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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)
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)
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)
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 6.2-8, 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; Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021)
(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)
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)
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)
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)
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