each such location separately, or in combination with one or more other locations at which the operator conducts business. The operator shall file the return, together with remittance of the amount of tax due, with the Tax Collector, at the Tax Collector's Office, on or before the date provided in this Section. Returns and remittances are due immediately upon cessation of business for any reason.
   (d)   When a return is filed without full remittance of the amount reported to be due, the amount remaining unpaid, together with any nonpayment penalties, is immediately due and payable and may be collected by the Tax Collector forthwith.
(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 91-99, File No. 990301, App. 4/30/99; Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010)
SEC. 6.8-1.  CITY, PUBLIC ENTITY, AND CONSTITUTIONAL EXEMPTIONS.
   (a)   Nothing in Articles 6, 7, 8, 9, 10, 10B, 11, 12, 12-A, 12-A-1, 21, 28, or 32 shall be construed as imposing a tax upon:
      (1)   The City;
      (2)   The State of California, or any county, municipal corporation, district, or other political subdivision of the State, except where any constitutional or statutory immunity from taxation is waived or is not applicable;
      (3)   The United States of America, or any of its agencies or subdivisions, except where any constitutional or statutory immunity from taxation is waived or is not applicable; or
      (4)   Any person exempted from the particular tax by the Constitution or statutes of the United States or the Constitution or statutes of the State of California.
   (b)   The foregoing exemption from taxation does not relieve an exempt party from its duty to collect, report, and remit third-party taxes.
(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010; Ord. 206-13 , File No. 130784, App. 10/11/2013, Eff. 11/10/2013; 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)
SEC. 6.9-1.  DETERMINATIONS, RETURNS AND PAYMENTS; DUE DATE OF TAXES.
   Except for jeopardy determinations under Section 6.12-2, and subject to remittances required under Sections 6.9-2 and 6.9-3, all amounts of taxes and fees imposed by Articles 6, 7, 8, 9, 10, 10B, 11, 12, 12-A, 12-A-1, 21, 28, and 32 are due and payable, and shall be delinquent if not paid to the Tax Collector on or before the following dates:
   (a)   For the hotel tax (Article 7) and the parking tax (Article 9), for each month, on or before the last day of the following month;
   (b)   For the payroll expense tax (Article 12-A), the gross receipts tax (Article 12-A-1) (including the tax on administrative office business activities imposed under Section 953.8 of Article 12-A-1), and the Early Care and Education Commercial Rents Tax (Article 21), and the Homelessness Gross Receipts Tax (Article 28) (including the homelessness administrative office tax imposed under Section 2804(d) of Article 28), on or before the last day of February of each year;
   (c)   For the utility users tax (Article 10) and the access line tax (Article 10B), for each monthly period, on or before the last day of the following month; 
   (d)   For the stadium operator admission tax (Article 11), within five days after the event, subject to the provisions of Section 804 of Article 11;
   (e)   For the business registration certificate (Article 12), on or before the last day of May preceding the registration year commencing July 1 of that year;
   (f)   For the sugary drinks distributor tax (Article 8), for each quarterly period, on or before the last day of the month immediately following each calendar quarter; and
   (g)   For the traffic congestion mitigation tax (Article 32), for each month, on or before the last day of the following month.
(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010; Proposition E, App. 11/6/2012, Oper. 1/1/2014; Ord. 206-13, File No. 130784, App. 10/11/2013, Eff. 11/10/2013, Oper. 1/1/2014; Ord. 26-17, File No. 161264, App. 2/10/2017, Eff. 3/12/2017; 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)
Editor’s note:
   The amendments made to this section by Ordinance 26-17 shall apply to all tax periods commencing on or after January 1, 2017, with prior law governing all tax periods commencing prior to January 1, 2017.
SEC. 6.9-2.  DETERMINATIONS, RETURNS AND PAYMENTS; RETURNS.
   (a)   Returns. Except as provided in subsection (b) below, on or before the due date, or in the event of a cessation of business within 15 days of such cessation, each taxpayer shall file a return for the subject period on a form provided by the Tax Collector, regardless of whether there is a tax liability owing. A person subject to any tax or required to remit any third-party tax who has not received a return form or forms from the Tax Collector is responsible for obtaining such form(s) and filing a return or returns on or before the due date, or upon the cessation of business. Returns shall show the amount of tax and any third-party tax paid or otherwise due for the related period and such other information as the Tax Collector may require. Each person subject to any tax or required to remit any third-party tax and required to file the return shall transmit the return, together with the remittance of the amount of tax or third-party tax due, to the Tax Collector at the Tax Collector's Office on or before the due date specified in Section 6.9-1.
