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File #: 130784    Version: Name: Business and Tax Regulations Code - Miscellaneous Changes
Type: Ordinance Status: Passed
Introduced: 9/3/2013 In control: Clerk of the Board
On agenda: Final action: 10/11/2013
Enactment date: 10/11/2013 Enactment #: 206-13
Title: Ordinance amending the Business and Tax Regulations Code by, among other things: 1) (Common Administrative Provisions) requiring monthly installment payments rather than prepayments of hotel and parking taxes; eliminating the annual parking tax bond renewal requirement; providing a due date for business registration fees; excluding penalties from calculation of interest on tax determinations; adding an underreporting penalty for failure to file a return when tax liability exceeds $5,000; changing the penalty for failure to register or update a registration, making misstatements in a registration, failure to allow inspection or production of records, and failure to file a return; 2) (Tax on Occupancy of Parking Space in Parking Stations) eliminating the prepayment Revenue Control Equipment certification; 3) (Business Registration provisions) requiring a copy of the business registration certificate rather than a business tax registration tag be displayed on company vehicles; eliminating the Tax Collector’s authority to suspend a business registration certificate; 4) (Payroll Expense Tax Ordinance) providing that interest applies to unpaid penalties but not unpaid fees and interest; changing the date that businesses must file an affidavit with the Office of Economic and Workforce Development claiming the Central Market Street and Tenderloin Area Payroll Expense Tax Exclusion; and 5) (Parking Stations, Revenue Control Equipment) specifying the date the Revenue Control Equipment Compliance Fee is due.
Sponsors: David Chiu
Attachments: 1. Leg_Ver1, 2. Leg_Dig_Ver1, 3. Memo_073013, 4. Leg_Ver2, 5. Leg_Digest_Ver2, 6. Memo_083013_Ver2, 7. Response_SBC_091313, 8. Budget_Analysts_Rpt_091813., 9. Comm_Pkt_091813, 10. Leg_Ver3, 11. Leg_Dig_Ver3, 12. Board_Pkt_092413, 13. Board_Pkt_100113, 14. Leg_Final
Legislation Details
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