SEC. 6.2-1. COMMON DEFINITIONS.

   Except where the context otherwise requires, the terms used in this Article 6 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; amended by Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021)

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 this Business and Tax Regulations Code.

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

(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)