   (b)   Exemption From Filing. Commencing with tax years beginning on or after January 1, 2017, a person who qualifies for the small business tax exemption in Section 905-A of Article 12-A shall be exempt from filing a payroll expense tax return, and a person or combined group who qualifies for the small business exemption in Section 954.1 of Article 12-A-1 shall be exempt from filing a gross receipts tax return and an Early Care and Education Commercial Rents Tax return. Notwithstanding the preceding sentence, any person taking any of the following exclusions must file a payroll expense tax return, a gross receipts tax return, and an Early Care and Education Commercial Rents Tax return, regardless of whether such person qualifies for the small business tax exemption from the payroll expense tax or the small business exemption from the gross receipts tax after claiming the exclusion:
      (1)   the Biotechnology Exclusion in Section 906.1;
      (2)   the Clean Technology Business Exclusion in Section 906.2; or
      (3)   the Central Market Street and Tenderloin Area Payroll Expense Tax Exclusion in Section 906.3.
(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 9-01, File No. 002019, App. 1/26/2001; Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010; Proposition E, App. 11/6/2012, Oper. 1/1/2014; Ord. 222-14 , File No. 140798, App. 11/7/2014, Eff. 12/7/2014; Ord. 10-18, File No. 171133, 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. 277-19, App. 11/27/2019, Eff. 12/28/2019, Oper. 1/1/2020)
SEC. 6.9-3.  DETERMINATIONS, RETURNS AND PAYMENTS; REMITTANCES.
   (a)   Remittances. Notwithstanding the due dates otherwise provided in Section 6.9-1, taxpayers shall make remittances of taxes and third-party taxes to the Tax Collector as follows:
      (1)   Hotel and Parking Taxes. Except as provided in subsection (2) below, the hotel tax (Article 7) and the parking tax (Article 9) returns shall be filed monthly and taxes shall be remitted monthly. Such monthly remittances shall be due and payable to the Tax Collector on or before the last day of the month immediately following the month for which such remittance is due.
      (2)   Deemed Small Operators. A "Deemed Small Operator" is either a Hotel Operator or Parking Station Operator that has gross revenues from Rent that do not exceed $40,000 annually attributed to either Rent from hotel or parking operations but not a combination thereof. No Hotel Operator or Parking Station Operator shall be a "Deemed Small Operator" if their total combined revenue from all parking and hotel operations within San Francisco is greater than $250,000 per year. Any valet parking operator required to hold a permit under Police Code Section 1216 shall not be a "Deemed Small Operator." Notwithstanding any other provision of this Code, a Deemed Small Operator shall be relieved of certain obligations, specified in subsection (A) below, provided it meets all of the requirements of subsection (B) below.
         (A)   The Deemed Small Operator shall be relieved of the obligation to do the following:
            (i)   Obtain a certificate of authority from the Tax Collector under Section 6.6-1(a) or to execute a bond under Section 6.6-1(h).
            (ii)   Make monthly tax remittances pursuant to Section 6.9-3(a)(1), provided that its gross revenues from Rent do not exceed $40,000 annually. At any time that the gross revenues from Rent exceed $40,000 annually, the operator must report and file monthly tax returns as required by Section 6.9-3(a)(1) beginning with the following month.
            (iii)   A Deemed Small Operator of a Parking Station shall not be required to pay the Revenue Control Equipment Compliance Fee in Article 22, Section 2219.5 for that Parking Station and shall not be required to hold a commercial parking permit under Section 1215(b) of the Police Code.
         (B)   To be eligible for relief under this Section 6.9-3(a)(2), a Deemed Small Operator must meet all of the following requirements:
            (i)   Register for relief using the form prescribed by the Tax Collector for that purpose, and provide information required by the Tax Collector. The operator shall demonstrate to the satisfaction of the Tax Collector that it meets all of the requirements of this Section 6.9-3(a)(2).
            (ii)   Maintain documents and records of all parking transactions in a manner acceptable to the Tax Collector. Such documents and records must objectively substantiate any relief claimed under subsection (a) of this Section 6.9-3 and be provided to the Tax Collector upon request.
            (iii)   Timely file with the Tax Collector annually a parking space occupancy tax or a hotel tax return, regardless of the amount of tax liability shown on the return. All returns shall be filed on or before January 31 of each year.
            (iv)   Any operator who makes a material misrepresentation in a return or fails to amend a return within seven days of a material change or who fails to comply in a timely manner with a rule or regulation promulgated by the Tax Collector shall, in addition to any other liability that may be imposed under the provisions of this Article 6, be ineligible to claim relief under this Section 6.9-3.
