Every person, firm or corporation engaged in the business of merchandising by public outcry any of the articles listed in Section 1200 of this Article shall pay an annual license fee to the Tax Collector of the City and County of San Francisco. The license fee shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.
License fees paid under the provisions of this Section shall not be prorated or refunded. The provisions of Sections 75 to 81, inclusive, of Article 2, Part III of the San Francisco Municipal Code shall apply except as otherwise provided.
(Amended by Ord. 555-81, App. 11/12/81; Ord. 238-11, File No. 111101, App. 12/15/2011, Eff. 1/14/2012)