      (3)   Payroll Expense Tax, Gross Receipts Tax, Early Care and Education Commercial Rents Tax, and Homelessness Gross Receipts Tax: Estimated Tax Payments. Except as provided in Section 6.9-3(a)(3)(G) with respect to estimated tax payments of the gross receipts tax, every person or combined group liable for payment of the payroll expense tax (Article 12-A), the gross receipts tax (Article 12-A-1) (including the tax on administrative office business activities imposed under Section 953.8 of Article 12-A-1), the Early Care and Education Commercial Rents Tax (Article 21), or the Homelessness Gross Receipts Tax (Article 28) (including the homelessness administrative office tax imposed under Section 2804(d) of Article 28) shall make three estimated tax payments, in addition to the annual payments in Section 6.9-3(a)(4), as follows:
         (A)   Due Dates. The first, second, and third estimated tax payments for a tax year shall be due and payable, and shall be delinquent if not paid on or before, April 30, July 31, and October 31, respectively, of that tax year. Estimated tax payments shall be a credit against the person or combined group’s total annual payroll expense tax, gross receipts tax (including the tax on administrative office business activities imposed under Section 953.8 of Article 12-A-1), Early Care and Education Commercial Rents Tax liability, or Homelessness Gross Receipts Tax liability (including liability for the homelessness administrative office tax imposed under Section 2804(d) of Article 28), as applicable, for the tax year in which such estimated tax payments are due.
         (B)   Payroll Expense Tax Estimated Tax Payments. For purposes of this Section 6.9-3 , a person’s estimated tax payments of payroll expense tax for any tax year shall each equal the lesser of:
            (i)   25% of the payroll expense tax liability shown on the person’s return for the tax year (or, if no return is filed, 25% of the person’s actual payroll expense tax liability for the tax year); or
            (ii)   25% of the payroll expense tax liability shown on the person’s return for the preceding tax year. If the person did not file a return for the preceding tax year, the person shall be deemed to have filed a return showing no liability for purposes of this Section 6.9-3(a)(3)(B)(ii), and no estimated tax payments of payroll expense taxes shall be due for the current tax year.
         (C)    Gross Receipts Tax Estimated Tax Payments. For purposes of this Section 6.9-3, a person or combined group’s estimated tax payments of gross receipts tax, including the tax on administrative office business activities imposed under Section 953.8 of Article 12-A-1, for any tax year shall each equal the lesser of:
            (i)   25% of the gross receipts tax liability (including any liability for the tax on administrative office business activities imposed under Section 953.8 of Article 12-A-1) shown on the person or combined group’s return for the tax year (or, if no return is filed, 25% of the person or combined group’s actual gross receipts tax liability for the tax year); or
            (ii)   25% of the gross receipts tax liability (including any liability for the tax on administrative office business activities imposed under Section 953.8 of Article 12-A-1) shown on the person or combined group’s return for the preceding tax year. If the person or combined group did not file a return for the preceding tax year, the person or combined group shall be deemed to have filed a return showing no liability for purposes of this Section 6.9-3(a)(3)(C)(ii), and no estimated tax payments of gross receipts taxes shall be due for the current tax year.
         (D)   Early Care and Education Commercial Rents Tax Estimated Tax Payments For Tax Years Commencing On or After January 1, 2020. For purposes of this Section 6.9-3 , a person or combined group’s estimated tax payments of Early Care and Education Commercial Rents Tax for any tax year beginning on or after January 1, 2020, shall each equal the lesser of:
            (i)   25% of the Early Care and Education Commercial Rents Tax liability shown on the person or combined group’s return for the tax year (or, if no return is filed, 25% of the person or combined group’s actual Early Care and Education Commercial Rents Tax liability for the tax year); or
            (ii)   25% of the Early Care and Education Commercial Rents Tax liability shown on the person or combined group’s return for the preceding tax year. If the person or combined group did not file a return for the preceding tax year, the person or combined group shall be deemed to have filed a return showing no liability for purposes of this Section 6.9-3(a)(3)(D)(ii), and no estimated tax payments of Early Care and Education Commercial Rents Taxes shall be due for the current tax year.
         (E)   Early Care and Education Commercial Rents Tax Estimated Tax Payments for Tax Years Ending On or Before December 31, 2019. For purposes of this Section 6.9-3 , a person or combined group’s estimated tax payments of Early Care and Education Commercial Rents Tax for tax years ending on or before December 31, 2019, shall each equal the person or combined group’s taxable gross receipts from the lease of commercial space in properties in the City (as defined in Article 21) for each quarter multiplied by the appropriate tax rate in Section 2104(b) of Article 21.
         (F)   Homelessness Gross Receipts Tax Estimated Tax Payments. For purposes of this Section 6.9-3, a person or combined group’s estimated tax payments of Homelessness Gross Receipts Tax, including the homelessness administrative office tax imposed under Section 2804(d) of Article 28, for any tax year shall each equal the lesser of:
            (i)   25% of the Homelessness Gross Receipts Tax liability (including any liability for the homelessness administrative office tax imposed under Section 2804(d) of Article 28) shown on the person or combined group’s return for the tax year (or, if no return is filed, 25% of the person or combined group’s actual Homelessness Gross Receipts Tax liability for the tax year); or
            (ii)   25% of the Homelessness Gross Receipts Tax liability (including any liability for the homelessness administrative office tax imposed under Section 2804(d) of Article 28) shown on the person or combined group’s return for the preceding tax year. If the person or combined group did not file a return for the preceding tax year, the person or combined group shall be deemed to have filed a return showing no liability for purposes of this Section 6.9-3(a)(3)(F)(ii), and no estimated tax payments of Homelessness Gross Receipts Taxes shall be due for the current tax year.
         (G)   Lessor of Residential Real Estate; Exemption. Notwithstanding anything else in this Section 6.9-3(a)(3), a lessor of residential real estate, as defined in Section 954.1 of Article 12-A-1, shall not be required to make estimated tax payments of gross receipts tax, but shall pay its full gross receipts tax liability and Homelessness Gross Receipts Tax liability on or before the last day of February following the tax year, if the lessor’s gross receipts within the City shown on the lessor’s return for either the current tax year or the preceding tax year did not exceed the threshold in Section 954.1(b) of Article 12-A-1.
         (H)   Estimated Tax Penalties.
            (i)   Every person or combined group who fails to pay any estimated tax payment required under this Section 6.9-3(a)(3) before the relevant delinquency date shall pay an “Estimated Tax Penalty” in the amount of 5% of the amount of the underpayment. For purposes of this Section 6.9-3(a)(3)(H), the amount of the underpayment shall be the required estimated tax payment less the amount, if any, of the estimated tax payment paid on or before the delinquency date. The Estimated Tax Penalty provided under this Section 6.9-3(a)(3)(H) shall not apply if the sum of the payroll expense tax estimated tax payments, gross receipts tax estimated tax payments (including estimated tax payments of the tax on administrative office business activities imposed under Section 953.8 of Article 12-A-1), Early Care and Education Commercial Rents Tax estimated tax payments, and Homelessness Gross Receipts Tax estimated tax payments (including estimated tax payments of the homelessness administrative office tax imposed under Section 2804(d) of Article 28) for the quarter is equal to or greater than the sum of the estimated tax payments due for these taxes.
            (ii)   An Estimated Tax Penalty imposed under this Section 6.9-3(a)(3)(H) may be waived by the Tax Collector, in whole or in part, upon a finding that the person or combined group meets the requirements under Section 6.17-4.
            (iii)   The Estimated Tax Penalties imposed under this Section 6.9-3(a)(3)(H) shall not apply to estimated tax payments of the Early Care and Education Commercial Rents Tax for tax periods ending on or before December 31, 2019, as described in Section 6.9-3(a)(3)(E).
         (I)   Estimated Tax Filings.
            (i)   Every person or combined group engaged in business in the City must submit estimated tax filings for payroll expense taxes, gross receipts taxes (including taxes on administrative office business activities imposed under Section 953.8 of Article 12-A-1), Early Care and Education Commercial Rents Taxes, and Homelessness Gross Receipts Taxes (including homelessness administrative office taxes imposed under Section 2804(d) of Article 28), as applicable, before the delinquency dates for each estimated tax payment of those taxes, if either of the following are true:
               a.   the person or combined group owes payroll expense tax, gross receipts tax (including the tax on administrative office business activities imposed under Section 953.8 of Article 12-A-1), Early Care and Education Commercial Rents Tax, or Homelessness Gross Receipts Tax (including the homelessness administrative office tax imposed under Section 2804(d) of Article 28) estimated tax payments; or
               b.   the person or combined group reported payroll expense taxes, gross receipts taxes (including taxes on administrative office business activities imposed under Section 953.8 of Article 12-A-1), Early Care and Education Commercial Rents Taxes, or Homelessness Gross Receipts Taxes (including homelessness administrative office taxes imposed under Section 2804(d) of Article 28) on their return for the preceding tax year, regardless of whether the person owes any estimated tax payments for the current tax year.
            (ii)   If a person or combined group fails to make an estimated tax filing under this Section 6.9-3(a)(3)(I), the Tax Collector shall deem the estimated tax payment due to be the amount calculated under Sections 6.9-3 (a)(3)(B)(ii), 6.9-3(a)(3)(C)(ii), 6.9-3(a)(3)(D)(ii), or 6.9-3(a)(3)(F)(ii), as applicable, until the person or combined group files an annual return for the tax year (or, if no annual return is filed, until the person or combined group’s actual tax liability for the tax year is known), at which time the estimated tax payments due shall be recalculated under Sections 6.9-3(a)(3)(B), (C), (D), and (F), as applicable. This subsection (a)(3)(I)(ii) shall not apply to estimated tax filings of the Early Care and Education Commercial Rents Tax for tax periods ending on or before December 31, 2019.
      (4)   Payroll Expense Tax, Gross Receipts Tax, Early Care and Education Commercial Rents Tax, and Homelessness Gross Receipts Tax: Computation of Annual Liability; Payments.
         (A)   The total payroll expense tax liability of a person shall be computed using the rate for that tax year computed, certified, and published by the Controller under Section 903.1 of Article 12-A or as otherwise provided in Article 12-A. The total gross receipts tax liability of a person or combined group, other than a person or combined group subject to tax under Section 953.8 of Article 12-A-1, shall be computed using the rate for that tax year computed, certified, and published by the Controller under Section 959 of Article 12-A-1, or as otherwise provided in Article 12-A-1. The total liability for the tax on administrative office business activities of a person or combined group subject to tax under Section 953.8 of Article 12-A-1 shall be computed as provided in Section 953.8, or as otherwise provided in Article 12-A-1. The total Early Care and Education Commercial Rents Tax liability of a person or combined group shall be computed as provided in Section 2104, or as otherwise provided in Article 21. The total Homelessness Gross Receipts Tax liability, including liability for the homelessness administrative office tax imposed under Section 2804(d) of Article 28, of a person or combined group shall be computed as provided in Section 2804, or as otherwise provided in Article 28. Except as otherwise provided, the total payroll expense tax, gross receipts tax (including the tax on administrative office business activities under Section 953.8 of Article 12-A-1), Early Care and Education Commercial Rents Tax, and Homelessness Gross Receipts Tax (including the homelessness administrative office tax imposed under Section 2804(d) of Article 28) liabilities, less any estimated tax payments for the tax year, shall be reported and paid on or before the last day of February of the year immediately following the tax year.
         (B)   Any amounts paid on a person’s payroll expense tax liability for a tax year that are in excess of that person’s actual payroll expense tax liability for that year shall be credited to that person’s gross receipts tax, Early Care and Education Commercial Rents Tax, or Homelessness Gross Receipts Tax liability for that year, if any. Any amounts paid on a person’s gross receipts tax liability for a tax year that are in excess of that person’s actual gross receipts tax liability for that year shall be credited to that person’s payroll expense tax, Early Care and Education Commercial Rents Tax, or Homelessness Gross Receipts Tax liability for that year, if any. Any amounts paid on a person’s Early Care and Education Commercial Rents Tax liability for a tax year that are in excess of that person’s actual Early Care and Education Commercial Rents Tax liability for that year shall be credited to that person’s payroll expense tax, gross receipts tax, or Homelessness Gross Receipts Tax liability for that year, if any. Any amounts paid on a person’s Homelessness Gross Receipts Tax liability for a tax year that are in excess of that person’s actual Homelessness Gross Receipts Tax liability for that year shall be credited to that person’s payroll expense tax, gross receipts tax, or Early Care and Education Commercial Rents Tax liability for that year, if any.
      (5)   Traffic Congestion Mitigation Tax. The Traffic Congestion Mitigation Tax (Article 32) returns shall be filed monthly and taxes shall be remitted monthly. Such monthly remittances shall be due and payable to the Tax Collector on or before the last day of the month immediately following the month for which such remittance is due.
   (b)   Hotel and Parking Taxes. Unless otherwise provided, an operator subject to the hotel tax (Article 7) or the parking tax (Article 9) shall make monthly remittances in the amount of the actual tax owed.
   (c)   Forms and Adjustments. Tax remittances required under this Section 6.9-3 shall be accompanied by a tax remittance form prepared by the Tax Collector, but failure of the Tax Collector to furnish the taxpayer with a tax remittance form shall not relieve the taxpayer from any tax payment obligation.
(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010; Proposition E, App. 11/6/2012, Oper. 1/1/2014; Ord. 206-13, File No. 130784, App. 10/11/2013, Eff. 11/10/2013, Oper. 1/1/2014; Ord. 271-13, File No. 131031, App. 11/27/2013, Eff. 12/27/2013, Oper. 1/1/2014; Ord. 222-14 , File No. 140798, App. 11/7/2014, Eff. 12/7/2014; Ord. 152-15 , File No. 150625, App. 8/6/2015, Eff. 9/5/2015; Ord. 26-17, File No. 161264, App. 2/10/2017, Eff. 3/12/2017; Ord. 10-18, File No. 171133, 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)
Editor’s note:
   The amendments made to this section by Ordinance 26-17 shall apply to all tax periods commencing on or after January 1, 2017, with prior law governing all tax periods commencing prior to January 1, 2017.
SEC. 6.9-4.  DETERMINATIONS, RETURNS AND PAYMENTS; EXTENSION OF TIME FOR FILING A RETURN AND PAYING TAX.
   (a)   For good cause, the Tax Collector, in his or her discretion, may extend, for a period not to exceed 60 days, the time for filing any return pursuant to this Article 6 or regulations prescribed by the Tax Collector. For taxes required to be deposited monthly, or for the sugary drinks distributor tax (Article 8), the Tax Collector may only extend the time for filing a return for a period not to exceed 30 days. As a condition of such extension, the person seeking the extension shall make a payment of not less than 100% of such person’s liability for such period.
   (b)   Failure to make the required 100% payment will result in the automatic denial of the person’s extension and the person being subject to the standard due dates in this Article 6, including any penalties, interest, fees, and other consequences of failing to file and pay by those due dates.
   (c)   Notwithstanding subsection (a) of this Section 6.9-4, the Tax Collector may extend any time for filing any return or payment of tax or excuse penalties for any late filing or late payment by a period not to exceed 60 days if billing or other administrative duties of the Tax Collector cannot be performed in a timely manner.
(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010; Ord. 206-13 , File No. 130784, App. 10/11/2013, Eff. 11/10/2013; Ord. 26-17, File No. 161264, App. 2/10/2017, Eff. 3/12/2017; 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)
SEC. 6.9-5.  DETERMINATIONS, RETURNS AND PAYMENTS; CREDITS AND EXEMPTIONS.
   The credits and exemptions set forth in Articles 6, 7, 8, 9, 10, 10B, 11, 12, 12-A, 12-A-1, 12-C , 21, 28, and 32, in laws applicable to fees administered pursuant to Article 6, and in laws applicable to assessments 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, are provided on the assumption that the City has the power to offer such credits and exemptions. If a credit or exemption is invalidated by a court of competent jurisdiction, the taxpayer must pay any additional amount that the taxpayer would have owed but for such invalid credit or exemption. Amounts owed as a result of the invalidation of a credit or exemption that are paid within three years after the decision of the court becomes final shall not be subject to interest or penalties.
(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010; Ord. 206-13 , File No. 130784, App. 10/11/2013, Eff. 11/10/2013; 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)
SEC. 6.9-6.  FILING AND PAYING BY MAIL.
   (a)   Filing by Mail. Except as otherwise provided in this Section, taxpayers may file any return or other document with or make any payment to the Tax Collector by United States mail.
   (b)   Date of Postmark. The date of postmark shall be deemed the date of filing for any return or other document, or any payment, delivered to the Tax Collector by United States mail if:
      (1)   The postmark is made by the United States Postal Service;
      (2)   The postmark date falls within the prescribed period, or on or before the prescribed date, including any extension, for filing the return or other document, or for making the payment;
      (3)   The return or other document, or the payment, was, within that time, deposited in the mail in the United States in an envelope or other appropriate wrapper, postage prepaid and properly addressed to the Tax Collector; and
      (4)   The Tax Collector receives the return or other document, or the payment, as a result of the timely mailing.
The Tax Collector may provide by regulation for application of this rule to postmarks not made by the United States Postal Service.
   (c)   Registered and Certified Mailing. The registration of any return or other document, or payment, delivered to the Tax Collector by registered mail shall be prima facie evidence that the return or other document, or payment, was filed with the Tax Collector, and the date of registration shall be deemed the postmark date. The Tax Collector may provide by regulation for the application of this subsection to returns or other documents, or payments, delivered to the Tax Collector by certified mail.
   (d)   Exceptions. This Section shall not apply to:
      (1)   The filing of a document in, or the making of a payment to, any court;
      (2)   Currency or other medium of payment unless actually received and accounted for; or
      (3)   Returns or other documents, or payments, which are required under any provision of the Business and Tax Regulations Code or of the Tax Collector's regulations to be delivered or filed by any method other than by mailing.
   (e)   Private Delivery Services. References in this Section to the United States mail and a postmark of the United States Postal Service shall include any designated delivery service and any date recorded or marked as described herein by any designated delivery service.
      (1)   A "designated delivery service" means any delivery service provided by a trade or business if such service is designated by the Tax Collector for purposes of this Section. The Tax Collector may designate a delivery service only if he or she determines that such service:
         (A)   Is available to the general public;
         (B)   Is at least as timely and reliable on a regular basis as the United States mail;
         (C)   Records electronically to its database, kept in the regular course of its business, or marks on the cover in which any item referred to in this Section is to be delivered or filed, the date on which such item was given to such trade or business for delivery; and
         (D)   Meets such other criteria as the Tax Collector may prescribe.
      (2)   The Tax Collector may provide a rule similar to the rule of Subsection (1) with respect to any service provided by a designated delivery service which is substantially equivalent to the United States registered or certified mail.
(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 206-13 , File No. 130784, App. 10/11/2013, Eff. 11/10/2013)
SEC. 6.9-7.  PARTIAL PAYMENTS.
   (a)   Where a taxpayer owes payments for prior years, the Tax Collector may accept partial payments. The difference between the amount paid by the taxpayer and the total amount due shall be treated as a delinquent tax and shall be subject to penalties and interest on the unpaid balance pursuant to Section 6.17-1.
   (b)   Unless the taxpayer specifies otherwise, the partial payments shall be applied to the oldest year's deficiency, first to administrative collection costs, interest, penalties and other costs and charges for that year, and the balance, if any, shall be applied to the taxes due for that year. Any remaining portion of the payment shall then be applied to the next oldest year's deficiency in the same manner and order.
   (c)   The taxpayer may specify that the partial payment be applied to a tax year other than the oldest, but the order of payment between administrative collection costs, interest, penalties, other costs and charges, and taxes due shall remain the same.
(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 99-99, File No. 990408, App. 4/30/99; Ord. 26-04, File No. 031990, App. 2/19/2004)
SEC. 6.10-1.  COLLECTION OF TAX; SECURITY.
   The Tax Collector, whenever he or she deems it necessary to ensure compliance with the Business and Tax Regulations Code, may require any person subject thereto to deposit with the Tax Collector such security as the Tax Collector may determine. The amount of the security shall be fixed by the Tax Collector, but shall not be greater than twice the person's estimated average liability for the period for which said person files returns, determined in such manner as the Tax Collector deems proper. The amount of the security may be increased or decreased by the Tax Collector subject to the limitations herein provided. The Tax Collector may sell the security at public auction if it becomes necessary to do so in order to recover any tax or any amount required to be collected and remitted to the City, including any interest or penalty due. Notice of the sale shall be served upon the person who deposited the security and upon the taxpayer, if different, personally or by mail; if by mail, service shall be made in the manner prescribed for service of a notice of a deficiency determination as set out in Section 6.11-2 herein, and shall be addressed to the person at said person's address as it appears in the records of the Tax Collector. Upon any sale, any surplus above the amounts due shall be returned to the person who deposited the security. The return of a cash security shall include interest at a rate equal to the annual fiscal year interest rate earned by the City and County of San Francisco's "Pooled Interest Account" invested and managed by the Treasurer.
(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010)
SEC. 6.10-2.  COLLECTION OF TAX FROM THIRD PARTY.
   If any person is delinquent in the payment of the amount required to be paid by said person, or in the event a determination has been made against any person which remains unpaid, the Tax Collector may, not later than 3 years after the payment became delinquent, give notice thereof by mail or by personal service to any persons in the State of California having in their possession or under their control any credits or other personal property belonging to the delinquent person, or owing any debts to the delinquent person. After receiving such notice, the persons so notified shall, within 5 days of the receipt of the notice, advise the Tax Collector by sworn writing of all such credits, personal property, or debts. Further, the persons so notified shall neither transfer nor make any other disposition of the credits, other personal property, or debts in their possession or under their control at the time they receive the notice until the Tax Collector consents to a transfer or disposition or until 30 days elapse after the person has advised the Tax Collector in a sworn writing of all such credits, personal property, or debts. Unless otherwise required by law, if persons so notified transfer such assets in violation of the provisions of this Section, they shall become indebted to the Tax Collector for the value of the property transferred, or the amount owed to the City by the delinquent, whichever is less.
(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010)
SEC. 6.10-3.  COLLECTION OF TAX; LEGAL ACTIONS.
   (a)   (1)   The Tax Collector may bring an action in the courts of this State, or any other state, or of the District of Columbia, or of the United States and its territories or possessions, or any other forum where permitted by law to recover in the name of the City any amount of taxes due and payable under the Business and Tax Regulations Code and remaining unpaid, together with penalties, interest, and costs, including reasonable attorneys' fees.
      (2)   In any action filed pursuant to this subdivision, the Complaint shall attach a certificate executed by the Tax Collector or his representative that contains the following information:
         (A)   the name of the operator, taxpayer or other person determined to be liable for the tax;
         (B)   the description of the operator's, taxpayer's or other person's business against which the tax has been assessed;
         (C)   the location and/or address of the business;
         (D)   the amount of the tax, penalty and interest remaining unpaid as of the last day of the month prior to the month in which the Complaint is filed; and
         (E)   the fact that the City has complied with all provisions of the Business and Tax Regulations Code in the computation and the levy of the tax, penalty or interest.
      (3)   In prosecuting such actions, the Tax Collector shall be entitled to all of the provisional remedies provided by law. Any such action shall be commenced within 3 years from the date any amount of taxes became due and payable, or from the date the return is required to be filed or actually filed, whichever period expires later; except in the case of any deficiency determination pursuant to Sections 6.11-1et seq., 6.12-1et seq., or 6.13-1et seq., in which case any such action shall be commenced within 3 years after such determination became final. However, there shall be no limitation on the time in which such actions may be commenced in cases of fraud, intent to evade the Business and Tax Regulations Code, or failure to file a return.
   (b)   When the amount of any tax, penalty or interest which has become due and payable remains unpaid for 15 days, the Tax Collector may record a tax lien with the Assessor-Recorder, thereby creating a tax lien on all of the assessee's property and rights to property, including realty, personalty, or intangibles. The Tax Collector may record or file such tax lien in the office of the Recorder of any California county, with the California Secretary of State, and with any other California public entity that is otherwise authorized by law to record liens. The Tax Collector may record or file such tax liens in any other office of any other jurisdiction as permitted by law. The tax lien shall identify the Tax Collector as the lienor, and the amount of the lien. Simultaneously with the recording, a copy of the tax lien shall be mailed to or personally served upon the taxpayer or other person determined to be liable for the tax at said person's last known address based upon the information, contained in the Tax Collector records. The tax lien after recordation has the force, effect and priority of a judgment lien and continues for 10 years from the date of recording, unless sooner released or otherwise discharged. This remedy and any other remedies for collection of any taxes, together with all administrative collection costs, interest, penalties and other costs and charges, including reasonable attorneys' fees, are cumulative and may be pursued alternatively and consecutively as the Tax Collector determines.
(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010; Ord. 5-13 , File No. 121064, App. 1/24/2013, Eff. 2/23/2013)
SEC. 6.11-1.  DEFICIENCY DETERMINATIONS; RECOMPUTATION; INTEREST.
   (a)   If the Tax Collector determines that a taxpayer has failed to pay or has underpaid a tax, that an operator has failed to collect and remit all of a third-party tax, or that a person other than the taxpayer is jointly and severally liable for any unpaid or underpaid tax, including third-party taxes, the Tax Collector may compute and determine any tax deficiency upon the basis of the return or returns or upon the basis of any other information within the Tax Collector's possession or that may come into the Tax Collector's possession. One or more deficiency determinations of the amount due may be made for one or for more than one period.
   (b)   The amount of the determination, exclusive of penalties, shall bear interest at the rate of 1 percent per month, or fraction thereof, from the 15th day after the close of the month or the monthly period for third-party taxes, or from the last day of February following the close of the annual period, for which the amount or any portion thereof should have been remitted until the date of payment in full, or, in the case of stadium operator admission taxes, from the due dates of said tax as set forth in Article 11, Section 804.
   (c)   In making a determination, the Tax Collector may offset overpayments for a period or periods together with interest on the overpayments, against underpayments for another period or periods, against penalties, and against the interest on the underpayments. The interest on underpayments and overpayments shall be computed in the manner set forth in Section 6.17-1 for underpayments and in Section 6.15-2 for overpayments.
(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010; Ord.